Supreme Court on Cash Credits under Section 68 of Income Tax Act: Basir Ahmed Sisodiya vs. ITO (2020) Date of the Judgment: 24 April 2020 Citation: Basir Ahmed Sisodiya v. The Income Tax Officer, Civil Appeal No. 6110 of 2009 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can an assessing officer add ‘cash credits’ […]
Supreme Court Clarifies “Preparatory or Auxiliary” Activities under DTAA: Union of India vs. U.A.E. Exchange Centre (2020) LEGAL ISSUE: Interpretation of “preparatory or auxiliary” activities under the Double Taxation Avoidance Agreement (DTAA). CASE TYPE: Income Tax Law Case Name: Union of India & Anr. vs. U.A.E. Exchange Centre Judgment Date: 24 April 2020 Introduction Date
Supreme Court Orders Return of Original Documents to Auction Purchaser, Except for Disputed Land: Tripower Enterprises vs. State Bank of India (2020) LEGAL ISSUE: Whether an auction purchaser is entitled to the original title documents of a property bought in a public auction, when the validity of the mortgage is under dispute and a portion
Supreme Court Upholds Delhi Higher Judicial Service Rules in Promotion Dispute (24 April 2020) LEGAL ISSUE: Validity of promotion criteria based on Annual Confidential Reports (ACR) gradings for District Judge positions. CASE TYPE: Service Law. Case Name: Sujata Kohli vs. Registrar General, High Court of Delhi & Ors. [Judgment Date]: 24 April 2020 Date of
Supreme Court Clarifies Section 80-IA Deduction for Company Succeeding Partnership in Infrastructure Project Date of the Judgment: 05 March 2020 Citation: (2020) INSC 179 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J. Can a company claim tax deductions under Section 80-IA of the Income Tax Act, 1961, for an infrastructure project when it has taken over
Supreme Court Disposes of Bail Application Pending Since 2018: Motamarri Appanna Veerraju vs. State of West Bengal (2020) Date of the Judgment: 20 February 2020 Citation: Motamarri Appanna Veerraju @ MAV Raju vs. The State of West Bengal (2020) INSC 138 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a High Court indefinitely delay
Supreme Court Addresses Child Custody in Matrimonial Dispute: Soumitra Kumar Nahar vs. Parul Nahar (2020) Date of the Judgment: February 18, 2020 Citation: Not Available Judges: A.M. Khanwilkar, J., Ajay Rastogi, J. The judgment was authored by Ajay Rastogi, J. Can a court intervene in a child custody battle to ensure the welfare of the
Supreme Court clarifies Disqualification for Not Filing Election Expenses: Laxmibai vs. The Collector, Nanded (2020) LEGAL ISSUE: Whether the disqualification for not submitting election expenses should be for the maximum period of five years. CASE TYPE: Election Law Case Name: Laxmibai vs. The Collector, Nanded & Ors. Judgment Date: 14 February 2020 Date of the
Supreme Court Upholds Sales Tax Exemption Limited to Sales, Not Purchase: High Range Coffee vs. State of Karnataka (2020) LEGAL ISSUE: Whether the sales tax exemption under the Industrial Policy of 1996 extends to purchase tax. CASE TYPE: Tax Law Case Name: M/s High Range Coffee Curing Pvt. Ltd. vs. The State of Karnataka &
Supreme Court Enforces Counsel’s Commitment for Tenant Re-induction in Reconstruction Case: Om Prakash vs. Suresh Kumar (2020) LEGAL ISSUE: Whether a statement made by a counsel on behalf of a client, regarding re-induction of a tenant, is binding on the client. CASE TYPE: Civil (Rent Control/Eviction). Case Name: Om Prakash vs. Suresh Kumar. Judgment Date:
Supreme Court Upholds Recount Order in Panchayat Election Dispute: Chandeshwar Saw vs. Brij Bhushan Prasad (2020) LEGAL ISSUE: Whether a recount of votes should be ordered in an election dispute based on allegations of irregularities during the initial counting process. CASE TYPE: Election Law, Panchayat Raj Case Name: Chandeshwar Saw vs. Brij Bhushan Prasad &
Airline Not Liable for ‘Gate No Show’ Passengers: Indigo Airlines vs. Kalpana Rani Debbarma (2020) LEGAL ISSUE: Whether an airline is liable for deficiency in service when a passenger fails to report at the boarding gate before its closure, resulting in them missing their flight. CASE TYPE: Consumer Law Case Name: The Branch Manager, Indigo
