Prachi Bhardwaj, Author at SCC Times

Assessee cannot claim deduction by merely stating a bad debt as an irrecoverable write off without appropriate treatment in the accounts and non-compliance with Income Tax Act provisions: SC

Supreme Court: In the case where the Revenue had challenged Bombay High Court’s judgment affirming Income Tax Appellate Tribunal (ITAT)’s order for

Case Briefs Supreme Court

“Promise of freebies by political parties may push State towards bankruptcy”, says Supreme Court: Read the 4 issues referred to a larger Bench

Supreme Court: The 3-judge bench of NV Ramana, CJ and Hima Kohli and CT Ravikumar, JJ has referred, the matter relating to

Case Briefs Supreme Court

IBC prevails over Customs Act once moratorium is imposed; CBIC has limited jurisdiction, cannot initiate recovery of dues: Supreme Court

Supreme Court: The 3-judge bench of NV Ramana*, CJ and JK Maheshwari and Hima Kohli, JJ has held that the Insolvency and

Know thy Judge

Justice UU Lalit takes oath as the 49th Chief Justice of India: His Journey, Judgments and Focus Areas as the New Chief

Justice Lalit , who took oath as a Supreme Court judge in 2014, has delivered over 270 judgments so far.

Case Briefs Supreme Court

‘Nothing survives after filing of Closure Report’; Supreme Court dismisses plea on sanction to prosecute UP CM Yogi Adityanath in 2007 Hate Speech case

Allegedly, a hate speech by CM Yogi Adityanath, who was then a Member of Parliament, had led to the 2007 Gorakhpur Riots.

Case Briefs Supreme Court

PM Modi Security Lapse: Justice Indu Malhotra headed Enquiry Committee submits report; Supreme Courts asks Central and Punjab Governments to take further action

Supreme Court: After Enquiry Committee headed by Justice Indu Malhotra, former Judge of the Supreme Court of India, had submitted the report

Case Briefs Supreme Court

Supreme Court directs Haryana Discoms to pay compound interest on carrying cost to Adani Power from the date of Change of Law

Supreme Court: In a big win for Adani Power Limited, the 3-judge bench of NV Ramana, CJI and Krishna Murari and Hima

Case Briefs Supreme Court

Expert Committee submits report before Supreme Court in Pegasus Spyware case; Matter to be heard after 4 weeks

Supreme Court: After the Technical Committee and the Overseeing Judge submitted their reports in the Pegasus Spyware case, the 3-judge bench of

Case Briefs Supreme Court

‘At least two of the issues require reconsideration’; Supreme Court agrees to hear review petition of PMLA verdict

Supreme Court: As Congress MP Karti P. Chidambaram has sought review of the 3-judge bench verdict on the Prevention of Money Laundering

Case Briefs Supreme Court

Bilkis Bano’s rapists walk free: Supreme Court issues notice to Gujarat Government

When on August 15, 2022, her rapists walked out of the prison after serving 15 years’ imprisonment based on Gujarat Government’s remission policy, Bilkis Bano found herself “bereft of words” and “numb”.

Case Briefs Supreme Court

Employees cannot invoke writ jurisdiction against private educational institution for disputes relating to ordinary contract of service: Supreme Court

“Individual wrongs or breach of mutual contracts without having any public element as its integral part cannot be rectified through a writ petition under Article 226.”

Case Briefs Supreme Court

Financial crunch a valid ground to fix cut-off date for granting actual benefit of revision of pension/pay; Rule 3(3) of Tripura State Civil Services (Revised Pension) Rules, 2009 constitutional: Supreme Court

Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has held that the financial crunch/financial constraint due to additional financial

Case Briefs Supreme Court

Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court

“A judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.”

Case Briefs Supreme Court

Interpretation of Schedule X of the Constitution vis-à-vis Disqualification; Speaker/Governor’s powers; Judicial Review: CJI led 3-judge bench refers matter to 5-judge Constitution bench

Supreme Court: The 3-judge bench of NV Ramana, CJI and Krishna Murari and Hima Kohli, JJ has referred the question relating to

Case Briefs Supreme Court

Sections 3 and 5 of the 1988 Benami Property law “still-born” and “unconstitutional”; 2016 Amendment can only apply prospectively: Supreme Court

“The continued presence of an unconstitutional law on the statute book, or the claim that such law was not challenged before Constitutional

Case Briefs Supreme Court

‘Mediation can become a potent alternate dispute resolution device’; Supreme Court lists down the ways to make it possible

Supreme Court: In a case relating to pre-litigation mediation in commercial disputes, the bench of KM Joseph* and Hrishikesh Roy, JJ has

Case Briefs Supreme Court

Pre-litigation mediation under Section 12A of the Commercial Courts Act, 2015 mandatory; any violation would lead to rejection of plaint: SC

Supreme Court: The bench of KM Joseph and Hrishikesh Roy, JJ has held that the statutory pre-litigation mediation under Section 12A of

Case Briefs Supreme Court

Explained| Can an independent counter claim under Order VIII Rule 6A CPC having nothing to do with the plaintiffs be allowed?

Supreme Court: The 3-judge bench of UU Lalit, S. Ravindra Bhat and Sudhanshu Dhulia*, JJ has held that a counter claim under

Case Briefs Supreme Court

State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC

Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of KM Joseph* and Hrishikesh Roy, JJ has

Case Briefs Supreme Court

Mental capacity & ability to understand consequences of acts not same; Guidelines must be in place for preliminary assessment of children above 16 years of age for trial as adults: SC

“A child with average intelligence/IQ will have the intellectual knowledge of the consequences of his actions. But whether or not he is able to control himself or his actions will depend on his level of emotional competence.”