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While negotiating cross-border transactions, quite often the parties involved are not in agreement with respect to taxability of the transaction and applicability of withholding tax obligations.

The Taxpayer reiterated the fact that it never had an expectation to earn interest income from its subsidiary but to benefit itself.

In Ritu Butalia v. State, 2026:DHC:2057, the Delhi High Court held that an accused is entitled to inspect original foreign documents relied upon by the prosecution where such inspection is necessary for effective cross-examination and to challenge the admissibility of those documents.

This is in furtherance to our Ergo Updates dated 23 July 2018 and 28 August 2018, on monetary limits for filing of appeal by the Income-tax department (Department).

By way of a recent decision, the Supreme Court of India (‘SC') has dismissed the appeals filed by Hyatt International Southwest Asia Ltd (‘Appellant'), challenging the findings of the Delhi High Court's (‘Delhi HC')...

The Hon'ble Supreme Court (SC) delivered a common judgement in a batch of five appeals concerning the tax treatment of payment of non-compete fees in Sharp Business Systems v CIT, 2025 SCC OnLine SC 2892.

In a landmark decision, the Gujarat High Court vide its order dated 23 January 2020, in Mohit Minerals Private Limited v Union of India and Another [Special Civil Application No 726 of 2018] and other connected petitions, ...

A UK Commercial Court allowed an application for summary judgment filed by an engine lessor against SpiceJet.

In the recent decision of Annapurna B. Uppin & Ors. v. Malsiddappa & Anr.the Supreme Court of India ("Supreme Court") held that investments such as those by which the complainant derives...

The Madras High Court on May 30, 2020 vide its order in the case of K. Muthu Kumar Nayakar v. The Ministry of Health and Family Welfare and ors.

The case provides guidance on a party's obligation to plead and prove actual loss even in a scenario where the contract stipulates grant of liquidated damages.

The Delhi High Court in the case of M/S. Hindustan Infrastructure Construction Corporation Limited & Anr. V. M/s. R.S. Wood International, ruled that when the suit was purely based on the liability created under ...

In a recent judgment delivered by the Supreme Court of India ("Court") in Laxmi Pat Surana vs. Union Bank of India & Anr., the Court has held that the principal borrower need not be a...

The Division Bench of the Hon'ble High Court of Bombay in a judgment titled "Ramesh vs State of Maharasthra & Anr.", bearing Criminal Application No. 2810 of 2021, while quashing an F.I.R. bearing No. 401/2021...

The Supreme Court of India (the "Supreme Court") passed two interim orders in October 2024, both of which ruled in favour of journalists...

The Supreme Court Judgment dated 20.01.2022, in the matter of Arunachala Gounder has whipped up a lot of interest and intrigue – more so among the general population than the legal community.

The plaintiffs highlighted that Galpha Labs has sold the impugned goods bearing the mark CLODID worth Rs 2.92 crores.