Karan Dinesh Singh Rawat is Partner @ Dinesh Singh Law Associates Practices Corporate Law and Legal Strategy Corporate Law and writes reviews on Judgments passed by Supreme Court of India in public interest.
Authority for Advance Rulings (Income Tax) v. Tiger Global International Holdings — In a landmark ruling, the Supreme Court has clarified that India cannot deny treaty benefits to pre-2017 Mauritius investments by invoking tax-avoidance allegations or GAAR through indirect reasoning. Instead, the Court reaffirmed the sanctity of the India–Mauritius tax treaty, upheld the binding value of Tax Residency Certificates (TRCs), and placed firm limits on administrative overreach in international taxation.
READ MOREThe Supreme Court’s January 2026 ruling in Jan De Nul Dredging India Pvt. Ltd. v. Tuticorin Port Trust delivers a firm message to Indian courts: appellate review under Section 37 of the Arbitration Act cannot become a disguised merits appeal. By restoring an arbitral award on idle-time compensation, the Court has reinforced arbitral finality, limited judicial intervention, and strengthened commercial certainty in infrastructure arbitration—a theme resonant with past ABC Live analysis on arbitration predictability and tariff dispute
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In Kishorilal (D) through LRs v. Gopal, the Supreme Court reaffirmed that abatement under the CPC must not be applied mechanically, especially in specific performance disputes involving lis pendens transfers, clerical errors, and long-pending civil appeals.
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India’s National Sports Governance Act, 2025 marks a decisive shift in how sport is regulated in the country. For the first time, sports bodies operate under a binding legal framework governing recognition, elections, dispute resolution, and ethics. While the law promises transparency and athlete protection, it also expands State control over voluntary associations. This ABC Live analysis examines whether the Act strikes the right balance between reform and autonomy, and whether its tribunal-centric design strengthens governance or risks limiting access to justice.
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