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Withdrawn Injunction Suit Cannot Resurrect Omitted Specific Performance Claim: Supreme Court Clarifies Order II Rule 2 and Oral Contract Proof Standards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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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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Section 263 Revision Cannot Override a Legally Defensible View: ITAT Jaipur Rules on Rs. 1.48 Crore Land Acquisition Interest

Summary The ITAT Jaipur's majority decision in Naresh Kumar vs. PCIT (ITAT Jaipur) provides robust authority against Section 263 revision in cases where the ...
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State Cannot Invoke Adverse Possession Against Its Own Citizens: Supreme Court Ruling in Vidya Devi Case

Summary The Supreme Court's ruling in Vidya Devi Vs The State of Himachal Pradesh & Ors. serves as a powerful constitutional affirmation that the right ...
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Section 24 of the Land Acquisition Act 2013: Supreme Court Constitution Bench Settles the Law on Deemed Lapse of Acquisition Proceedings

Summary The Supreme Court's Constitution Bench in Indore Development Authority Vs Manoharlal & Ors. Etc. has authoritatively resolved a deeply contested ...
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Fraud Between Contracting Parties Does Not Bar Arbitration: Supreme Court Restores Full USD 60 Million Protection in Avitel vs HSBC Dispute

Summary The Supreme Court's ruling in Avitel Post Studioz Limited & Ors. vs HSBC PI Holdings (Mauritius) Limited fundamentally narrows the scope of the ...
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ITAT Agra Holds That a Time-Barred Section 148 Notice Cannot Form the Basis for Section 263 Revision Proceedings

Summary The ITAT Agra ruling in Hemendra Agarwal Vs DCIT establishes an important procedural safeguard in the context of TOLA-affected ...
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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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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 ...