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- Feb 29
- 2 min
Balancing Efficiency and Challenges: Proposed Amendments to CCI’s Confidentiality Regime
Introduction The Competition Commission of India (‘CCI’) has proposed certain amendments to the CCI (General) Regulations 2009 (‘general...
- Feb 29
- 3 min
ITAT Kolkata Affirms IBC's Overriding Effect on Income Tax Proceedings
ITAT rules IBC's moratorium halts all tax proceedings during corporate insolvency processes.
- Feb 29
- 3 min
No TDS on Minimum Guarantee Expenses: ITAT Draws Fine Line between Rent & Compensation
Introduction The recent ruling by the Delhi Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of M/s Oravel Stays Pvt. Ltd....
- Feb 29
- 4 min
[ITAT] Deemed Dividend Under S. 2(22)(e) of the Income-Tax Act Is Taxable in the Hands of the Beneficial Shareholder
ITAT rules: Loans between entities with common shareholders are not 'deemed dividends' under Income-Tax Act s. 2(22)(e).
- Feb 27
- 2 min
Flexibility in Legal Timelines: Condonation of Delay for Acquittal Appeals
Introduction The Hon’ble Supreme Court (‘SC’) in its recent judgment titled Mohd Abaad Ali v. Directorate of Revenue Prosecution...
- Feb 26
- 3 min
Inherent Powers in Check: Supreme Court’s Stance on Stay of Investigation & Coercive Steps
Introduction In this significant decision given in the case of Directorate of Enforcement v. Niraj Tyagi & Ors.[i], the Hon’ble Supreme...
- Feb 26
- 2 min
A Case of Non-Application of Mind: Supreme Court Grants an Unusual Release to a PMLA Accused
Supreme Court clarifies procedural norms in a unique PMLA case, highlighting judicial diligence.
- Feb 23
- 4 min
Evidentiary Rigor: Delhi High Court’s Observations in Denying Bail to AAP MP Sanjay Singh
Introduction The case of Sanjay Singh v. Directorate of Enforcement[i] pertained to the alleged involvement of Aam Aadmi Party (‘AAP’)...