Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Supreme Court of India ("the Supreme Court") in the case of State of Jharkhand and Others v. Linde India Limited and Another (Civil Appeal Nos. 8061-8064 of 2022) dated December 02, 2022, held that to qualify as raw material the product m

The Hon’ble Kerala High Court ("the High Court") in the case of Western offshore & marine projects Pvt. Ltd. v. State Tax Officer [WP (C) No. 29765 of 2022 dated November 11, 2022] set aside the order cancelling Goods and Service Tax ("GST") Registra

The Hon'ble Madras High Court ("the High Court") in the case of Murali Krishna Chakrala Vs. The Deputy Director, Directorate of Enforcement (Criminal Revision Case No.1354 of 2022 and Crl. M.P.No. 14792 of 2022)dated November 23, 2022, held that Char

There is no liability on NRIs for payment of advance tax. It is duty of person crediting payment into account of NRIs to deduct tax u/s. 195 of the Income Tax Act, 1961.

Refund should not be withheld due to some reason of technical glitch, system fails, mismatch of TDS etc. The Concerned AO must manually calculate the refund and release the refund. The computer system and auto-generation or any difficulty in doing so

The operative portion of the impugned order reads as under: "We are further of the view that Section 25 (2) (h) added on 23.11.2017 by way of amendment does not contemplate floating of any expression of interest. It is beyond our understanding as to

The burden lies on the insurance company to prove that licence of the driver of vehicle which met with an accident was fake, by examining the author of the document (RTO), and unless the same is proved as a fake document, the shifting of the liabilit

It is duty of IRP/IP to include all liabilities in the books of account of the Corporate Debtor, while preparing Information Memorandum and produce the same while putting before COC for approval. Any resolution plan which contravenes provisions of Se

SECTION 430 of the Companies Act, 2013- No civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which the Tribunal or the Appellate Tribunal is empowered to determine by or under this Act or any other law f

The non-compliances and irregularities or any illegal act already committed by the company cannot be ratified under the umbrella of "Scheme of Arrangements" as envisaged under Section 230-232 of the Companies Act, 2013.