Court: Supreme Court

(i) This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case...

(i) It cannot be said that the dealing in of “Buprenorphine Hydrochloride” would not amount to an offence under Section 8 of the NDPS Act...

Directions regarding reporting and probe of cash transactions in excess of ₹2 Lakh Section 269ST of the Income Tax Act, was introduced to curb black...

Framework for distinguishing between works protected under the Copyright Act, 1957, and designs eligible for protection under the Designs Act, 2000 (i) The expression ‘artistic...

The arrest memo cannot be construed as grounds of arrest, as no other worthwhile particulars have been furnished. This, being a clear non-compliance of the...

(i) Sub-Section (3) of Section 173 of the BNSS makes a significant departure from Section 154 of CrPC. It provides that when information relating to...

(i) There exists a divergence of opinion, both internationally and domestically, on the appropriate test to determine jurisdiction in a case of trans-border arbitration. This...

(i) Protection under Section 53A of the Transfer of Property Act, 1882 for a person possessing a property under part performance of a contract, is...

(i) It is well established that offences under the PMLA are of a continuing nature, and the act of money laundering does not conclude with...

(i) The legal position is very clear that the stamp duty is on the instrument and not on the transaction. Furthermore, it is immaterial, whether...