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 upheld the Bombay High Court’s decision to set aside penalties against Ganesh Benzoplast, affirming that no breach occurred in its bonded warehouse.
The Supreme Court ruled that GST provisional attachments lapse after one year and can’t be reissued on the same grounds, upholding statutory limits over executive action.
The Supreme Court ruled that tax authorities must issue a final, reasoned order in SCN proceedings. A taxpayer’s payment does not waive their right to contest the demand.
Supreme Court ruled that a UAE company had a Permanent Establishment (PE) in India due to substantive control over a hotel, making its income taxable.
The Supreme Court of India rules that financial hardship is not a valid ground to waive or reduce the mandatory pre-deposit for filing an appeal.
The Supreme Court of India dismisses a company’s appeal for failing to deposit the mandatory 20% of the disputed tax under the Odisha Entry Tax Act.
Explore how the Supreme Court resolves the ‘One Taxpayer, One Jurisdiction SC Decodes GST’s Cross-Empowerment Puzzle’ challenge.
The Supreme Court ruled that a show cause notice, not a summons, initiates GST proceedings, clarifying Section 6(2)(b) and preventing dual tax authority actions.
In the present cases, the respondents in the first batch of cases being non-resident assessees engaged in the business of exploration in terms of Section 44BB of the Income Tax Act, 1961, are eligible assessees within the meaning of Section 144C.
The Supreme Court of India clarifies that banks can sell mortgaged property to recover dues. Borrowers must pay the full outstanding amount to prevent the sale.
