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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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ARBITRATION PETITION (L) NO.15468 OF 2026

The petitioner, Polestar Realtors Private Limited, filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996 seeking interim reli...

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Bombay High Court Restrains Developers from Constructing Additional Buildings in Multi-Building Scheme Without Flat Owners' Consent Under MOFA. Disclosure of Potential Additional Construction Held Insufficient Where Specific Representations Were Made About FSI Utilisation and Layout.

The dispute centered on a 230-acre development known as the Powai Area Development Scheme (PADS), in which several cooperative housing societies of co...

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Supreme Court Dismisses State Appeal Against Acquittal in Murder Case Based on Circumstantial Evidence and Tutored Child Witness. High Court's Reversal of Conviction Upheld as Prosecution Failed to Prove Foundational Facts for Section 106 of Indian Evidence Act, 1872.

The State of Madhya Pradesh appealed against the acquittal of the respondent-accused, Balveer Singh, who was originally convicted by the trial court f...

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High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.

The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...