Supreme Court Upholds Reassessment Proceedings Under Income Tax Act and scope of Reason to Believe
The central issue revolved around the validity of notices issued under Sections 147 and 148 of the Income Tax Act for the assessment years 2008 to 2009 and 2009 to 2010. The judgment clarifies the boundaries of the powers held by tax authorities when initiating reassessment proceedings. The factual matrix involves the appellants who entered […]
Supreme Court Explains challenge to Consent Decree by third party and right to Appeal
On October 30, 2026, the Court passed the order in Civil Appeal Nos. 14017-14018 of 2026. This case addressed whether individuals who were not parties to an original civil suit can challenge a resulting settlement. The primary issue involved an eleven year delay and an interim injunction preventing the appellant from dealing with a disputed […]
Supreme Court Judgment on Institution of Suit by Corporations: Order 29 Rule 1 CPC
Litigation involving corporate entities and public institutions frequently encounters technical objections regarding whether a suit was validly instituted. In a landmark ruling addressing the procedural mechanics of filing plaints on behalf of corporations, the Supreme Court of India clarified that substantive rights and genuine claims should never be defeated by curable technical irregularities. Case Background […]
Understanding the Scope of Section 91 and Section 92 of Indian Evidence Act
When contractual agreements are reduced to writing, disputes frequently arise over whether oral evidence can be introduced to alter, contradict, or invalidate the written text. The legal parameters governing this issue are anchored in the Indian Evidence Act, 1872. In a notable decision, the Supreme Court of India examined the distinct yet complementary roles of […]
Supreme Court Refers Question on Stamp Duty Undervaluation and Fraud Intent to Larger Bench
Property registration and revenue laws frequently involve disputes regarding property valuations and stamp duty assessments. In a significant development, the Supreme Court of India addressed whether establishing a fraudulent intent or wilful undervaluation is a mandatory pre-condition before authorities can initiate proceedings for alleged property undervaluation under the Indian Stamp Act. The case originated from […]
Supreme Court Clarifies Interest Liabilities on Conditional Court Deposits under Order XXI Rule 1 CPC
Determining when interest stops accruing on court-deposited monetary awards remains a persistent point of contention in commercial dispute enforcement. In a significant judgment, the Supreme Court of India clarified the rules governing conditional deposits made during challenges to arbitral awards, holding that depositing funds in court does not automatically halt interest accruals if the decree […]
Supreme Court Rules on Civil Court Powers Regarding Interim Relief Before Granting Leave Under Section 92 CPC
Navigating public charitable trust litigation often raises complex procedural hurdles regarding when courts can intervene. In a recent judgment addressing whether civil courts possess the authority to issue protective interim orders before granting leave to institute a suit, the Supreme Court of India delivered a comprehensive ruling clarifying the statutory boundaries of the Code of […]
Supreme Court Upholds Binding Nature of Resolution Plans under IBC in Bank of India vs. S.M. Kamal Pasha
The Insolvency and Bankruptcy Code framework continues to face legal scrutiny regarding whether financial creditors can alter their stance after approving a rescue package. In a landmark ruling, the Supreme Court addressed whether a Committee of Creditors can seek the withdrawal of a resolution plan solely because the corporate debtor’s financial position improved during prolonged […]
Supreme Court Clarifies Vessel Arrest Rules and Novation of Contract in Admiralty Law
The Supreme Court of India recently resolved a complex dispute in admiralty law involving the arrest of a Cyprus-flagged vessel and the enforcement of a maritime claim for supplied necessities. This judgment clarifies critical concepts surrounding the exact date for determining vessel ownership during an arrest, the distinction between a maritime lien and a maritime […]
Supreme Court Clarifies Arbitrability of Disputes
The Supreme Court recently delivered a landmark judgment that significantly alters the landscape of Indian arbitration law and Arbitrability of Disputes. The Court passed the order to resolve conflicting legal interpretations regarding which disputes can be arbitrated and the exact role of the judiciary at the initial referral stage. The judgment settles a long standing […]