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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

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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 Against Recovery Notice and Building Permission Cancellation in Stamp Duty Deficiency Case. Subsequent Purchaser Held Liable for Penalty but Recovery Premature as Cheques Accepted by Collector.

The appeal arose from a judgment of the Madhya Pradesh High Court dismissing a writ petition filed by M/s. MSD Real Estate LLP challenging notices dat...

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Supreme Court Dismisses Appeals in Company Law Dispute Over Maintainability of Oppression and Mismanagement Petition. Nomination Under Section 72 of Companies Act, 2013 Vests Rights in Nominee, Excluding Legal Heirs from Claiming Shares for Petition Maintainability Under Sections 241 and 242.

The dispute arose from a family tussle following the death of Mr. Abhey Kumar Oswal, who held significant shares in Oswal Agro Mills Ltd. and Oswal Gr...

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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 Allows Appeal by Dependents in Motor Accident Compensation Case — High Court's Factually Erroneous Findings Set Aside. Income Tax Return Filed Before Death Must Be Considered; Future Prospects and Conventional Heads Awarded as Per Pranay Sethi.

The present civil appeal was filed by the dependents of Harish Singh Arya, who died at age 35 in a motor vehicle accident on 18.06.2007. The deceased ...