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The Bar Bulletin

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The Bar Bulletin

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The Bar Bulletin

Settlement Commission Order Finality

SC: Assessing Officer Has No Jurisdiction to Reopen Concluded Assessment Once Income Tax Settlement Commission Passes Final Settlement Order

Assistant Commissioner of Income Tax vs Omaxe Limited [Decided on September 16, 2026]
Supreme Court

Supreme Court Slams Midnight Lock-Breaking Vehicle Seizure by NBFC, Awards Rs. 10 Lakh Compensation & Refund of Sale Proceeds with 6% Interest

Hari Dutta Sharma vs State of U.P. [Decided on September 16, 2026]
Grounds And Reasons Of Arrest

Grounds of Arrest And Reasons of Arrest: A Constitutional And Statutory Distinction

Rahul Kumar Verma*
Non-Resident Income Tax Nexus

Mere Indian Payer Location Insufficient to Tax Non-Resident Income; Delhi HC Quashes ₹1,851-Crore Teva-Ranbaxy Reassessment

Teva Pharmaceuticals USA INC. vs Deputy Commissioner of Income Tax [Decided on September 16, 2026]
Board Resolution For Company Complaint

VP/Individual Director Cannot Lodge Complaint on Behalf of Company Without Board Resolution; Bombay HC Quashes 18-Year-Old Copyright FIR Against Employee

Nilesh Suryakant Jangam vs State of Maharashtra [Decided on August 21, 2026]
Punjab and Haryana High Court

Punjab & Haryana HC: Charges Under Immoral Traffic (Prevention) Act Cannot Operate Against Woman Alleged to Have Herself Participated in Consensual Paid Sex

Ajaib Singh vs State of Punjab [Decided on September 14, 2026]