Corporate Law

Service Tax - Reimbursable expenses incurred by service provider - Inclusion of such expenses in taxable value not sustainable.
As a result of these findings, the penalties and interest previously imposed were quashed, and the appeals filed by M/s....

Cenvat Credit cannot be denied without the invocation of suppression, misstatement, or fraud.
This decision reinforces the interpretation of settlement provisions under the Finance Act, 1994, and clarifies the cond...

Service tax cannot be levied on miscellaneous income
The judgment is expected to have a broader impact on similar disputes concerning service tax applicability on miscellane...

Expenses incurred for services provided and consumed outside India are not taxable under Reverse Charge Mechanism
This ruling provides a precedent for companies with overseas branches, reinforcing the principle that service tax is a d...

Insurance : Theft during transit : Insurer not liable where insured's employee left the insured property unattended
In light of these findings, the NCDRC set aside the State Commission's order, ruling in favor of the insurance company a...

Liquidator’s Fee, how calculated
The NCLAT's ruling is expected to provide guidance to liquidators and stakeholders involved in insolvency proceedings, e...

Google : Unilateral termination of developer account by Google without reasons - No Abuse of Dominant Position
The Commission noted that Google's explanation for its actions and policies appeared reasonable, and the appeals process...

Competition Commission Dismisses Allegations Against BSNL for Abuse of Dominant Position
Ultimately, the commission found no prima facie case of contravention of Section 4 of the Competition Act, 2002. Consequ...

NCLAT Upholds Rejection of Insolvency Application Against Concast Morena Road Projects on Limitation Grounds
The appellant's legal team, led by Mr. Rajesh Kumar Gautam, expressed disappointment over the dismissal but acknowledged...

CCI Dismisses Abuse of Dominance Allegations Against Google in Developer Account Termination Case
The decision underscores the complexities involved in balancing platform policies with competition law, especially in di...

NCLAT Declares Kolkata Municipal Corporation as Secured Creditor in Talwalkars Liquidation Case
This ruling has significant implications for statutory bodies collecting dues, reinforcing their ability to claim secure...

No interfere in corporate insolvency proceedings under Article 227
The judgment aligns with previous decisions of the Supreme Court, affirming that adherence to legal protocols and proced...