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high court judgments

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.

Latest Articles


Bombay HC Slams Police For Copying FIR From Complaint

Corporate Law : Bombay HC criticizes Pune Police for copying FIR from private complaint, highlighting legal implications and citizen harassment is...

August 19, 2024 234 Views 0 comment Print

Section 498A IPC Misused to Pressurize Families; Employment Cannot be Denied due to this: Allahabad HC

Corporate Law : Allahabad HC asserts that Section 498A IPC is often misused against entire families to exert pressure. Employment prospects should...

August 18, 2024 117 Views 0 comment Print

Voter ID Cannot Be Sole Evidence for Determining Age in Insurance Claims: Orissa High Court

Corporate Law : The Orissa High Court ruled that voter ID alone is not reliable for determining age in insurance claims, directing LIC to reassess...

August 18, 2024 105 Views 0 comment Print

Delhi HC Slams POCSO Misuse, Young Boys Facing Injustice & Languishing in Jails

Corporate Law : Delhi High Court recent judgment highlights the alarming misuse of the POCSO Act, where cases are filed due to family objections t...

August 16, 2024 204 Views 0 comment Print

J&K&L HC Quashes Money Laundering Case Against Farooq Abdullah

Corporate Law : J&K&L High Court quashes money laundering case against Farooq Abdullah, citing absence of a scheduled offence under the Prevention...

August 16, 2024 129 Views 0 comment Print


Latest News


Latest Case Law Related to IBC – April to June 2023

Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...

August 14, 2024 384 Views 0 comment Print

GST payable on interest component of EMI of Credit Card loan: Calcutta HC

Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...

August 10, 2022 2901 Views 0 comment Print

Gurugugram CA arrest by GST Dept. – Submission by Dept. in Court

Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...

May 25, 2022 90156 Views 0 comment Print

Delhi HC Issues Practice Directions to Dispense with Physical Signatures on Daily Court Orders

Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...

April 29, 2022 825 Views 0 comment Print

Delhi HC admits petition questioning provision overruling SC Judgment in Canon India case

Custom Duty : Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supr...

April 8, 2022 4443 Views 0 comment Print


Latest Judiciary


Calcutta HC Remands Case for Fresh Assessment; Warns Against Non-Cooperation

Income Tax : Calcutta HC remands Somnath Commosales Pvt Ltd case to AO for fresh assessment. The final opportunity is granted; non-cooperation ...

August 19, 2024 12 Views 0 comment Print

Section 130 GST Proceedings Inapplicable for Excess Stock Found During Survey

Goods and Services Tax : Allahabad High Court ruled Section 130 of GST Act can't be applied for excess stock found during search; Section 73/74 should be u...

August 19, 2024 15 Views 0 comment Print

MAT Credit Dispute: Section 263 notice not maintainable if exercise done by AO was not erroneous 

Income Tax : Calcutta HC dismisses appeal by revenue, upholds ITAT decision quashing PCIT order under Section 263 on MAT credit and doubtful de...

August 19, 2024 15 Views 0 comment Print

No income Tax addition based on document’s which did not explicitly mention assessee’s name

Income Tax : Calcutta High Court affirms ITAT's decision to delete income tax addition under Section 69 due to lack of direct evidence against ...

August 19, 2024 15 Views 0 comment Print

GST Authorities Empowered to Detain Goods & Survey Business Premises for Document Verification

Goods and Services Tax : Allahabad HC rules that GST authorities can survey business premises for verifying transactions when goods are intercepted without...

August 19, 2024 27 Views 0 comment Print


Latest Notifications


New Video Conferencing Protocols Issued by Delhi High Court

Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...

May 20, 2024 1059 Views 0 comment Print

Instructions for AO after Adverse observations of Allahabad HC

Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...

August 7, 2022 12042 Views 2 comments Print

Delhi HC exempts lawyers from wearing gowns

Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...

February 25, 2022 3081 Views 0 comment Print

Delhi HC Permits Service of Notice & Summons via Whatsapp/Email/Fax Amid Covid 19

Corporate Law : Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific or...

April 16, 2021 5040 Views 0 comment Print

Bombay HC to Resume Physical Hearings of Tax Matters from 01.12.2020

Income Tax : Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st Decemb...

November 27, 2020 762 Views 0 comment Print


In absence of any material seized during search, Revenue cannot seek afresh examination of the valuation of the property

March 4, 2017 864 Views 2 comments Print

Court is of the opinion that there is no infirmity with the ITAT order which essentially held that the valuation by the banker, who provided credit could well be different from the valuation report for the transaction given that the assessee had purchased the property long ago. In other words, the absence of any material […]

Entries in books of account are not conclusive of expense nature

March 3, 2017 3261 Views 0 comment Print

Whether Tribunal was right in holding that the expenditure on acquisition of marketing and technical know­how is revenue in nature as the benefit would accrue over a period of time and treatment in books of account is not relevant

AO has no jurisdiction to examine constitutional validity of any Act

March 3, 2017 8904 Views 0 comment Print

All the appeals are directed against the common order dated 18.02.2016 passed by the learned Single Judge in the respect of writ petitions whereby the learned Single Judge, for the reasons recorded in the order, has set aside the impugned assessment orders so far as they relate to Privilege Fee as being taxable income.

Borrower can Appeal to DRT even If Mortgaged property belongs to Guarantor

March 2, 2017 4269 Views 0 comment Print

This petition under Article 227 of the Constitution of India has been preferred for quashment of the recovery and auction proceedings initiated against the petitioner by the respondent UCO Bank (the Bank henceforth); for quashing the appellate order dated 9-11-2011 passed by the Debts Recovery Appellate Tribunal, Allahabad

Penalty before Completion of Assessment under TVAT Act, 2006 is premeditated and/or premature

March 2, 2017 957 Views 0 comment Print

A bare reading of the sub-section (5) of Section 22 would show that it is only after an assessment is complete under sub-section (4) of Section 22, that penalty can be imposed by the Assessing Officer. However, it can, either be imposed at the time when, the assessment order is passed, or, by way of a separate order, albeit, after the assessment order is passed. Therefore, the proposal in the show cause notice to levy penalty at the rate of 150% prior to adjudication demonstrates premeditation.

Levy not specified in SCN cannot be levied by Settlement Commission

March 2, 2017 801 Views 0 comment Print

This is an appeal preferred against the judgement of the learned Single Judge, dated 12.09.2016. 2. By virtue of the said judgement, the learned Single Judge disposed of a batch of writ petitions, which included, the writ petition filed by the appellant, before us.

Deficit incurred in earlier years by a Trust can be treated as application of Income in Subsequent year

March 2, 2017 5400 Views 0 comment Print

Deficit incurred by a trust could not be treated in the same way as that of a loss sustained by an assessee under the head ‘profits and gains of business or profession‘ for such deficit to be furnished in a return and verified. The same was to be allowed to be set off against surplus […]

Mere receipt of information cannot be equated to reason to believe that income has escaped assessment

March 2, 2017 1671 Views 0 comment Print

Mere receipt of information from any source would not by itself tantamount to reason to believe that income chargeable to tax has escaped assessment. In the present case the Assessing Officer prima facie has not done the bare necessary/rudimentary enquiry into the material received before he concludes that income chargeable to tax has escaped assessment.

CA guilty of professional misconduct for failure to report suspicious book entries

March 2, 2017 5337 Views 0 comment Print

Suffice it to highlight that in paras 26 and 27 of the report the Committee highlighted the modus operandi adopted by PCL and AIL to form a loop with no cash flow coming in, but sales, stocks and receivables increases. The obligation of the auditor concerning transactions which are merely book entries was highlighted i.e. […]

Even when mortgaged property belongs to guarantor, borrower would be a person aggrieved for filing appeal U/s. 17 of SARFAESI Act, 2002

March 2, 2017 4242 Views 0 comment Print

This petition under Article 227 of the Constitution of India has been preferred for quashment of the recovery and auction proceedings initiated against the petitioner by the respondent UCO Bank (the Bank henceforth); for quashing the appellate order dated 9-11-2011 passed by the Debts Recovery Appellate Tribunal

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