The Draft Income Tax Rules, 2026, released by the Central Board of Direct Taxes (CBDT) in January 2026, mark a major step toward implementing the new Income Tax framework that will replace the six-decade-old Income Tax Act, 1961. These rules are …
In a significant development, the Kerala High Court has reiterated that criminal proceedings in rape and Protection of Children from Sexual Offences (POCSO) cases may be quashed in exceptional circumstances—particularly where the accused and the victim have subsequently married and are …
In a significant ruling, the Calcutta High Court has reaffirmed that provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act) automatically lapses after one year. The Court held that such …
In a significant ruling reinforcing a justice-oriented approach, the Telangana High Court condoned a delay of 202 days in filing an appeal before the Income Tax Appellate Tribunal (ITAT), acknowledging the severe impact of the COVID-19 pandemic on business operations. The decision, …
The Supreme Court of India is currently hearing a significant public interest litigation (PIL) that questions the constitutional validity of the Income Tax Department’s powers to conduct search and seizure operations—particularly involving digital devices—without prior notice. The petition has been …
In a significant February 2026 judgment, the Kerala High Court reaffirmed a fundamental principle of employment law — no employer can compel an employee to remain in service once a valid resignation has been submitted in accordance with contractual terms. …
In a thought-provoking keynote address on 14 February 2026, CJI Surya Kant called for a fundamental rethinking of how judicial leadership is perceived and practiced. Speaking at the 11th Commonwealth Judicial Educators’ Conference in New Delhi, the Chief Justice emphasized that the strength of …
In a significant ruling, the Gujarat High Court has held that a single instance of a husband slapping his wife, without proof of sustained harassment, does not amount to “cruelty” under Section 498A of the Indian Penal Code (IPC). The Court set …
In a significant ruling delivered in February 2026, the Delhi High Court held that a wife may be required to refund the entire amount of interim maintenance received—along with 6% interest—if allegations of adultery against her are ultimately proved during trial. The …
In a significant ruling in Bank of India v. Assistant Commissioner of Income Tax – ITA Nos. 1767 & 2048/Mum/2019, reported as [2026] 183 taxmann.com 429 (Mumbai – Trib.), the Income Tax Appellate Tribunal examined two important issues concerning the taxation of banking …
In a significant ruling delivered on February 13, 2026, the Orissa High Court quashed criminal proceedings against the parents-in-law and sister-in-law in a dowry harassment and cruelty case, reiterating that matrimonial laws cannot be misused to implicate distant relatives without specific allegations. …
On February 19, 2026, the Supreme Court of India made strong observations in a child custody dispute, condemning a father’s act of separating six-month-old twins from their mother as “cruelty of the highest order.” The Court emphasized that depriving infants …
In a significant ruling reinforcing administrative accountability, the Rajasthan High Court set aside a service tax demand that was confirmed nearly nine years after the issuance of show cause notices. The Court held that such an extraordinary delay, caused entirely by departmental …
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 ruling dated February 18, 2026, the Supreme Court of India reaffirmed that the National Company Law Tribunal (NCLT) has a strictly limited and summary role while deciding applications under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC). The judgment restores clarity …
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 …
On February 19, 2026, the Supreme Court of India delivered strong oral observations on the growing trend of pre-election “freebies,” describing them as an “appeasing policy” that may impose an unsustainable burden on taxpayers and strain public finances. A bench …