Prachi Bhardwaj, Author at SCC Times

Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court

“A judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.”

Case Briefs Supreme Court

Interpretation of Schedule X of the Constitution vis-à-vis Disqualification; Speaker/Governor’s powers; Judicial Review: CJI led 3-judge bench refers matter to 5-judge Constitution bench

Supreme Court: The 3-judge bench of NV Ramana, CJI and Krishna Murari and Hima Kohli, JJ has referred the question relating to

Case Briefs Supreme Court

Sections 3 and 5 of the 1988 Benami Property law “still-born” and “unconstitutional”; 2016 Amendment can only apply prospectively: Supreme Court

“The continued presence of an unconstitutional law on the statute book, or the claim that such law was not challenged before Constitutional

Legislation Updates Rules & Regulations

Commodities like garment or hosiery included in the exemption list vide Legal Metrology (Packaged Commodities) (Third Amendment) Rules, 2022

On 22-08-2022 , the Ministry of Consumer Affairs, Food and Public Distribution notified the Legal Metrology (Packaged Commodities) (Third Amendment) Rules, 2022 in

Case Briefs Supreme Court

‘Mediation can become a potent alternate dispute resolution device’; Supreme Court lists down the ways to make it possible

Supreme Court: In a case relating to pre-litigation mediation in commercial disputes, the bench of KM Joseph* and Hrishikesh Roy, JJ has

Case Briefs Supreme Court

Pre-litigation mediation under Section 12A of the Commercial Courts Act, 2015 mandatory; any violation would lead to rejection of plaint: SC

Supreme Court: The bench of KM Joseph and Hrishikesh Roy, JJ has held that the statutory pre-litigation mediation under Section 12A of

Case Briefs Supreme Court

Explained| Can an independent counter claim under Order VIII Rule 6A CPC having nothing to do with the plaintiffs be allowed?

Supreme Court: The 3-judge bench of UU Lalit, S. Ravindra Bhat and Sudhanshu Dhulia*, JJ has held that a counter claim under

Case Briefs Supreme Court

State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC

Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of KM Joseph* and Hrishikesh Roy, JJ has

Case Briefs Supreme Court

Mental capacity & ability to understand consequences of acts not same; Guidelines must be in place for preliminary assessment of children above 16 years of age for trial as adults: SC

“A child with average intelligence/IQ will have the intellectual knowledge of the consequences of his actions. But whether or not he is able to control himself or his actions will depend on his level of emotional competence.”

Case Briefs Supreme Court

Judgment Debtor’s right under Rule 60 of Second Schedule of Income Tax Act a valuable right to save his property; cannot be taken away on technical ground or bona fide mistake for which he is not at fault: SC

Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has held that the right available to the judgment debtor under

Case Briefs Supreme Court

Can accused be tried under NI Act as well as under IPC on similar set of allegations or will it amount to double jeopardy? Larger SC bench to decide

Supreme Court: The bench of SA Nazeer and JK Maheshwari*, JJ has called upon a larger bench to decide if on similar

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether the interest paid on late payment of TDS after deduction can be claimed as expenditure for determining the taxable income? ITAT examines and elucidates

Income Tax Appellate Tribunal (ITAT): While deciding the instant appeal wherein the relevant question arose that whether the interest paid on late

Case Briefs High Courts

[POCSO]Pulling down pants of kid forcefully as a punishment measure; Karnataka High Court denies relief u/s 482 CrPC to the female teacher

“Spare the rod and spoil the child” has metamorphosed into “spare the rod and teach the child”

Case Briefs High Courts

Madras High Court quashes Family Court’s direction for medical examination to ascertain female impotency due to hormonal imbalance and irregular periods; says, it damages self esteem

Madras High Court: In a case where husband (‘respondent’) filed for annulment of marriage alleging suppression by wife regarding her hormonal imbalance

Case Briefs Supreme Court

Prophet Remark Row| All FIRs against Nupur Sharma clubbed; Read why Supreme Court refused to form SIT

Supreme Court: The bench of Surya Kant and JB Pardiwala, JJ has, in a relief to politician and lawyer Nupur Sharma, has

Legislation Updates Notifications

SEBI issues Circular on enhanced guidelines for debenture trustees and listed issuer companies on security creation and initial due diligence

On 04-08-2022, the Securities and Exchange Board of India (‘SEBI’) issued enhanced guidelines for debenture trustees and listed issuer companies on security