A curated index of recent case law analysis published on Finoscape, covering rulings from the Supreme Court, High Courts, and appellate authorities across Income Tax, GST, and Companies Act matters.
Recent Case Law Coverage
- Supreme Court Sets Aside NCLT Order Over AI-Hallucinated Case Citations — the Supreme Court set aside an NCLT order relying on non-existent AI-generated citations and directed the Bar Council of India to frame norms for AI use in legal drafting.
- Income Tax Case Law Roundup: The 7-Day SCN Rule and the Section 271C TDS Penalty Distinction — two rulings reshaping the mandatory SCN window under faceless assessment and the non-deduction vs. delayed-deposit distinction under Section 271C.
- Alstom Transport: Why Partial ITC-02 Transfer on Amalgamation Fails — Supreme Court to Rule — the Gujarat High Court’s ruling on ITC-02 bifurcation on amalgamation, now before the Supreme Court.
This index is updated as new case law commentary is published. For category-wise browsing, see Income Tax, GST Updates, and Companies Act. Always verify citations against the original judgment before relying on them professionally.