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The Bar Bulletin

Section 44B Cruise Taxation

Round-Trip Voyages Qualify as ‘Carriage of Passengers’; Supreme Court Upholds Presumptive Taxation for Foreign Cruise Operator

The Director of Income Tax vs Star Cruises [Decided on July 30, 2026]
Justice Sanjay Karol

SC Orders Four-Tier Motor Insurance Regime, ANPR-Based E-Challans for Uninsured Vehicles

National Insurance Company vs Thungala Dhana Laxmi [Decided on August 04, 2026]
Justice Sanjay Kumar

Land Described As ‘Shamilat Deh’ In Revenue Records Vests Automatically In Panchayat Without Any Proof Of Common Use; SC Rejects Private Claims of Builder-Colonisers

Suraj Bhan vs Ashvarya Estate [Decided on August 03, 2026]
Justice Ravindra V. Ghuge

Bombay HC Directs All ITAT Benches to Strictly Comply with 90-Day Judgment Deadline, Pulls Up Tribunal for Repeated Release Without Pronouncement

Rajesh R. Hemrajani vs Income Tax Appellate Tribunal [Decided on July 31, 2026]
GNCTD DNB counselling delay

Delhi HC Seeks GNCTD’s Response on Delay in Counselling for In-Service DNB Seats

The Delhi High Court has issued notice on a writ petition filed by a group of doctors serving in Delhi...
LIBOR transfer pricing benchmark

HCL Gets ITAT Relief; Foreign Currency Loans Must Be Benchmarked to LIBOR, Not PLR

HCL Technologies vs Deputy CIT [Decided on July 30, 2026]