Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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Delhi ITAT rules TDS credit cannot be denied merely because income is taxed in another entity’s hands. Section 199 & Rule 37BA must prevent double taxation.
Madras High Court quashes income tax proceedings delayed for 11 years, holding that Section 153(2A) time limits are mandatory and protect taxpayers from endless litigation.
Supreme Court quashes rape conviction, holding consensual relationship was misinterpreted. Court warns against misuse of Section 376 IPC in personal disputes.
The Supreme Court quashed a dowry case against in-laws, ruling that vague and omnibus allegations under Section 498A IPC cannot justify criminal prosecution.
The Supreme Court rules that criminal revision proceedings do not end with the informant’s death. Clarifying CrPC abatement law, the judgment strengthens victim rights and ensures…