Unpaid Salary Cannot Trigger Insolvency If Converted Into Investment Through Settlement: NCLT Delhi

The National Company Law Tribunal (NCLT) at New Delhi, has recently ruled that salary dues converted into an investment/loan through a settlement cannot be treated as an operational debt under the Insolvency and Bankruptcy Code. The tribunal dismissed a Section 9 insolvency petition filed by a former director against a real estate company. A bench of Judicial Member Bachu Venkat Balaram Das...

Tamil Nadu RERA Orders Vijay Raja Homes To Fix Seepage Issues In Ideal Homes Project, Make It Habitable

The Tamil Nadu Real Estate Regulatory Authority (TNRERA) has recently held a Chennai-based real estate developer responsible for structural defects in a residential flat. It rejected the developer's claim that water seepage was caused by the homebuyer's negligence. The authority directed the builder to carry out full rectification works and pay Rs 25,000 as litigation costs to the...

Analyst (Tax) Vacancy At Ernst & Young [New Delhi; Apply Now]

Ernst & Young invites online application for the post of Analyst in Tax department. Name of the Post: Analyst Salary: Competitive Essential Qualification and Experience · Candidates should have BA LL.B. / Chartered Accountant / Company Secretary degree. · Technical knowledge and practical experience on central and state labour laws. · Good research skills – ability to frame point of view on various aspects of labour laws basis analysis of judicial...

IGST Not Leviable On Clinical Observation Studies Provided To Foreign Recipients: Karnataka High Court

The Karnataka High Court held that IGST (Integrated Goods and Services Tax) is not leviable on clinic observation studies for foreign recipients, as such services qualify as export of services with the recipient located outside India. Justice S.R. Krishna Kumar stated that having regard to the specific observations made in the 37th GST Council Meeting, whereby it was resolved to...

Karnataka High Court Annual TAX Digest 2025

Direct TaxProceedings Initiated Against Income Tax Assessee After His Death Cannot Be Continued Against Legal Representative: Karnataka HCCase Title: The Income Tax Officer & ANR Preeti VCase No:WRIT APPEAL NO. 1407 OF 2024The Karnataka High Court has said proceedings initiated against an Income Tax Assessee by issuing notice after his demise cannot be continued against his/her...

Deceased's Statements Acknowledging Blood Relationships Are Relevant Under Evidence Act If Made Before Dispute Arose: Kerala High Court

The Kerala High Court has held that verbal statements of a deceased person relating to blood relationships are relevant facts under Section 32(5) of the Evidence Act, provided they were made before the dispute arose and the declarant had special means of knowledge.A Division Bench comprising Justice Sathish Ninan and Justice P. Krishna Kumar were considering a preliminary decree in a...

Working Mothers Can't Be Forced To Exhaust Themselves While Fathers Evade Responsibility Of Child: Delhi High Court

The Delhi High Court has “outrightly rejected” the argument that a working mother seeking maintenance for her minor children reflects misuse of maintenance laws or a sense of entitlement, holding that courts must recognise the dual burden borne by custodial mothers and ensure that fathers do not evade their parental responsibilities.Justice Swarana Kanta Sharma observed,“A Court of...

Twists And Turns In An Arbitration Proceedings - A Tale Of Drama, Suspense And Resolution

Recently, the Delhi High Court was confronted with an arbitration dispute that unfolded like an endless cinematic labyrinth, where every procedural turn revealed a fresh twist, each development adding a new layer of intrigue, much like a Christopher Nolan narrative that keeps the audience guessing till the very end. The dispute was brought by a beleaguered Indian PSU that found itself trapped in a complex chessboard of procedural manoeuvring at the hands of an international giant, compelling it...

Second Arbitral Reference Maintainable When Award Is Set Aside Without Adjudication On Merits: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that a second reference to arbitration is maintainable where an arbitral award has been set aside under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") without any adjudication on merits of the claims, leaving the underlying disputes unresolved. Justice Sanjay Dhar said while allowing the...

'Constable Is Public Servant, But Not MP/MLA?' Supreme Court Questions Kuldeep Sengar's Plea Against Aggravated Charge In Unnao Rape Case

In CBI's plea challenging grant of bail to Unnao rape accused-Kuldeep Sengar, the Supreme Court today expressed concern about accepting an argument that a constable or a patwari is a 'public servant' for the purposes of the POCSO Act but not an elected Member of Legislative Assembly.For context, Sengar, who was an MLA at the time of Unnao rape incident, contests a charge of aggravated...

Bar U/S 42 Of Arbitration Act Not Attracted Where Seat Is Chosen Before First Application Is Filed: Calcutta High Court

The Calcutta High Court has held that where parties have already chosen a seat of arbitration before the first application is filed, the courts exercising jurisdiction over the seat alone will have jurisdiction over all subsequent applications, including those under sections 34 and 36 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") notwithstanding that earlier...

Arbitral Tribunal Not Declared As “Court”, False Evidence Before Arbitrator Does Not Attract S.195 CrPC: J&K&L High Court

Clarifying the scope of criminal law in arbitral proceedings, the High Court of Jammu & Kashmir and Ladakh has held that the bar contained in Section 195 of the Code of Criminal Procedure does not apply to allegations of false evidence given before an Arbitral Tribunal, as an arbitrator is not a “court” within the meaning of that provision.“… the term “Court” has been defined...