Supreme Court Clarifies “Sale in the Course of Import” Under Central Sales Tax Act Date of the Judgment: 13 January 2021 Citation: (2021) INSC 25 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a company claim exemption from sales tax by arguing that a sale occurred during the import process, even if they handled […]
Date of the Judgment: 5 January 2021 Citation: 2021 INSC 1 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J., Sanjiv Khanna, J. (partially dissenting) Can the government proceed with a major infrastructure project despite public concerns and objections? The Supreme Court of India recently addressed this question in a challenge to the Central Vista Project, a
Supreme Court Upholds Validity of 1990 Power of Attorney and Sale Deeds: Rattan Singh vs. Nirmal Gill (2020) LEGAL ISSUE: Whether a General Power of Attorney (GPA) and subsequent sale deeds, challenged on grounds of fraud, are valid. CASE TYPE: Civil Law – Property Dispute Case Name: Rattan Singh & Ors. vs. Nirmal Gill &
Supreme Court Dismisses Madhya Pradesh’s Delayed Appeal, Imposes Costs: State of Madhya Pradesh vs. Bherulal (2020) LEGAL ISSUE: Condonation of delay in filing a Special Leave Petition by a government entity. CASE TYPE: Civil Appellate Jurisdiction Case Name: The State of Madhya Pradesh & Ors. vs. Bherulal Judgment Date: 15 October 2020 Date of the
Supreme Court Upholds Import Restrictions on Pulses: Union of India vs. Agricas LLP (2020) LEGAL ISSUE: Whether the Central Government can impose import restrictions on pulses under Section 3 of the Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act), or if such restrictions must exclusively adhere to the procedure under Section 9A of the
Supreme Court Upholds Revocation of Essentiality Certificate for Medical College LEGAL ISSUE: Whether a State Government can revoke an Essentiality Certificate granted for establishing a medical college. CASE TYPE: Education Law Case Name: Sukh Sagar Medical College & Hospital vs. State of Madhya Pradesh & Ors. Judgment Date: 31 July 2020 Date of the Judgment:
Supreme Court Upholds Disallowance of Payments for Failure to Deduct TDS in Transportation Contracts (29 July 2020) LEGAL ISSUE: Whether payments made to truck operators/owners without deducting Tax Deducted at Source (TDS) can be disallowed as business expenditure under Section 40(a)(ia) of the Income Tax Act, 1961. CASE TYPE: Income Tax Law, specifically relating to
Purchase Tax on Empty Bottles: Supreme Court Clarifies Use Under Tamil Nadu Act (2020) LEGAL ISSUE: Whether purchase tax is applicable on empty bottles purchased by breweries. CASE TYPE: Tax Law Case Name: The Commercial Tax Officer & Anr. vs. Mohan Breweries and Distilleries Limited Judgment Date: 29 June 2020 Introduction Date of the Judgment:
Supreme Court Clarifies Deduction Under Section 80-O of Income Tax Act for Services to Foreign Enterprises Date of the Judgment: June 5, 2020 Citation: (2020) INSC 415 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J. Can income earned by Indian companies for services provided to foreign enterprises qualify for tax deductions under Section 80-O of the
Supreme Court Clarifies Limitation for Rendition of Accounts: Shakti Bhog Food Industries Ltd. vs. Central Bank of India (2020) LEGAL ISSUE: Determining the limitation period for filing a suit seeking rendition of accounts and recovery of excess charges by a bank. CASE TYPE: Civil – Banking Dispute Case Name: Shakti Bhog Food Industries Ltd. vs.
Supreme Court Clarifies Reimbursement of Sales Tax in Works Contracts LEGAL ISSUE: Whether contractors are entitled to reimbursement of sales tax on works contracts under specific contractual clauses. CASE TYPE: Contract Law, Tax Law. Case Name: State of Orissa vs. M/S B. Engineers & Builders Ltd. & Ors. [Judgment Date]: 5 June 2020 Introduction Date
Supreme Court Directs Common Counseling for PG Medical Courses from 2021: Alapati Jyotsna vs. Union of India (2020) Date of the Judgment: May 26, 2020 Citation: Writ Petition (Civil) No._____ of 2020 (Diary No.11011 of 2020) Judges: Uday Umesh Lalit, J., Dinesh Maheshwari, J. Can medical students be disadvantaged by separate counseling processes for different
