Bar Council Elections
Case BriefsSupreme Court

The Court in Meena A Jagtap v. Bar Council of India, 2025 SCC OnLine SC 2749, directed that 30% posts of Executive Members along with that of ‘Treasurer’ of Gujarat High Court Bar Associations as well as all the District Bar Associations shall be exclusively earmarked/reserved for women advocates.

Wait-listed candidate has no vested right
Case BriefsSupreme Court

“The judiciary would do well to remain circumspect of these practical realities, and interpret service rules in a manner that furthers the very object of a selection process, that is, the selection of the most suitable candidates from suitable candidates for appointment in a timely manner.”

taxability of share substitution in amalgamation
Case BriefsSupreme Court

Business profits must be concrete and commercially realisable, not mere paper adjustments. In amalgamation, substitution of shares that yield realisable assets of definite value constitutes taxable income under Section 28 of Income Tax Act, 1961, guided by the doctrine of real income to tax genuine gains while avoiding illusory ones.

impeachment proceeding against High Court Judge
Case BriefsSupreme Court

“Constitutional safeguards for Judges cannot come at the cost of paralysing the removal process itself. The first proviso must, therefore, be construed to balance prescribed protection with the effective functioning of the mechanism for removal of a Judge from office triggered by the peoples’ representatives, and not to frustrate it altogether.”

Tiger Global Flipkart Share Sale
Case BriefsSupreme Court

“Tax extractions by Sovereign states across the globe is broadly in the nature of an income tax called as the direct tax which includes international taxation and corporate taxation and the indirect tax which is a tax on goods and services which is termed as GST in India and VAT by the European Union and a resale tax in USA.”

Customs Duty on Electricity
Case BriefsSupreme Court

“The discipline of precedent is not a matter of personal predilection; it is an institutional necessity. Stare decisis et non quieta movere… is a working rule which secures stability, predictability and respect for judicial outcomes. The law cannot change with the change of the Bench.”