Assignment of Leasehold Rights: Is It Taxable under the GST Regime? Supreme Court in Union of India v. Gujarat Chamber of Commerce and Industry
An industrial entity holding a plot allotted by the Gujarat Industrial Development Corporation on a
Retrospective Withdrawal of Tax Exemption: Supreme Court’s Ruling in Asia Sugar on Imported Sugar, Penalty and Interest
Retrospective tax legislation occupies a peculiar constitutional space. Legislatures possess broad authority to rewrite fiscal
Supreme Court Rules That Disposal of a Section 33 Application Triggers Limitation Under Section 34(3), Regardless of Its Maintainability
When a party formally invokes Section 33 of the Arbitration and Conciliation Act, 1996 for
Supreme Court Clarifies Limitation and Re-Filing Rules Under Section 62 of the IBC
Can the statutory discipline of the Insolvency and Bankruptcy Code (IBC) be circumvented by the
Can Customs Go Behind a Certificate of Origin? The Supreme Court’s AIFTA Dilemma
Can Indian customs authorities question a Certificate of Origin issued under a free trade agreement
Gameskraft and the GST Treatment of Online Gaming: Supreme Court on Skill-Based Gaming, Actionable Claims and the 2023 Amendments
Can a game that is legally recognised as a game of skill be treated as
Supreme Court Clarifies When a Non-Signatory Can Invoke an Arbitration Agreement: Elecon Engineering v. BRBCL
Can a party that never signed the principal contract nonetheless invoke the arbitration clause embedded
Can Assets of a Subsidiary Company Be Dealt with in the CIRP of the Holding Company? Supreme Court Clarifies in Alpha Corp v. GNIDA
The Supreme Court’s judgment in Alpha Corp Development Private Limited v. Greater Noida Industrial Development
Can a Party Walk Away from Arbitration Midway and Later Restart the Same Dispute Under Section 11?
Introduction Can a party walk away from an arbitration midway and later come back to
Insolvency and Bankruptcy Code (Amendment) Bill, 2026: Navigating the next evolution of India’s resolution regime
Introduction The landscape of Indian insolvency is witnessing its most significant transformation since the inception