AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Gujarat High Court has annulled an income tax notice of Rs 4.88 crore tied to a 28-month-old broker register entry. The court emphasized that mere resemblance to a survey number does not warrant substantial jurisdictional grounds.
The Bombay High Court quashed a customs demand for glucometers, reiterating the binding classification of such devices under Tariff Heading 9027.
CESTAT Chennai ruled that ELFA-based VIDAS diagnostic kits qualify for customs exemptions available under the ELISA kits notification, addressing procedural discrepancies in earlier rulings.
The CBIC has extended the anti-dumping duty on seamless steel tubes and pipes imported from China until January 27, 2027. This decision is part of ongoing measures to protect domestic industries from unfair competition.
The Supreme Court ruled that obtaining hotel booking records and call detail records is permissible to establish adultery in matrimonial disputes, as it does not infringe on privacy rights.
The Supreme Court established that the average income from the last three Income Tax Returns (ITRs) of self-employed individuals should be considered in compensation assessments, particularly in motor accident cases.
The Supreme Court ruled that post-death Income Tax Returns (ITRs) require financial verification and fixed annual income assessment based on available records. This decision enhances compensation considerations.
The Delhi High Court has elaborated on the doctrine of transborder reputation concerning the mark 'Whistler' in a dispute between an Irish whiskey producer and an Indian liquor company. The judgment provides crucial insights into the evidentiary standards required to establish such claims.
The Madras High Court upheld the initiation of Section 74 proceedings regarding excess ITC availment and unpaid GST liabilities related to foreign commissions.
The Karnataka High Court ruled that contractors must provide proof of incremental GST payments for reimbursement claims, emphasizing document verification as a key element.
The Bombay High Court ruled that Section 13(3)(b) cannot replace the statutory recipient with the ultimate beneficiary in determining the place of supply, affirming the need for clear identification.
The Madras High Court has issued notices to Tamil Nadu Chief Minister C Joseph Vijay and Minister Aadhav Arjuna regarding petitions challenging their recent election wins. The court has also allowed time to rectify defects in some petitions.
The Karnataka High Court has stayed the investigation against a lawyer accused of being involved in a murder case after representing the prime accused. The court expressed concern over potential abuse of process in the investigation.