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Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.

The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Supreme Court Allows Appeals in NDPS Case: Summoning Under Section 319 CrPC After Conviction Is Impermissible. The power under Section 319 CrPC can be exercised only before the pronouncement of judgment; once the trial concludes and judgment is pronounced, the court becomes functus officio.

The Supreme Court of India heard two criminal appeals arising from a common judgment of the Punjab and Haryana High Court, which had dismissed crimina...

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Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that AGR dues are final and no fresh disputes can be raised, and directed examination of whether insolvency proceedings under IBC are a subterfuge.

The Supreme Court was hearing applications in the ongoing AGR dues matter, where the Union of India sought extension of time for payment. The Court ha...

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Supreme Court Dismisses Appeal in Criminal Complaint Case for Lack of Jurisdiction Under Section 195 CrPC. Private Complaint Not Maintainable for Offences Under Sections 191-192 IPC Committed in Judicial Proceedings.

The case arises from two criminal complaints filed by M/s Bandekar Brothers Pvt. Ltd. and another against Prasad Vassudev Keni and others under Sectio...

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Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that no fresh dispute on AGR dues can be raised after final judgment and that spectrum cannot be subject of IBC proceedings.

The Supreme Court was hearing miscellaneous applications in the ongoing litigation concerning the definition of Adjusted Gross Revenue (AGR) and the p...

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Supreme Court Disposes of Appeal Against Shaheen Bagh Protest Blockade as Situation Resolves Itself Due to Pandemic. Right to peaceful protest under Article 19(1)(a) and 19(1)(b) is fundamental but subject to reasonable restrictions; indefinite occupation of public roads is not permissible.

The case arose from a public interest litigation filed before the Delhi High Court concerning the blockade of the Kalindi Kunj-Shaheen Bagh stretch, i...