Justice B V Nagarathna
Know thy Judge

Justice B. V Nagarathna is currently serving as a Judge of Supreme Court of India. She formerly served as a Judge of Karnataka High Court until her elevation to the Supreme Court. Justice Nagarathna is also the potential contender for the first ever woman Chief Justice of India.

Electoral Bonds Scheme
Hot Off The PressNews

The Finance Act, 2017 introduced a system by which electoral bonds could be issued by any scheduled bank for the purpose of electoral funding.

section 80p of income tax act
Case BriefsSupreme Court

The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (‘CIT(A)’) and Income Tax Appellate Tribunal (‘ITAT’).

calcutta high court
Case BriefsHigh Courts

Calcutta High Court held that the order passed by the assessing officer under Section 148A(d) of the Income Tax Act was not a non-speaking order and did not suffer from a lack of application of mind.

2023 SCC Vol. 7 Part 2
Cases ReportedSCC Weekly

Arbitration and Conciliation Act, 1996 — Ss. 8 and 11: Application seeking reference to arbitration in pending civil suit is not acceptable

comparable judgments
Op EdsOP. ED.

by Dr Shashwat Bajpai†

2023 scc vol. 6 part 5
Cases ReportedSCC Weekly

Criminal Law — Criminal Trial — Circumstantial Evidence — Generally: Principles reiterated relating to essential conditions that must be fulfilled before conviction

indian tax treaties
Experts CornerTarun Jain (Tax Practitioner)

By Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 66

Cases ReportedSCC Weekly

Civil Procedure Code, 1908 — Or. 21 Rr. 84, 85 and 90 — Auction-sale whether vitiated — Non-compliance with mandatory provisions of

2023 SCC Vol. 5 Part 5
Cases ReportedSCC Weekly

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 — S. 24(2) — Lapse whether occasioned: There

2023 SCC Vol. 4 Part 4
Cases ReportedSCC Weekly

Constitution of India — Art. 226 — Maintainability of writ petition: A writ under Art. 226 against a private educational institute would

jurisdictional issues
Op EdsOP. ED.

by Suvendu Kumar Pati†

TDS penalty for late payment
Case BriefsSupreme Court

The Supreme Court observed that the consequences on nonpayment or belated remittance of the TDS would be under Section 201(1A) and Section 276-B of Income Tax Act, 1961.

Erroneous order by Assessing Officer
Case BriefsSupreme Court

The Supreme Court stated that the erroneous assessment order had resulted in loss of the Revenue in the form of tax. Thus, the High Court had committed a very serious error in setting aside the order passed by the Commissioner passed in exercise of powers under Section 263 of the Income Tax Act.

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law

Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT noted that an identical issue was subject matter of consideration of the Tribunal in assessee’s own case, hence following the precedent, the Tribunal directed that the payment received in this case cannot be treated as FTS under Article 12 (5) of India Netherlands DTAA.

Online Gaming
Experts CornerLakshmikumaran & Sridharan

by S. Vasudevan†, Karanjot Singh Khurana†† and Harshit Khurana†††
Online Gaming Budget Proposals – Challenges during Transition Phase

Cite as: 2023 SCC OnLine Blog Exp 27

Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT reiterated that IBC has overriding effect on all the acts including Income Tax Act (‘IT Act’) which has been specifically provided under Section 178(6) of the IT Act as amended w.e.f. 01-11-2016.

Tarun Jain
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17

Landmark Judgments on Constitutional Law
Experts CornerSiddharth R Gupta

by Siddharth R. Gupta† and Sangam Ghorpade††
Cite as: 2023 SCC OnLine Blog Exp 7