In a surprising decision which is on appeal, the High Court held that the President’s decision to assent to and assign the National Health Insurance Bill is reviewable because all executive decisions are reviewable under the principle of legality or the law relating to the review of administrative decisions. The court invoked section 173 of the Constitution which gives the Constitutional Court, the Supreme Court of Appeal and the High Court of South Africa inherent power to “protect and regulate their … Read the rest
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The Petitions of the Week column highlights a selection of cert petitions recently filed in the Supreme Court. A list of all petitions we’re watching is available here.
The vast majority of criminal cases – 98% of those in federal court, and 95% of those in state court – are resolved through plea bargains. As a condition for pursuing a lesser conviction or shorter sentence, prosecutors may also require someone who pleads guilty to a crime to sign … Read the rest
The ITAT recently dismissed an appeal and slammed Cognizant India Private Limited (“Cognizant India”) for what it perceived as using a colorable device to evade taxes during its INR 190 billion share buyback exercise.
Cognizant (Mauritius) Limited (“Cognizant Mauritius”) and Cognizant Technology Solutions Corporations USA (“Cognizant USA”) held around 76% and 22% stake in Cognizant India respectively. The remaining 2% minor shareholding was also held by USA based entities.
In the year 2016, Cognizant … Read the rest