In conversation with Harish Bindumadhavan, Retainer Counsel at Deloitte
Interviewed by Anshita Khandelwal
words and phrases
Explained| Difference between Contract of Indemnity and Contract of Guarantee
Supreme Court: In an Insolvency and Bankruptcy case, the bench of Indira Banerjee* and JK Maheshwari, JJ has explained the difference between
Explained| “Known source of income” under Section 13(1)(e) of PC Act, 1988 means the sources known to the prosecution or the accused?
Supreme Court: The bench of Dinesh Maheshwari and JB Pardiwala*, JJ has explained the true import of Section 13(1)(e) of the Prevention
Supreme Court August 2022 Roundup| Justice UU Lalit’s plan as 49th CJI; Benami Property Law; ‘Unconventional’ Families; Release of Bilkis Bano Rapists; Hate Speeches; GST; and more
This roundup contains reports on Justice NV Ramana’s retirement as the 48th CJI; Justice UU Lalit’s plan as new CJI; Rulings on Benami Property law; Unconventional families and their rights; UP CM Yogi Adityanath Hate Speech; Orders on Release of Bilkis Bano’s rapists, PM Security lapse, Pegasus Spyware; PMLA cases; Explainers; Important references to larger/Constitution Benches and ‘Know Thy Judge’ reports on Supreme Court Judges and more.
Mere facility of food and refreshment in a Non-residential Club will not make it fall within the purview of M.P. Shops and Establishments Act: Supreme Court
Supreme Court: The Division Bench of K.M Joseph* and Pamidighantam Sri Barasimha, JJ., held that mere fact that food, refreshment and even
Is Irrigation Department a factory? Will it be governed by Industrial Disputes Act? Supreme Court analyses
“Overall activities and functions of the Irrigation Department would have to be considered while deciding the question whether it is carrying on manufacturing activities.”
Daughter gets divorced right after parent’s death. Can she claim compassionate appointment? SC explains
Supreme Court: In a case where a woman had sought compassionate appointment after her mother’s death in the year 2012, the bench
Explained: Waiver| An intentional relinquishment of a right; an agreement not to assert a right: Supreme Court
“Waiver is an intentional relinquishment of a right. It involves conscious abandonment of an existing legal right, advantage, benefit, claim or privilege.”
Interpreting ‘similar words’ in ‘distinct settings’ – A short explainer by Supreme Court
“Words are after all, a vehicle for communicating ideas, thoughts and concepts. A one-size-fits-all analogy may not always hold good when we construe similar words in entirely distinct settings.”
Amounts paid by Indian companies to non-resident manufacturers/suppliers for resale/use of the computer software not royalty, hence, not taxable in India: Supreme Court [Read detailed report]
DTAA provisions must be treated as law and followed by Indian courts, notwithstanding what may be contained in the Income Tax Act to the contrary, unless more beneficial to the assessee.
‘Section 138 NI Act proceeding a “civil sheep” in a “criminal wolf’s” clothing’; quasi criminal proceedings against corporate debtor covered under Section 14(1)(a) IBC : SC
“A Section 138 proceeding can be said to be a “civil sheep” in a “criminal wolf’s” clothing, as it is the interest of the victim that is sought to be protected, the larger interest of the State being subsumed in the victim alone moving a court in cheque bouncing cases.”
Aggrieved by an order refusing condonation of delay in filing application under section 34 of the Arbitration Act, 1996? Appeal lies, holds Supreme Court
“Undoubtedly, a limited right of appeal is given under section 37 of the Arbitration Act, 1996. But it is not the province or duty of this Court to further limit such right by excluding appeals which are in fact provided for, given the language of the provision.”
GST on lotteries| Prize money not to be excluded for computing the taxable value of supply, holds SC
Supreme Court: The 3-judge bench of Ashok Bhushan*, R. Subhash Reddy and MR Shah, JJ has held that while determining the taxable
Supreme Court upholds constitutionality of imposition of GST on lotteries, betting and gambling
Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of