In a significant judgment aimed at strengthening transparency in criminal proceedings, the Supreme Court of India in Zeba Khan v. State of U.P. & Ors. (2026 INSC 144) set aside a bail order granted by the Allahabad High Court and introduced a mandatory disclosure framework for …
In a significant judgment delivered on February 20, 2026, the Rajasthan High Court ruled that a wife cannot seek her husband’s salary details under the Right to Information (RTI) Act, holding that such information constitutes “personal information” and is exempt …
In a significant procedural development, the Supreme Court of India on February 10, 2026, agreed to hear in open court the review petitions challenging the mandatory three-year litigation practice requirement for entry into judicial service. The Bench led by Chief Justice of …
In a significant ruling delivered in February 2026, the Jharkhand High Court held that a spouse’s remarriage during the subsistence of a legally valid marriage amounts to mental cruelty. Setting aside a Family Court order, the High Court granted divorce to a …
In a progressive and constitutionally significant ruling delivered on February 2, 2026, the Bombay High Court (Aurangabad Bench) held that a child raised solely by a single mother cannot be compelled to use the father’s name, surname, or caste in …
In a significant judgment dated February 17, 2026, the Delhi High Court upheld the discharge of a Delhi Police constable accused in a rape case, reiterating that a long-term consensual relationship between adults cannot be criminalised merely because a promise of marriage was later …
The Supreme Court has delivered an important clarification on the scope of judicial review in appeals challenging the grant of bail. In its recent ruling, the Court held that post-bail conduct of an accused cannot be treated as a valid factor …
The Draft Income Tax Rules 2026 have introduced major proposals aimed at revising PAN quoting requirements, enhancing reporting norms for crypto transactions, and updating several tax-related provisions. These rules are expected to modernise compliance and align with the upcoming Income Tax Act, 2025, which will …
The Union Budget 2026 has introduced a major reform in the way Minimum Alternate Tax (MAT) is treated under India’s corporate taxation framework. In a move aimed at simplifying compliance and ensuring greater tax certainty, the government has proposed to convert MAT into a final, …
In a major boost to trade facilitation and ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has proposed extending the deferred payment of import duty facility to compliant importers starting 1 March 2026. The extension has …
The Union Budget 2026 introduced a notable change for participants in India’s stock derivatives market by increasing the Securities Transaction Tax (STT) on Futures and Options (F&O) trades. At first glance, the revision may look like a marginal tweak in …
The Finance Bill, 2026 marks a decisive shift in India’s income-tax compliance framework. One of the most significant reforms proposed is the replacement of discretionary penalties with fixed, mandatory fees for certain procedural defaults under the Income-tax Act, 2025, effective from 1 April 2026 (Assessment Year …
The Union Budget 2026, presented by Finance Minister Nirmala Sitharaman, brings significant structural and compliance-oriented changes to the income tax framework while keeping tax rates unchanged. Despite widespread expectations of relief through revised income tax slabs, the government chose to …
The Union Budget 2026–27, presented on 1 February 2026 by the Finance Minister, places a clear emphasis on tax certainty, simplification of laws, and ease of compliance, rather than major rate changes. Both direct and indirect tax proposals aim to reduce …
In matrimonial disputes, particularly in maintenance proceedings, one recurring issue is suppression or under-disclosure of income by the husband. To address this systemic problem, the Supreme Court of India, in the landmark judgment of Rajnesh v. Neha (2020) 14 SCC 150, introduced a mandatory …
Under GST law, Input Tax Credit (ITC) is a statutory benefit, not an absolute right. Fake ITC arises when credit is: Availed without actual supply of goods or services, or Availed based on invoices issued by fake / non-existent suppliers, or Availed with intent to evade …
The Supreme Court of India is set to hear a writ petition seeking the exclusion of the “creamy layer” from the benefits of reservation granted to Scheduled Castes (SCs) and Scheduled Tribes (STs). The plea raises significant constitutional questions on the scope …
The Delhi High Court has reaffirmed the sanctity of advocate–client privilege by holding that a court cannot compel a lawyer to disclose the source of documents filed on a client’s instructions. Emphasising the protection under Section 126 of the Indian Evidence Act, 1872, …
The Ministry of Finance has invited suggestions and ideas from citizens for the preparation of the Union Budget 2026-27, reinforcing the government’s commitment to participatory and inclusive policymaking. Citizens, professionals, industry stakeholders, and organisations can contribute their views on key economic …
In a fresh compliance push, the Income Tax Department has intensified its crackdown on undisclosed foreign assets by roping in multinational companies (MNCs) operating in India. As part of its data-driven “nudge” strategy, the department has asked MNCs to alert …