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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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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 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 Allows Appeal of Muslim Divorced Woman in Maintenance Case — Family Court Has Jurisdiction Under Muslim Women (Protection of Rights on Divorce) Act, 1986. High Court erred in holding that Family Court lacks jurisdiction to entertain application under Section 3 of the Act.

The appeal arose from a judgment of the Rajasthan High Court which set aside an order of the Family Court granting maintenance to a Muslim divorced wo...

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Supreme Court Monitors Relief for Migrant Labourers During COVID-19 Lockdown — Directions Issued for Identification, Registration, and Transportation. Constitutional Duty of State to Protect Migrant Workers Under Article 21 Upheld.

The Supreme Court of India, exercising its suo motu writ jurisdiction, took cognizance of the problems and miseries faced by migrant labourers during ...