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Withdrawn Injunction Suit Cannot Resurrect Omitted Specific Performance Claim: Supreme Court Clarifies Order II Rule 2 and Oral Contract Proof Standards

Summary The Supreme Court's decision in Bombay Garage Ahmedabad Limited & Ors. Vs J P Iscon Private Ltd. & Anr. delivers a dual ruling of enduring ...
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IBC Moratorium Shields Corporate Debtor's Income Tax Refund from Pre-CIRP Demand Adjustment: NCLT Ahmedabad

Summary The NCLT Ahmedabad's ruling in Varun Anil Chopra Vs Income Tax Department delivers a clear and unambiguous affirmation of the IBC's primacy over ...
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Indian Pilot Captain Smit Machchhar and the Flydubai FZ1073 Cockpit Emergency: Aviation Law, Security Frameworks and Gallantry Recognition

Summary Flight FZ1073 on 30 September 2026 presented an aviation emergency of a kind that existing security frameworks are rarely designed to contemplate — ...
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Loan vs. Deposit Under MPID Act: Supreme Court Rules Nomenclature Is Not Determinative in Alka Agrawal Case

Summary The Supreme Court's decision in Alka Agrawal And Others Vs State of Maharashtra And Others delivers an authoritative interpretation of Section 2(c) ...
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Ongoing Payment Talks Cannot Bar Admission of Section 9 CIRP Application: NCLAT Chennai Rules in Shapoorji Pallonji Case

Summary The NCLAT Chennai ruling in Shapoorji Pallonji and Company Private Limited Vs Shore Dwellings Pvt. Ltd. delivers an unambiguous message: once the ...
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Service Tax on Withholding Tax & Rate Determination Under Reverse Charge: Key Ruling from CESTAT Chennai

Summary The CESTAT Chennai ruling in Bay Forge Private Limited Vs Commissioner of GST & Central Excise settles two recurring issues in service tax ...
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Section 148 Notice Mandatory After Search Under Section 132 — ITAT Mumbai Quashes Assessment Framed Under Section 143(3)

Summary The ITAT Mumbai ruling in Ashok Kumar Palresha Vs DCIT authoritatively settles the position that, for searches conducted between 01.04.2021 ...
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Section 54F Exemption Upheld Despite Seven-Month Delay: ITAT Agra Applies COVID Limitation Relief in Vikram Singh Case

Summary The ITAT Agra's decision in Vikram Singh Vs ITO demonstrates how a confluence of medical adversity, the COVID-19 pandemic, and the Supreme ...
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ITAT Bangalore Grants Partial Relief on Cash Deposit Addition; Rules Section 115BBE Not Applicable for AY 2011-12

Summary The ITAT Bangalore's ruling in Yeslur Gangadharappa Vasanth Kumar Vs ITO offers a balanced illustration of how cash deposit additions are examined ...
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Section 234E Late Fee for FY 2012-13 Struck Down Despite Correction Statement Filed in 2021 — ITAT Pune

Summary The ITAT Pune, in Mulchand Ramkisan Laddha Vs ITO, has reinforced the legal position that a late fee under Section 234E of the Income Tax Act, ...
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Bank Mitra's ₹8.41 Crore Settlement Account: ITAT Agra Directs Peak Credit Assessment With Income Cap

Summary The ITAT Agra's decision in Hradesh Kumar Vs ITO presents a nuanced resolution in the context of Bank Mitra settlement accounts. The Tribunal ...
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Self-Contradictory Pleadings on Notice Receipt Sink Writ Petition: Gauhati HC on GST Demand Under Section 73

Summary The Gauhati High Court's ruling in Ragini Communication Vs Union of India And Anr carries important procedural lessons for assessees contesting ...