Cases Reported

SCC Issue dated January 14, 2021 (Vol. 1 Part 2) Read the Supreme Court Judgment expertly analysed by our Editors directing States

Constitution of India — Arts. 19(1)(g) and (6) — Virtual currencies (VCs) or Cryptocurrencies — Reasonableness and proportionality of restrictions on right

Arbitration and Conciliation Act, 1996 — Ss. 47 to 49 r/w S. 43 — Foreign award — Limitation period for filing application

Central Excise Act, 1944 — Ss. 4(1)(a) and (b) (as existing prior to 1-7-2000) r/w Central Excise (Valuation) Rules, 1975 — Normal

Income Tax — Income — Income arising within or earned in India — Income derived from business operation in India — Taxability

Hindu Succession Act, 1956 — S. 6 [as substituted by the Hindu Succession (Amendment) Act, 2005 w.e.f. 9-9-2005] — Daughter’s right in

Army Act, 1950 — Ss. 69 and 70: In this case there was conviction of appellant under S. 354 IPC for using

Insolvency and Bankruptcy Code, 2016 — S. 43 — Preferential nature of transactions — Determination/Identification of: Satisfaction of three fold requirements i.e.

Procedural and Evidentiary liberties under S. 34 of the Arbitration Act: An application under Section 34 is meant only for examining the

Muslim Women (Protection of Rights on Divorce) Act, 1986 — Ss. 3, 4, 5 and 7 — Claim of maintenance by divorced

Arbitration Act, 1940 — Ss. 30 and 39 — Grounds for setting aside award: In this case, there was no allegation of