CourtKutchehry Blog

Supreme Court judgment service tax law HT Media case reverse charge mechanism event management services Finance Act 1994 CESTAT appeal media industry taxation international speakers overseas services tax indirect tax India pre GST litigation

Supreme Court Judgment Income Tax Act 1961 Section 28 Amalgamation Tax Share Swap Tax Business Income Tax Corporate Merger Stock in Trade Shares Taxation of Amalgamation Commercial Realisability Test Corporate Restructuring

Supreme Court Judgment Civil Procedure Code CPC Order XXI Rule 102 Execution of Decree Lis Pendens Section 52 Transfer of Property Act Property Transfer During Litigation Transferee Pendente Lite Decree Holder Rights

Supreme Court Judgment Commercial Courts Act 2015 Section 12A Pre-Institution Mediation Patil Automation Dhanbad Fuels Case Commercial Litigation Order VII Rule 11 CPC Rejection of Plaint Urgent Interim Relief

Supreme Court Judgment Income Tax Act Section 28 Share Swap Merger Taxation Amalgamation Stock In Trade Business Income Capital Gains Notional Gains OP Jindal Group Corporate Restructuring Mergers and Acquisitions