Ukraine War Crimes
Case BriefsInternational Courts

In a significant move, the International Criminal Court in a press release informed the world at large that it is issuing arrest warrants against Russian President Vladimir Putin and Russian Commissioner for Children's Rights, Maria Alekseyevna Lvova-Belova in connection to commission of war crimes during Russia's invasion of Ukraine in February 2022

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Case BriefsSupreme Court

Supreme Court said that even if development of Khadi and Cottage Industry is a Directive Principle of State Policy, it does not follow as a corollary that if the State establishes a Board or any organisation to carry out the obligations under such DPSP, it cannot make separate arrangements as regards the service conditions of the employees of such a Board or organisation.

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Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT held that the second proviso to Clause (i) of Section 40(a) just like second proviso to clause (ia) of Section 40(a) was inserted to remove an anomaly and were therefore curative and declaratory in nature. Hence, it had to be given retrospective effect.

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Bhopal Gas
Case BriefsSupreme Court

The Supreme Court was of the view that the Union of India’s claim for a ‘top up’ had no foundation in any known legal principle. Either a settlement was valid, or it was to be set aside in cases where it was vitiated by fraud. However, no such fraud had been pleaded by the Center.

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Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT noted that an identical issue was subject matter of consideration of the Tribunal in assessee’s own case, hence following the precedent, the Tribunal directed that the payment received in this case cannot be treated as FTS under Article 12 (5) of India Netherlands DTAA.

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