Goods and Services Tax : Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arr...
Income Tax : The Supreme Court held excise duty paid by buyers formed part of turnover, discussed colourable devices, and distinguished legitim...
Corporate Law : A non-speaking dismissal of an SLP does not affirm the High Court's reasoning or constitute law under Article 141. The doctrine of...
Corporate Law : The Supreme Court ruled that summoning hotel booking records and call detail records to prove adultery does not violate privacy, a...
Corporate Law : The Supreme Court agreed to examine allegations that bank dues were settled at steep discounts through ARCs, while clarifying that...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Corporate Law : Justice BR Gavai sworn in as India's 52nd Chief Justice. Focus areas include addressing case pendency and improving court infrastr...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC held a Ministers statement binds the Government only if it reflects the Governments view and declined to issue speech guideline...
Corporate Law : Supreme Court granted bail under the PMLA, noting prolonged custody, documentary evidence, delayed trial, parity with co-accused, ...
Corporate Law : Supreme Court set aside the High Court's PMLA bail order for failure to apply Section 45 twin conditions and remanded the matter f...
Corporate Law : Supreme Court declined to refer the Article 370 challenge to a larger Bench, holding there was no conflict between earlier Constit...
Corporate Law : Supreme Court upheld termination of a slum redevelopment developer for prolonged delay and reaffirmed the statutory duty and accou...
Corporate Law : The Bill seeks to amend Articles 15 and 16 to allow reservation for backward classes proportionate to their population identified ...
Fema / RBI : RBI directs banks, NBFCs, and other entities to implement Supreme Court’s accessibility guidelines for digital KYC, ensuring inc...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : No restrictions on joint bank accounts or nominations for the queer community, as clarified by the Supreme Court and RBI in August...
Corporate Law : Supreme Court of India introduces new procedures for case adjournments effective 14th February 2024, detailing strict guidelines a...
The Supreme Court of India held that parties cannot enforce rights in execution after abandoning earlier suits on the same issue. The key takeaway is that non-prosecution of prior claims can bar relief even if res judicata does not apply.
The absence of a signature on the charge-framing order sheet was a curable procedural defect and did not vitiate the trial, particularly where the accused was duly informed of and understood the charges against them.
The Court held that increased financial liability cannot override the right to just compensation. It refused to revisit earlier rulings granting solatium and interest.
If a Scheduled caste person converted to any other religion other than Hinduism, Sikhism or Buddhism, he immediately loses the membership of the Scheduled Caste status. In this, the Court also explained that if such a person re-converted to Hinduism, Sikhism or Buddhism, then he had to establish conclusive proof of the following, to re-claim SC status.
Excise exemption notifications based on use or intended use should be interpreted liberally in favour of the assessee as once the goods were used for the intended purposethe fact that a portion was incidentally used for other activities did not disentitle assessee from claiming the exemption.
The court held that issues conclusively decided by multiple courts cannot be reopened by subordinate authorities. It declared such attempts as abuse of process and upheld finality of judgments.
The Supreme Court held that ambiguity in exemption notifications cannot benefit taxpayers. It ruled that such ambiguity must be resolved in favour of the Revenue, reinforcing strict interpretation principles.
The Court held that a miscellaneous application cannot be used to reopen a dismissed SLP unless it falls within limited exceptions like clerical errors or executory issues. It emphasized finality of judicial orders and dismissed the recall plea as not maintainable.
CIT & Anr. Vs MPHASIS Limited (Supreme Court of India) The Supreme Court of India dismissed a Special Leave Petition (SLP) filed by the Revenue on the ground of an unexplained delay of 600 days. The Court noted that no satisfactory explanation had been provided to justify condonation of such delay and, accordingly, dismissed the […]
The issue was whether cross-border satellite broadcasting could be taxed by a State. The Court upheld taxation based on consumption within the State, establishing that economic presence creates sufficient nexus.
