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  1. Supreme Court Sets Aside High Court Order Restoring Pre-Reference Interest Despite Contractual Bar

    News · 24 Sep 2026

    A Bench comprising Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe held that the arbitral tribunal in the dispute between North Eastern Electric Power Corporation Limited (NEEPCO) and Astra Construction Private Limited exceeded its jurisdiction by awarding ₹3.30 crore in pre-reference interest at 12% annual rate despite the contract barring such interest. The Supreme Court set aside the High Court judgment that had restored the pre-reference interest.

  2. Supreme Court Finds Minister in CEC-EC Selection Panel Fails 'Perception Test'; Justice Datta Questions Constitutional Safeguards

    News · 24 Sep 2026

    In a split verdict on September 23, 2026, Justice Dipankar Datta held that replacing the Chief Justice of India with a Union Cabinet Minister in the Prime Minister-led selection panel for Chief Election Commissioner and Election Commissioners amounts to an 'effective veto' in favour of the Union government and fails the 'perception test'. Justice Datta reaffirmed that independence in appointment and functioning of Election Commissioners is integral to free and fair elections and part of the Basic Structure of the Constitution.

  3. Supreme Court Stays Allahabad High Court's ₹5 Lakh Recovery Order Against Noida DM in NSA Detention Case

    News · 24 Sep 2026

    A Bench headed by Justice Satish Chandra Sharma stayed the Allahabad High Court's direction to recover ₹5 lakh from the salary of Gautam Buddha Nagar District Magistrate Medha Roopam for illegally detaining Delhi University student Akriti Chaudhary under the National Security Act in April 2026. The High Court had quashed the nearly five-month detention and held the District Magistrate guilty of violating her oath by invoking oppressive NSA provisions against a student activist exercising freedom of speech. The stay freezes implementation of the compensation order while the matter remains pending.

  4. Karnataka High Court Sentences Advocate to 15 Days' Imprisonment for Contempt

    News · 23 Sep 2026

    The Karnataka High Court sentenced advocate H.P. Sabjan to 15 days' simple imprisonment in a suo motu criminal contempt proceeding. A Division Bench comprising Justice D.K. Singh and Justice H. Shanthi Bhushan passed the order on September 18, 2026, after finding charges proved against him for alleging that a trial court judgment was by match fixing and making statements during a criminal appeal hearing.

  5. Karnataka High Court Directs State to Address Drinking Water Supply Without Technicalities

    News · 23 Sep 2026

    A Division Bench of the Karnataka High Court comprising Justice Anu Sivaraman and Justice T.P. Vivekananda on September 23, 2026, observed that drinking water supply cannot be made subject to technicalities and directed the State to address the issue of potable water supply to villages covered by the Madalur Interlinking Feeder Channel project in Sira Taluk, Tumakuru district.

  6. Karnataka High Court Takes Note of 1% Transgender Reservation in 3-Year LL.B. Admissions

    News · 23 Sep 2026

    The Karnataka High Court has taken on record a fresh admission notification issued by Karnataka State Law University (KSLU) on September 16, 2026, providing 1% reservation for transgender students in its three-year LL.B. programme, following a Government special order issued pursuant to the Court's earlier directions. The notification also reduced the eligibility requirement to 40% marks for admission. The matter has been listed for further hearing on September 29, 2026.

  7. Supreme Court Dismisses FAR Challenge to Great Value Realty's Noida Project

    News · 23 Sep 2026

    A bench of Justices Aravind Kumar and Vipul M. Pancholi dismissed on September 21, 2026 the special leave petition filed by Great Value Sharanam Apartment Owners Association challenging the Allahabad High Court's approval of additional floor area ratio for the Ekanam project in Noida. The court upheld the developer's entitlement while directing compliance with safety, environmental and parking regulations.

  8. Supreme Court To Decide Whether BCI Can Regulate Law Colleges

    News · 23 Sep 2026

    A three-judge bench comprising Chief Justice Kant, Justice Bagchi and Justice Mohana heard arguments on September 23, 2026 in the case of Girish Mittal v. Bar Council of India regarding the Bar Council's regulatory authority over law colleges. The bench is expected to clarify the scope of BCI's powers in overseeing legal education institutions across India.

  9. Supreme Court Directs Allahabad High Court to Examine Trial Judge Concerns Raised by Lakhimpur Kheri Case Victims

    News · 23 Sep 2026

    The Supreme Court directed the Allahabad High Court to examine doubts raised by victims regarding the trial judge in the Lakhimpur Kheri case. This intervention ensures judicial scrutiny of potential bias or competence issues in sensitive criminal proceedings. The directive reflects the apex court's commitment to maintaining trial fairness and public confidence in the criminal justice system.

  10. Supreme Court 7-Judge Bench Reserves Judgment on States' Power to Levy Surcharge and Additional Tax on Sales Tax

    News · 23 Sep 2026

    A seven-judge bench of the Supreme Court reserved its judgment on the constitutional question regarding states' authority to levy surcharge or additional tax on sales tax. This landmark bench composition indicates the complexity and significance of the issue for federal fiscal federalism. The judgment will clarify the boundaries of state taxation powers and impact revenue collection mechanisms across Indian states.

  11. Supreme Court Rules Courts Can Interfere When Tender Acceptance Patently Violates NIT Conditions

    News · 23 Sep 2026

    The Supreme Court held that courts possess the jurisdiction to intervene when tender acceptance is patently contrary to Notice Inviting Tender (NIT) conditions. This judgment reinforces judicial oversight in procurement disputes and protects bidders from arbitrary tender decisions. The ruling has significant implications for public procurement processes and contractual fairness across government and private sectors.

  12. Supreme Court Holds Failure to Produce Original Deed Not Ground to Discharge Accused in Forgery Case

    News · 23 Sep 2026

    A Supreme Court bench clarified that the mere failure of the prosecution to produce an original deed in a forgery case does not constitute sufficient grounds for discharging the accused. The ruling establishes that courts must examine the totality of evidence presented before deciding on discharge petitions. This decision impacts criminal procedure in forgery prosecutions across Indian courts.

  13. Karnataka High Court Modifies Interest Rate on ₹1.39 Crore Damages Award to Former HMT Employees

    News · 23 Sep 2026

    The Karnataka High Court modified the interest payable by HMT Limited on ₹1.39 crore in damages awarded to eight former employees-turned-entrepreneurs. The court reduced the 20% annual interest to 12% per annum for periods beyond loan repayment, while maintaining 20% interest during the active loan repayment phase. This judgment clarifies interest computation principles in damages awards involving employment disputes and financial obligations.

  14. Karnataka High Court Directs State Decision on 33-Foot Parashurama Statue Reconstruction at Karkala Theme Park

    News · 23 Sep 2026

    The Karnataka High Court directed the state government to decide on the reconstruction and reinstallation of a 33-foot Lord Parashurama statue at Parashurama Theme Park in Karkala, which was removed after being found defective. The petitioner invoked Articles 25 and 26 of the Constitution citing religious sentiment and cultural heritage concerns. The order balances contractual obligations with constitutional protections for religious and cultural preservation.

  15. Karnataka High Court Recognizes Bank as Victim in Fund Siphoning Bail Proceedings

    News · 23 Sep 2026

    Justice M Nagaprasanna held that Standard Chartered Bank qualifies as a victim entitled to participate in bail proceedings against an accused who allegedly siphoned ₹88 crore in customer funds. The court ruled that financial injury from misappropriation constitutes victimhood under criminal law principles. This decision expands victim rights in white-collar crime cases and strengthens banks' standing in fraud-related prosecutions.

  16. Karnataka High Court Mandates Admission and Marking of Undisputed Documents Under Section 330(3) BNSS for Expedited Trials

    News · 23 Sep 2026

    The Karnataka High Court issued a directive requiring trial courts to admit and mark undisputed documents under Section 330(3) of the Bharatiya Nyaya Sanhita to ensure speedy trial proceedings. The ruling addresses procedural delays caused by disputes over documentary evidence. This judgment impacts criminal trial efficiency across Karnataka and reinforces the need for streamlined evidentiary processes in the justice system.

  17. Supreme Court Sets Aside IBC Appeal Dismissal Caused by NCLAT E-Filing System Glitch

    News · 23 Sep 2026

    The Supreme Court set aside an order dismissing an insolvency appeal as time-barred after finding that a one-day delay was caused by a technical glitch in the NCLAT e-filing system. The court recognized that system failures beyond the litigant's control should not result in dismissal of substantive appeals and restored the appeal for proper hearing on merits.

  18. Supreme Court Clarifies Conscientious Objectors Cannot Face Penal Action for Refusing Vande Mataram

    News · 23 Sep 2026

    A bench of CJI Surya Kant, Justice Bagchi and Justice Mohana heard a PIL by T M Krishna v. Union of India challenging directions requiring the official six-stanza version of Vande Mataram at official functions. The court observed that while a democratically elected government may set the National Song's scope and length, it cannot violate individual and collective religious freedoms or impose penal consequences on conscientious objectors who refuse to sing the stanzas. The court sought the Centre's response with next hearing on October 12, 2026.

  19. Supreme Court Rejects Constitutional Challenge to 2018 SC/ST Act Amendments

    News · 23 Sep 2026

    A bench comprising CJI Kant, Justice Bagchi and Justice Mohana rejected a plea challenging the constitutional validity of the 2018 amendments to the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989. The court upheld the removal of preliminary inquiry and prior approval requirements while clarifying that the bar on anticipatory bail under Sections 18 and 18A does not apply where the complaint lacks prima facie case elements. The court recognized constitutional courts' power to intervene in exceptional cases to prevent process abuse.

  20. Supreme Court Flags Massive Price Markup in Cancer Medicines; Questions Affordability Gap

    News · 23 Sep 2026

    A bench of Justice Vikram Nath and Justice Sandeep Mehta heard a petition in Kishan Chand Jain v. Union of India regarding price controls on life-saving medicines. The court expressed grave concern over a cancer drug being sold to retailers at ₹2,700 but marked at MRP of ₹27,000, characterizing such pricing as "broad daylight dacoity." The bench questioned the adequacy of Jan Aushadhi Kendras and sought solutions for patients needing medicines unavailable through the scheme. Hearing adjourned to September 29, 2026.

  21. Karnataka High Court Defers PIL Challenging Two-Stanza Vande Mataram Order

    News · 22 Sep 2026

    A Division Bench of Justice Anu Sivaraman and Justice T P Vivekananda deferred hearing in a PIL filed by advocate Girish Bharadwaj challenging the State government's September 8 notification limiting Vande Mataram rendition to two stanzas at official events. The petition contends the order undermines Parliament's intent under the Prevention of Insults to National Honour (Amendment) Act, 2026, which granted Vande Mataram national song status. The High Court listed the matter after three weeks, noting a related petition before the Supreme Court is expected to be taken up within two weeks.

  22. Supreme Court Upholds Repudiation of ₹2.4 Crore Fire Insurance Claim Over Suspicious Circumstances

    News · 22 Sep 2026

    The Supreme Court allowed New India Assurance Company's appeal, upholding the insurer's repudiation of a ₹2.4 crore fire insurance claim filed by Hemkund Duplex and Board Pvt Ltd. The court found the fire did not appear accidental and upheld the findings of two surveyors' reports that the insured delayed notifying the fire station. The judgment emphasises insurers' rights to reject claims based on material misrepresentation or suspicious circumstances.

  23. Supreme Court Directs Private Universities to Disclose Five Years of Financial Records

    News · 22 Sep 2026

    A bench of Justices Ahsanuddin Amanullah and NV Anjaria directed all private universities across India to disclose audited accounts, fee structures, fund utilisation, investments and government benefits for the past five years. The court emphasised that private universities cannot function as profit-making institutions and their financial resources must remain connected to educational objectives. The Union, States and UTs must obtain this information and file affidavits by November 19, 2026.

  24. Supreme Court Hears PIL Challenging Mandatory Vande Mataram Singing Directions

    News · 22 Sep 2026

    A bench led by CJI Surya Kant heard a petition by T M Krishna challenging the Home Ministry's mandate requiring the six-stanza version of Vande Mataram to be sung or played at official functions. The petitioner contends that statutory protection for the National Song and compulsory singing violate constitutional freedoms. The court has sought the Centre's response and listed the matter for October 12, 2026, indicating potential examination of the constitutionality of the directive.

  25. Karnataka High Court Holds Personal Loans Cannot Be Classified as MSME Borrowings Merely Due to MSME Link

    News · 22 Sep 2026

    The Karnataka High Court clarified that personal loans cannot be treated as MSME borrowings solely because of a connection to MSME entities. This ruling impacts debt recovery proceedings and the classification of borrowing types under MSME-specific legal frameworks, affecting how creditors pursue recovery and how debtors' rights are protected under specialized MSME legislation.

  26. Karnataka High Court Sets Aside ₹91 Lakh GST Demand Against King Enterprise for Ex Parte Proceedings

    News · 22 Sep 2026

    Justice T.M. Nadaf set aside a GST tax and penalty demand of ₹91,00,384 against King Enterprise, finding that proceedings were completed without affording the business effective opportunity to present its case. The court remanded the matter to the tax authority for fresh consideration, reinforcing procedural safeguards in tax assessments and the necessity of fair hearing principles in revenue proceedings.

  27. Karnataka High Court Upholds Cross-Subsidy Surcharge on Bagasse-Based Cogeneration Plants

    News · 22 Sep 2026

    Justice M. Nagaprasanna dismissed petitions by Ugar Sugar Works Limited, Hiranyakeshi Sahakari Sakkare Karkhane Niyamit, and Godavari Biorefineries Limited challenging cross-subsidy surcharge demands. The court held that exempting solar power projects while imposing the levy on bagasse-based cogeneration plants does not constitute discriminatory treatment. The ruling clarifies regulatory treatment of renewable energy sources under electricity supply frameworks.

  28. Supreme Court Issues Notice on Plea Against NCLAT Ruling on Suspended IPs in Other CIRPs

    News · 22 Sep 2026

    The Supreme Court issued notice on a petition challenging an NCLAT decision regarding whether suspended Insolvency Professionals can act in other Corporate Insolvency Resolution Processes, raising questions about professional conduct standards and the scope of NCLAT's regulatory authority over IPs.

  29. Supreme Court Refers Trademark Case to Larger Bench: Can State Notifications Empower Civil Judges?

    News · 22 Sep 2026

    The Supreme Court referred a question to a larger bench examining whether state notifications can authorize civil judges to decide trademark cases, raising issues about the constitutional distribution of jurisdiction between civil courts and specialized intellectual property forums under the Trade Marks Act.

  30. Supreme Court Issues Notice on Plea Against NCLAT Ruling on NCLT Power to Order EGM

    News · 22 Sep 2026

    The Supreme Court issued notice on a plea challenging an NCLAT ruling concerning the National Company Law Tribunal's authority to order an Extraordinary General Meeting. The petition raises questions about the scope of NCLT powers under the Companies Act and the appellate jurisdiction of NCLAT in corporate governance matters.

  31. Supreme Court Mandates Written Grounds of Arrest in All Cases Including UAPA and PMLA

    News · 22 Sep 2026

    A bench of Justices Ujjal Bhuyan and Atul S Chandurkar held that fundamental rights under the Constitution cannot be restricted even for grave offences or anti-social activities. The Court ruled that Article 22 protections require probe agencies to provide written grounds of arrest in language understandable to the accused in all cases, including those under special laws such as PMLA and UAPA, emphasizing that personal liberty cannot be invaded except in accordance with constitutionally established procedure.

  32. Supreme Court Clarifies Section 69 BNS: Promise to Marry Must Show Fraudulent Intent from Outset

    News · 22 Sep 2026

    In Kunal Rameshbhai Kalyani v. State of Gujarat, 2026 news reports SC 1818, a Division Bench distinguished between a promise to marry made with fraudulent intention from the beginning versus a genuine promise subsequently unfulfilled due to later circumstances. The Court held that mere subsequent failure or refusal to marry does not attract Section 69 BNS; there must be material evidence that the promise was made without any intention of fulfilling it at the time of making the promise. The FIR was quashed as the allegations disclosed only a consensual relationship.

  33. Centre Argues Same-Sex Spouse Tax Benefits Would Indirectly Recognize Same-Sex Marriage; Karnataka High Court Hearing Underway

    News · 22 Sep 2026

    Before Justice B.M. Shyam Prasad of the Karnataka High Court, the Centre's Solicitor General Tushar Mehta argued on September 21, 2026, that interpreting 'spouse' in Income Tax Act provisions to include same-sex partners would indirectly recognize same-sex matrimonial relationships not recognized under Indian law. The case (WP 28761 of 2025, Anurag Kalia v. Union of India) concerns tax benefit entitlements for same-sex couples and raises constitutional questions about statutory interpretation and marriage recognition.

  34. Karnataka High Court Quashes Criminal Proceedings Against Man in 2022 Parappana Agrahara Prison Drug Smuggling Case

    News · 22 Sep 2026

    The Karnataka High Court scrapped criminal proceedings against a 36-year-old man accused in the 2022 Parappana Agrahara prison drug smuggling case. The court's decision to quash the proceedings reflects judicial scrutiny of the evidence and charges in the case, resulting in termination of criminal liability for the accused in this prison-related drug trafficking investigation.

  35. Karnataka High Court Sets Aside ₹13.08 Crore Arbitral Award in L&T Bengaluru Metro Contract Dispute

    News · 22 Sep 2026

    The Karnataka High Court set aside portions of an arbitral award (approximately ₹13.08 crore) in a ₹303.29 crore Bengaluru Metro construction contract dispute between Larsen & Toubro Limited and Bangalore Metro Rail Corporation Limited. The court found shortcomings in the tribunal's treatment of claims relating to reduced parapet quantities, revised rates for delayed pier locations, and unpaid reinforcement quantities, and set aside the tribunal's finding on L&T's entitlement to time-related costs.

  36. Karnataka High Court Upholds Stipendiary Nurses' Entitlement to Regular Wages and Service Continuity

    News · 22 Sep 2026

    The Karnataka High Court upheld an order directing an autonomous medical institute to pay stipendiary nurses at par with regular employees and prohibit discontinuation of their services until regular recruitment of staff nurses is completed. The judgment recognizes that stipendiary nurses performing full-time duties of staff nurses over extended periods are entitled to regular wages under the 2019 Government Order.

  37. Supreme Court Orders Fresh Investigation into 2012 Dharmasthala Rape-Murder; Karnataka Police to Constitute Tech-Savvy SIT

    News · 22 Sep 2026

    The Supreme Court on September 21, 2026, ordered a fresh investigation into the 2012 rape and murder of a 17-year-old near Dharmasthala, Karnataka, expressing shock at the botched initial probe. The court directed the State to constitute a Special Investigation Team without officers from the previous investigation and complete the probe within three months. The lone accused, Santosh Rao, was acquitted by a CBI court in June 2023; the victim's mother pursued the case after the original petitioner's death.

  38. Supreme Court Directs FSSAI to Mandate Front-of-Pack Food Labelling; Sets Timeline for Implementation

    News · 22 Sep 2026

    The Supreme Court questioned the Food Safety and Standards Authority of India on September 10, 2026, regarding delays in making front-of-pack labelling mandatory for packaged products high in salt, sugar and fat. The Bench directed FSSAI and the Union government to specify reasonable timelines for implementing Phase I and Phase II of the labelling regime and to incorporate nutritional literacy guidance in school curricula, with the matter to be heard again on September 28, 2026.

  39. Supreme Court Notes 105 Instances of Unauthorised Currency Removal in Ram Temple Donations Case; Chargesheet Expected by September 25

    News · 22 Sep 2026

    Chief Justice Surya Kant's Bench reviewed a status report from Uttar Pradesh's Special Investigation Team identifying 105 CCTV-captured instances of unauthorised currency removal from Ram Temple donations. The Solicitor General confirmed the probe is substantially concluded with a chargesheet to be filed before the Additional Sessions Judge on or before September 25, 2026, with the role of every person allegedly involved assessed.

  40. Supreme Court Issues Notice on Pranit More's Plea to Club Multiple FIRs in Biryani Controversy Case

    News · 22 Sep 2026

    A Bench comprising Chief Justice of India Surya Kant, Justice Joymalya Bagchi and Justice V. Mohana in W.P. (Crl.) No. 367 of 2026 issued notice seeking responses on Pranit More's petition to consolidate proceedings. The Court's order at this stage is limited to seeking responses; no final decision was made on clubbing the FIRs, with the case relating to the ₹370 biryani pricing controversy.

  41. Supreme Court Directs RBI to Ensure Genuine Compliance with Loan Recovery Guidelines by NBFCs and Banks

    News · 22 Sep 2026

    The Supreme Court allowed an appeal by a borrower whose commercial vehicle was unlawfully repossessed by a financial company following loan defaults. The Bench directed the Reserve Bank of India to take effective steps ensuring that non-banking financial companies and scheduled commercial banks actually comply with recovery guidelines, master circulars and clarifications that have 'existed only on paper' without implementation.

  42. Karnataka High Court Quashes Revision Proceedings Over ESOP Tax Treatment After ₹27.13 Cr. Refund

    News · 21 Sep 2026

    On 18 September 2026, the Karnataka High Court set aside revision proceedings initiated against taxpayer Mukesh Bansal following his revised income tax return and a substantial refund of ₹27.13 crore. The bench held that an intimation under Section 143(1) without adjustments cannot be revised under Section 263 of the Income Tax Act. This ruling provides clarity on the interplay between revised returns and the tax authority's revision powers.

  43. Supreme Court Dismisses PIL on Animal Enclosure Suicides; Finds Existing Authorities Adequate

    News · 21 Sep 2026

    A Bench of Justices Vikram Nath, Sandeep Mehta and AG Masih dismissed a PIL filed by Red Lynx Confederation v. Union of India on September 21, 2026 concerning people entering animal enclosures at zoos and alleged consequences for zoo animals. The Court found that the Union government adequately questioned the basis and implementation of the relief sought, and that existing statutory safeguards and authorities were already in place to address the concerns raised.

  44. Supreme Court Upholds 2016 Bio-Medical Waste Guidelines as Mandatory and Enforceable; Restores Environmental Clearances

    News · 21 Sep 2026

    A Bench of Justices J B Pardiwala and Manoj Misra held on September 7, 2026 that the Revised Guidelines for Common Bio-Medical Waste Treatment and Disposal Facilities, 2016 are mandatory and constitute enforceable standards. The Court set aside the National Green Tribunal's order and restored Environmental Clearance and Consent to Establish granted to M/s Punahchakran Private Limited for its common bio-medical waste treatment facility at Babrala, Sambhal, Uttar Pradesh, finding that the statutory conditions were fulfilled and the administrative decision was not vitiated by consideration of an irrelevant factor.

  45. Supreme Court Mandates Magistrate Approval for Re-Arrest After First Arrest Quashed for Violation of Article 22(1)

    News · 21 Sep 2026

    A Bench headed by Justice Ujjal Bhuyan held on September 21, 2026 that police must obtain specific sanction from the Judicial Magistrate before attempting a second arrest of a person whose earlier arrest was declared illegal for violating constitutional rights under Article 22(1). The judgment establishes stringent judicial oversight to prevent police arbitrariness and mandates that police apply before the Magistrate with recorded reasons for seeking fresh arrest. Disciplinary action may also be initiated against the officer who attempted the first illegal arrest, and these protections apply across all statutes.

  46. Karnataka High Court Rule on Police Interference in Civil Disputes Draws Judicial Scrutiny

    News · 21 Sep 2026

    Justice C.M Poonacha of Karnataka High Court expressed concern about excessive police involvement in civil matters, noting that 10-15 General Miscellaneous Police cases listed daily indicates systemic interference. The court's observation highlights the need for clearer demarcation between civil and criminal jurisdiction, signaling potential guidelines to regulate police intervention in non-criminal disputes and protect citizens' civil rights.

  47. Supreme Court Keeps UGC Equity Regulations 2026 in Abeyance; Directs Comprehensive Counter Affidavit

    News · 21 Sep 2026

    The Supreme Court has kept the UGC (Promotion of Equity in Higher Education Institutions) Regulations 2026 in abeyance while directing the UGC to file a comprehensive counter affidavit. The 2012 framework continues to operate under a January 2026 Supreme Court order, as protests against the new regulations persist, with the Centre indicating the 2026 regulations are under reconsideration.

  48. Supreme Court Shifts Burden of Proof in Armed Forces Disability Pension Claims; Department Must Disprove Service Link

    News · 21 Sep 2026

    The Supreme Court ruled on September 15, 2026, that in armed forces disability pension claims, the burden lies on the department to disprove the service connection between injury and military service, unless the claim is filed after 15 years. This decision significantly favors veterans by easing the evidentiary threshold required to establish eligibility for disability benefits.

  49. Supreme Court Holds Export Quota Premium Cannot Be Treated as Statutory Export Incentive Under Section 80HHC

    News · 21 Sep 2026

    A Bench of Justice S.V.N. Bhatti and Justice N.V. Anjaria clarified that premium earned from the sale of export quotas cannot be equated with statutory export incentives under Section 80HHC of the Income Tax Act. The Court also held that CBDT circulars are not binding on courts in tax matters, reinforcing judicial independence in interpreting tax statutes and limiting executive administrative guidance.

  50. Karnataka High Court Partnership Dispute: High Court Sets Aside Trial Court's Receiver Appointment Order

    News · 21 Sep 2026

    The High Court of Karnataka allowed a commercial appeal under Section 13(1A) of the Commercial Courts Act, 2015, setting aside the trial court's order appointing a receiver for partnership firm M/s Sea Line Trading. The appellate bench held that the trial court failed to adequately consider the balance of convenience before appointing the receiver. This decision reinforces the requirement for courts to conduct thorough analysis of competing interests before taking drastic remedial measures in partnership disputes.