PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH VERSUS M/S. V-CON INTEGRATED SOLUTIONS PVT. LTD (Supreme Court)

The assessee does not have control over the pen of the Assessing Officer. Once the Assessing Officer carries out the investigation but does not make any addition, it can be taken that he accepts the plea and stand of the assessee. In such cases, it would be wrong to say that the Revenue is remediless. The power under Section 263 of the Income Tax Act, 1961, can be exercised by the Commissioner of Income Tax, but by going into the merits and making an addition, and not by way of a remand, recording that there was failure to investigate

DIRECTORATE OF REVENUE INTELLIGENCE VERSUS RAJ KUMAR ARORA (SUPREME COURT) 2025 INSC 498

There arises no occasion for us to declare the interpretation given to Section 8 of the NDPS Act and the relevant NDPS Rules, by the decision in Union of India & Anr. Vs. Sanjeev V. Deshpande 2014 13 SCC 1, as prospectively applicable. There exists no overwhelming reason for us to do so. On the other hand, in order to meet the ends of justice and with a view to ensure that public interest is safeguarded and to give effect to the salutary object behind the enactment of the NDPS Act, the decision must necessarily be retrospectively applicable

Shrinivasa Realcon Private Ltd. Vs. Deputy Commissioner Anti Evasion Branch, CGST (Bombay High Court) (Nagpur Bench)

GST is not applicable to the transfer of development rights (TDR) or Floor Space Index (FSI) as part of a development agreement

The Correspondence, RBANMS Educational Institution VERSUS B. Gunashekar (Supreme Court)

Whenever, a suit is filed with a claim that Rs. 2,00,000/- and above is paid by cash towards any transaction, the courts must intimate the same to the jurisdictional Income Tax Department to verify the transaction and the violation of Section 269ST of the Income Tax Act, if any

Cryogas Equipment Private Limited versus Inox India Limited (Supreme Court) 2025 INSC 483

Framework for distinguishing between works protected under the Copyright Act, 1957, and designs eligible for protection under the Designs Act, 2000

ASHISH KAKKAR VERSUS UT OF CHANDIGARH (Supreme Court)

Non-furnishing of the grounds of arrest violates Section 50 of the Code and renders the arrest invalid. Furnishing of the arrest memo cannot be construed as grounds of arrest as it does not have any worthwhile particulars

IMRAN PRATAPGADHI VERSUS STATE OF GUJARAT (SUPREME COURT) 2025 INSC 410

Under sub-Section (3) of Section 173 of the BNSS, after holding a preliminary inquiry, if the officer comes to a conclusion that a prima facie case exists to proceed, he should immediately register an FIR and proceed to investigate. But, if he is of the view that a prima facie case is not made out to proceed, he should immediately inform the first informant/complainant so that he can avail a remedy under sub-Section (4) of Section 173

DISORTHO S.A.S. VERSUS MERIL LIFE SCIENCES PRIVATE LIMITED (SUPREME COURT) 2025 INSC 352

Appropriate test to determine jurisdiction in a case of trans-border arbitration given the interaction between three distinct legal systems which come into play when a dispute occurs: (i) lex-contractus, the law governing the substantive contractual issues; (ii) lex arbitri, the law governing the arbitration agreement and the performance of the agreement; and (iii) lex-fori, the law governing the procedural aspects of arbitration.

RAJU NAIDU VERSUS CHENMOUGA SUNDRA (SUPREME COURT) 2025 INSC 368

Protection under Section 53A of the Transfer of Property Act, 1882 is not available to a party possessing a property under part performance of a contract despite being aware of pending litigation.

PRADEEP NIRANKARNATH SHARMA vs DIRECTORATE OF ENFORCEMENT (SUPREME COURT)

The PMLA was enacted to combat the menace of money laundering and to curb the use of proceeds of crime in the formal economy. Given the evolving complexity of financial crimes, courts must adopt a strict approach in matters concerning economic offences to ensure that perpetrators do not exploit procedural loopholes to evade justice