Supreme Court

Canadian formerly held at Guantanamo seeks to erase terrorism conviction

Canadian formerly held at Guantanamo seeks to erase terrorism conviction

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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

Civil Law

Cognizant’s High Court approved scheme of arrangement was held to be a colorable device by Chennai ITAT

Cognizant’s High Court approved scheme of arrangement was held to be a colorable device by Chennai ITAT

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