Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
FeaturedThe Delhi High Court annulled a ₹160.43 crore addition under Section 40(a)(i), ruling that the Assessing Officer violated mandatory directions from the Dispute Resolution Panel (DRP). This ruling underscores the significance of adhering to DRP guidelines in tax assessments.
FeaturedThe Supreme Court has held that courts possess the power to modify arbitral awards under specific circumstances, recognizing an implied authority under Section 34 of the Arbitration Act to correct manifest errors.
FeaturedThe Supreme Court has affirmed that the hash value and expert certification under the Bharatiya Sakshya Adhiniyam are essential to ensuring the authenticity and integrity of electronic records, reinforcing the framework for digital evidence.
FeaturedThe ITAT ruled that disallowances under Section 40(a)(i) cannot stand if corresponding income has been settled under the Vivad se Vishwas Scheme (VSVS).
FeaturedThe Madras High Court has upheld a penalty for intentional non-disclosure of capital gains, reinforcing the ITAT's ruling. The court noted that the taxpayer's actions amounted to intentional suppression despite prior advance tax payment.
FeaturedThe Delhi High Court's directives regarding AI-generated artwork case opens discussions on the applicability of copyright law to non-human authors.
FeaturedThe Delhi High Court's Division Bench ruling in Bansal v. Philips signals a crucial development for SEPs and FRAND discussions in India.
FeaturedThe Supreme Court ruled that importers must challenge the assessment order before claiming a refund under the Customs Act, reinforcing the legal framework for customs duties.
FeaturedThe Supreme Court ruled that n-Hexane cannot be classified as motor spirit solely based on its flash point, as the Revenue failed to demonstrate its suitability for use in engines. This decision clarifies the classification criteria under customs regulations.
FeaturedThe Supreme Court held that the right to trauma care is part of the right to life under Article 21. It directed all States and Union Territories to establish a standardized trauma care system for road accidents.
FeaturedThe RBI is in the process of withdrawing ₹2000 denomination banknotes, with the last deposit facility ending on October 7, 2023. This key development affects cash circulation and banking operations across the country.
FeaturedThe Delhi High Court's Bansal v. Philips case may define the landscape of SEPs in India. This article critically evaluates the decision's themes such as essentiality, infringement, and damages.