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Delhi High Court Invalidates Arrest Over Procedural Violations Under the CGST Act
Delhi High Court rules arrest under CGST Act illegal due to failure to provide written grounds of arrest, violating statutory safeguards.
Jan 34 min read
IBC and Limitation Law: A Strict Interpretation of Creditor Rights
NCLAT reinforces strict limitation rules under IBC, rejecting condonation pleas and upholding creditor autonomy in insolvency cases.
Jan 24 min read
CBDT Extends Deadline and Provides Comprehensive Guidance on the DTVSV Scheme
CBDT releases updated FAQs for the DTVSV Scheme, addressing ambiguities and extending the deadline for determining payable amounts.
Jan 24 min read
Bombay High Court Quashes Reassessment Proceedings Due to Lack of New Evidence
The Bombay High Court quashes reassessment proceedings, highlighting that reopening assessments without fresh evidence is unlawful.
Jan 25 min read
Judicial Interpretation of Long-Term Capital Gain Exemption and MAT Computation under IT Act
This case clarifies the interplay between LTCG exemptions under Section 10(38) and MAT computations under Section 115JB of the IT Act.
Jan 1, 20253 min read
UK Supreme Court’s Stance on Freedom of Contract and Force Majeure: Clarifying ‘Reasonable Endeavour’ in Force Majeure Clauses
The UK Supreme Court clarifies the limits of 'reasonable endeavours' in force majeure clauses, balancing freedom of contract and certainty.
Jan 1, 20255 min read
Supreme Court’s Interpretation of Financial Debt under the IBC
The Supreme Court clarifies financial debt under the IBC, recognising obligations in a Deed of Hypothecation as enforceable guarantees.
Dec 31, 20244 min read
Delhi ITAT Clarifies on Taxability of Digital Services Under the India-Singapore DTAA
Delhi ITAT rules that digital service receipts under the India-Singapore DTAA are not ‘royalty’ or ‘FTS’, offering clarity on taxability.
Dec 31, 20245 min read
India-US DTAA: Delhi High Court on ‘Preparatory’ and ‘Auxiliary’ Activities Under Article 5
Delhi HC clarifies the scope of ‘preparatory’ and ‘auxiliary’ activities under the India-US DTAA, focusing on Permanent Establishments.
Dec 31, 20245 min read
Permanent Establishment or Misconception? ITAT Clarifies the 120-Day Rule
Does the 120-day rule always create a Permanent Establishment? ITAT clarifies the criteria for taxation under the India-USA DTAA.
Dec 30, 20244 min read
Supreme Court on Section 195 of the CrPC: Applicability Limited to Judicial Courts, Not Tribunals
The Supreme Court clarified that private complaints for false declarations in quasi-judicial forums aren't barred by section 195 of the CrPC
Dec 28, 20243 min read
Supreme Court: Unasked and Unwarranted Relief in Matrimonial Disputes
The SC addresses irretrievable breakdown and cruelty. It grants unexpected relief, sparking debate on judicial discretion in matrimony.
Dec 28, 20245 min read