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...
Department argued that it had not received the ITAT’s order through proper channels, thus absolving itself of responsibility. However, the court rejected this argument, emphasizing that once the Department became aware of the ITAT’s order, it was obligated to comply within the stipulated time frame.
Delhi HC explains why NFAC cannot invoke Section 144B of the Income Tax Act if a claim is not lodged within the Corporate Insolvency Resolution Process (CIRP) timeframe. Detailed analysis based on M Tech Developers Pvt. Ltd. Vs National Faceless Assessment Centre.
Madras High Court quashes order due to failure to respond to SCN, disparity in GSTR returns confirms GST demand. Detailed analysis & conclusion provided.
Delhi High Court’s judgment on Archit Khandelwal vs Pr. Commissioner of DGST Delhi regarding the retrospective cancellation of GST registration due to discontinuing business.
In the case of Dipak Kumar Agarwal Vs Assessing Officer, Allahabad HC rules that the power of the assessing authority to decide on the release of seized assets is not automatically abated after 120 days under S.132B(1)(i) of the Income Tax Act.
Allahabad High Court sets aside assessment order due to inadequate notice, mandates fair hearing for house tax assessment. Full judgment analysis here.
The court’s deliberation highlights the absence of any challenge to the initial re-assessment order or its revision by the Commissioner. Furthermore, the judgment underscores the principle that one assessment order per assessee per assessment year should prevail unless annulled or set aside by a competent authority or court.
Delhi High Court’s judgment on Sadhna Kohli vs Sales Tax Officer highlights the invalidity of retroactive GST registration cancellation without valid reasons. Read the full analysis here.
Discover the Madras High Court’s decision on invisible loss under TNVAT Act, remanding the case for reconsideration. Analysis and implications discussed.
Delhi High Court’s verdict emphasizes that merely having a pending DRC-01 is insufficient to reject a taxpayer’s request for GST registration cancellation. Read the full judgment here.
