In a very significant development, we see that none other than the Gujarat High Court at Ahmedabad in a most learned, laudable, landmark, logical and latest oral judgment titled Yusuf MehmudKhan Pathan vs State
... Continue Reading.Cyril Amarchand Mangaldas Acted As Counsel For Adani Power Limited In Relation To The Establishment Of A Joint Venture With Druk Green Power Corporation Limited
Cyril Amarchand Mangaldas acted as counsel for Adani Power Limited in relation to the establishment of a joint venture with Druk Green Power Corporation Limited The leading law firm in India, Cyril Amarchand Mangaldas advised Adani Power Limited (“APL”) on the establishment of a joint venture (“Project Company”) with Druk Green Power Corporation Limited (“DGPC”),
... Continue Reading.Not Only Just Constitution But Now Even PM Also Turns 75
It was in the starting of the year on January 26, 2025 that our Constitution officially turned 75 years and just now on September 17, 2025, our PM Mr Narendra Modi also finally turns 75 years old.
... Continue Reading.Duty Exemption Granted to LG Electronics India for Smartwatch Imports
Duty Exemption Granted to LG Electronics India for Smartwatch Imports Introduction The Supreme Court of India has granted relief to LG Electronics India, exempting the company from paying customs duty on imported ‘G Watch W7‘ smartwatches from South Korea. The court’s decision was based on the India-Korea Comprehensive Economic Partnership Agreement (CEPA) and Notification No.
... Continue Reading.ITAT Delhi Rules In Favour Of S. C. Johnson Pvt. Ltd. On MAT Adjustment For Goodwill Amortisation
ITAT Delhi Rules In Favour Of S. C. Johnson Pvt. Ltd. On MAT Adjustment For Goodwill Amortisation “Delhi Tribunal clarifies MAT treatment for goodwill in amalgamation cases” In a significant ruling, the Income Tax Appellate Tribunal, Delhi Bench, has clarified the tax treatment of goodwill amortisation under the Minimum Alternate Tax regime. The Tribunal held
... Continue Reading.Moratorium Bars Assessment of EPFO Dues Even for Pre-CIRP Period: NCLAT
Moratorium Bars Assessment of EPFO Dues Even for Pre-CIRP Period: NCLAT Introduction The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has held that EPFO dues of the pre-CIRP period cannot be claimed based on assessments made during the imposition of the moratorium. Factual Background The corporate debtor was admitted into the Corporate
... Continue Reading.NCLAT Sets Aside NCLT Order for Failing to Provide Reasons for Rejecting Main Prayer
NCLAT Sets Aside NCLT Order for Failing to Provide Reasons for Rejecting Main Prayer Introduction The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has held that the adjudicating authority cannot reject the main prayer without cogent reasons and allow the alternative prayers. Factual Background The appellant had filed an application before the
... Continue Reading.Supreme Court Directs Humane Shelter Conditions for Beggars Across India
The Supreme Court of India has once again reaffirmed that the dignity of every human being—irrespective of their social or economic standing—is inviolable under the Constitution. In its landmark 2025 ruling in M.S. Patter v. State of NCT of Delhi & Ors. (2025), the Court addressed shocking conditions prevailing in beggars’ homes and directed systemic
... Continue Reading.Leniency in Delay Condonation of Written Statements Will Undermine CPC’s Objective
The Code of Civil Procedure, 1908 (CPC), as amended by the 2002 reforms, sought to make civil trials more efficient and time-bound. A key component of this reform was the introduction of stricter timelines for filing written statement by defendants under Order VIII Rule 1 CPC. Delhi High Court’s decision in Kewal Krishan v. Gulshan
... Continue Reading.Karta’s Power to Alienate Family Property Upheld: SC Recognises Marriage Expenses as Legal Necessity
The institution of the Hindu Undivided Family (HUF) continues to play a central role in Indian property law. The Karta, as head of the HUF, is entrusted with managing family property for the benefit of all coparceners. However, his power to alienate HUF property has always been subject to the test of legal necessity or
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