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Supreme Court holds Tiger Global’s Flipkart stake sale taxable in India, rejecting Mauritius DTAA benefits and calling the structure tax avoidance.
ITAT rules that leasing educational infrastructure with allied services is taxable as business income, not house property, under the Income Tax Act.
Supreme Court rules that share substitution in amalgamation is taxable as business income under Section 28 if shares are held as stock-in-trade.
Supreme Court rules that arbitral awards cannot be overturned merely because courts prefer a different contract interpretation, reaffirming India’s pro-arbitration framework.
Allahabad High Court rules that banks cannot retrospectively reduce fixed deposit interest rates once booked, invoking promissory estoppel to protect depositor rights.