Bringing you the Best Analytical Legal News
“When series of decisions of Constitutional Courts are available then the Principle of Judicial discipline cast a duty on me to follow those and nothing else”, observed the Tribunal.
With 1263 judgments delivered; three Chief Justices of India taking turns to lead the judiciary; a number of judges retiring and a
This roundup revisits the analyses of Supreme Court’s judgments/orders on constitutionality of EWS Quota and dissent; Juvenility of Kathua gangrape-murder accused; acquittal of all Chhawla gangrape-murder accused; why Rajiv Gandhi assassination convicts were set free, and more. It also covers reports on Justice Chandrachud’s appointment as the 50th CJI and his to-do-list; CJI UU Lalit’s retirement; explainers on important law points; some Never Reported Judgments; and career trajectory and important decision of Justice BR Gavai.
The bench of MR Shah and M.M Sundresh, JJ explained the importance of the words “or otherwise” inserted to Section 45(4) of the Income Tax Act, 1961 by the Finance Act, 1987
Supreme Court: In a case challenging the validity of computation and levy of property tax based on capital value system under the
Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 68
“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.”
Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of KM Joseph* and Hrishikesh Roy, JJ has
Karnataka High Court and ITAT committed a “grave error” in holding that the requirement of furnishing a declaration under Section 10B (8) of the Income Tax Act, 1961 (IT Act) is mandatory, but the time limit within which the declaration is to be filed is not mandatory but is directory.
Uttaranchal High Court: The division bench of Sanjaya Kumar Mishra, acting C.J., Ramesh Chandra Khulbe, J., held in the writ petition is
Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner
Supreme Court settled the issue of whether “body corporate” is excluded from the definition of “consulting engineer” under Section 65(31) of the Finance Act, 1994 prior to the amendment in 2005.
Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that
Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax
TOP STORY OF THE WEEK Anganwadi Workers/Helpers entitled to payment of gratuity; ‘Time to take serious note of their plight’ In a
Income Tax Appellate Tribunal, Chandigarh (ITAT): The Coram of Sanjay Garg (Judicial Member) and Annapurna Gupta (Accountant Member) examined the issue as
Delhi High Court: The Division Bench of Manmohan and Dinesh Kumar Sharma, JJ., expressed that just because the scholarship advertisement was published
It is essential to look beyond the mere concept of destruction of corporate entity which brings to an end or terminates any assessment proceedings.