Access significant and up-to-date high court judgments for legal insights and precedent. Stay informed about the latest legal decisions and their impact on various areas of law.
Corporate Law : Bombay HC held that a 21-year-old woman cannot be compelled to return home or marry against her wishes, treating residence, marria...
Corporate Law : The Madhya Pradesh High Court held that judicial officers cannot be intimidated for delivering judgments since every judicial orde...
Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...
Corporate Law : The Bombay High Court held that merely organising protests or morchas against government decisions cannot justify externment. It r...
Corporate Law : The Delhi High Court held that an unnatural death in police custody attracts constitutional liability under Article 21, even if ca...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Income Tax : Gujarat HC has directed CBDT to ensure that there is a mandatory one-month gap between date for furnishing tax audit reports (unde...
Income Tax : Rajasthan High Court granted a one-month extension for filing TARs under Section 44AB for AY 2025-26, citing delayed audit utility...
Income Tax : The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new I...
Income Tax : Bombay HC quashed Section 148 notices, holding that search-based material required proceedings under Sections 153A/153C, not Secti...
Income Tax : Karnataka HC held Section 147 reopening invalid where seized material from a third-party search required proceedings under Section...
Income Tax : Gujarat HC quashed reassessment and penalty orders issued against a deceased person, holding proceedings concluded against a dead ...
Corporate Law : Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles a...
Income Tax : Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could...
Income Tax : The Court held that membership cannot be granted where the underlying flats do not exist and are merely refuge areas. It ruled tha...
Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...
Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...
Court refused to entertain the PIL but granted the aggrieved parties liberty to raise the issue of interpreting Section 66 of the PMLA Act before the appropriate forum in proper proceedings. The Court emphasized that if such an issue is raised, it will be decided in accordance with the law, leaving the rights and contentions of all parties open.
Delhi High Court directs expeditious disposal of Hari Om Enterprises’ GST registration cancellation application alleging incorrect date. Read the judgment here.
Acknowledging the mutual desire of both parties for cancellation of registration, the court modified the order to cancel the registration with effect from 22.06.2022, the date of the Show Cause Notice. It directed the petitioner to comply with the provisions of Section 29 of the Central Goods and Services Tax Act, 2017.
A detailed analysis of the Neelachal Ispat Nigam Ltd. Vs Union of India case from the Orissa High Court. Learn how prolonged adjudication delay can render decisions invalid.
Uttarakhand High Court ruling clarifies that under GST Act Section 74, purchasers aren’t liable if suppliers fail to deposit taxes. Full analysis provided.
Bombay HC quashes reassessment notice and remands case for fresh consideration. Find out the details of this important legal development.
Learn how Delhi High Court ruled that bank account freezing under Section 132(8-A) of Income Tax Act lapses after 60 days. Get insights into Pooja Trading Co. Vs DCIT (Inv) & Anr.
Delhi High Court case involves an assessee contesting ₹1.62 crore addition to income tax under Section 153C of the Income Tax Act for AY 2014-15.
HC examined VAT returns filed by petitioner, confirming existence of unutilized advance tax. Referring to Section 140(1) of TNGST Act, 2017, Court emphasized that any unutilized amount of VAT and entry tax in returns shall be allowed to be transitioned, entitling registered person to credit such amount in their electronic credit ledger.
In absence of GST notification issued for cross-empowerment, authorities from counterpart Department cannot initiate proceedings where an assessee is assigned to counterpart.