Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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The Supreme Court is examining the applicability of GST on leasehold rights, a crucial case that could significantly reshape real estate taxation in India.
This case clarified that the Union has exclusive power over industrial alcohol, limiting States to regulatory roles for public health and preventing misuse.
This ruling upheld the State’s power to impose retrospective taxes if constitutionally valid, affirming that retrospective laws aren’t invalid if within legislative competence.
Supreme Court rules that non-resident companies can be taxed in India even without a permanent establishment or physical office in the country.
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The Court upheld the Rajasthan Motor Vehicles Tax as a regulatory measure under Article 301, allowing indirect trade regulation while forbidding direct restrictions.