In Tiger Global Case, Supreme Court Explains Distinction Between 'Tax Planning' & 'Tax Evasion'

The Supreme Court has held that while an assessee is permitted in law to plan transactions to avoid tax, such planning must strictly conform to the framework of the Income Tax Act, the applicable rules, and notifications. The Court said that once a transaction structure is found to be illegal, sham, or lacking commercial substance, it ceases to be permissible tax avoidance and...

'Tax Sovereignty Must Not Be Compromised' : Supreme Court Suggests Safeguards While Entering Into International Tax Treaties

In his concurring opinion in the Tiger Global–Flipkart tax dispute, Justice JB Pardiwala stressed that tax sovereignty is an essential facet of India's economic independence and warned against ceding taxing rights through international treaties or external pressures.Justice Pardiwala fully agreed with the reasoning and conclusions reached by Justice R Mahadevan, who authored the main...

Contract To Hire Global Speakers For Media Summit Not Subject To Service Tax As 'Event Management' : Supreme Court

In a major relief for the media and event organizers, the Supreme Court on Friday (January 16) held that the fees paid to high-profile speakers through international booking agencies do not attract Service Tax under the category of "Event Management Service". A bench of Justices JB Pardiwala and KV Viswanathan set aside the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order...

Residents Welfare Association Or Homebuyers' Society Can't Intervene In Insolvency Petition Against Builder : Supreme Court

The Supreme Court on Thursday (January 15) held that Resident Welfare Associations (RWAs) representing homebuyers cannot intervene in the Corporate Insolvency Resolution Process unless the RWA itself has disbursed funds or is directly a party to the financial transaction, as only then can it claim the status of a financial creditor. “A society or Resident Welfare Association, not being...

'To Safeguard Homebuyers' Interests' : Supreme Court Issues Directions For CoC In Insolvency Cases Against Builders

The Supreme Court on Thursday (January 15) issued a set of directions regarding the functioning of the Committee of Creditors (CoC) under the Insolvency & Bankruptcy Code, noting that while the commercial wisdom of the CoC is paramount, such power must be exercised with responsibility, transparency and proper application of mind, particularly in real estate insolvencies where...

'Transaction Designed For Tax Avoidance' : Supreme Court Denies Income Tax Relief To Tiger Global In Flipkart-Walmart Deal

The Court observed that the benefit of the India-Mauritius Double Taxation Avoidance Agreement cannot be given to Tiger Global.

Disobedience Of Lawful Order By CISF Personnel Constitutes Misconduct Regardless Of Prior Intimation Of Non‑Compliance : Calcutta HC

A Division Bench of the Calcutta High Court comprising Justice Madhuresh Prasad and Justice Prasenjit Biswas held that disobedience of a lawful order by a member of a disciplined force like CISF constitutes misconduct regardless of prior intimation of non‑compliance. Background Facts The employee was a Constable with the Central Industrial Security Force (CISF). She was issued...

Compassionate Appointment Can't Be Rejected Merely On Ground Of Delay If Financial Distress Is Established & Delay Is Explained: Andhra Pradesh HC

A Division Bench of the Andhra Pradesh High Court comprising Justice Cheekati Manavendranath Roy and Justice Tuhin Kumar Gedela held that compassionate appointment cannot be denied solely on the ground of delay when the delay is due to lack of awareness of rules and the family's financial distress is established. Further it was directed that the authorities must make a balanced...

Termination Violating S.25F Industrial Disputes Act Doesn't Automatically Lead To Reinstatement: Rajasthan High Court

The Rajasthan High Court has partly upheld the order of a Labour Court which directed monetary compensation to the petitioner, instead of reinstatement, despite ruling his termination to be in violation of Section 25F of the Industrial Disputes Act, 1947 (“the Act”). The bench of Justice Anand Sharma observed that even though a violation of Section 25F rendered the retrenchment illegal,...

Consumer Cases Annual Digest 2025 [Part-II]

Supreme Court Supreme Court Criticises NCDRC For Inventing New Case Of Medical Negligence In Appeal; Orders Complainant To Refund Rs 10 Lakh To Doctors Cause Title: Deep Nursing Home and another Versus Manmeet Singh Mattewal and others Citation: 2025 LiveLaw (SC) 883 The Supreme Court on Tuesday (Sep. 9) ordered a complainant to refund the ₹10 lakhs...

Karnataka High Court Quashes Cheque Bounce Case Against Director Who Resigned Before Cheques Were Issued, Cites MCA Records

The Karnataka High Court quashed a cheque dishonour complaint lodged against a man who was the Director of an infrastructure company, after referring to records of Ministry of Corporate Affairs and noting that when the cheques were issued to the complainant the petitioner was not a director. Justice M Nagaprasanna allowed the petition filed by Sujith Sudhakaran, Director of M/S Dreamz...

Contract Employee Subjected To Disciplinary Rules Can't Be Terminated Without Departmental Enquiry: Gauhati HC

A Division Bench of the Gauhati High Court comprising Chief Justice Ashutosh Kumar and Justice Arun Dev Choudhury held that if a contractual employee's appointment expressly incorporates statutory disciplinary rules, then the termination on grounds of misconduct is punitive and invalid without following the prescribed enquiry procedure under such rules. Background Facts The...