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 criticizes Pune Police for copying FIR from private complaint, highlighting legal implications and citizen harassment is...
Corporate Law : Allahabad HC asserts that Section 498A IPC is often misused against entire families to exert pressure. Employment prospects should...
Corporate Law : The Orissa High Court ruled that voter ID alone is not reliable for determining age in insurance claims, directing LIC to reassess...
Corporate Law : Delhi High Court recent judgment highlights the alarming misuse of the POCSO Act, where cases are filed due to family objections t...
Corporate Law : J&K&L High Court quashes money laundering case against Farooq Abdullah, citing absence of a scheduled offence under the Prevention...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
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 ...
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...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Custom Duty : Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supr...
Income Tax : Calcutta HC remands Somnath Commosales Pvt Ltd case to AO for fresh assessment. The final opportunity is granted; non-cooperation ...
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...
Income Tax : Calcutta HC dismisses appeal by revenue, upholds ITAT decision quashing PCIT order under Section 263 on MAT credit and doubtful de...
Income Tax : Calcutta High Court affirms ITAT's decision to delete income tax addition under Section 69 due to lack of direct evidence against ...
Goods and Services Tax : Allahabad HC rules that GST authorities can survey business premises for verifying transactions when goods are intercepted without...
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...
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...
Corporate Law : Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific or...
Income Tax : Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st Decemb...
Assessees engaged in providing telecom services deduction u/s 80IA shall be allowed in respect of even those incidental incomes earned during the course of telecom business
Disputing the legality, validity and correctness of the order dated 27.7.2012 (Annexure P/1) passed by the Chhsttisgarh Rajya Anushuchit Janjati Aayog (hereinafter called as “the Commission”), the petitioner has filed this writ petition under Article 226/227 of the Constitution of India.
CIT Vs Gokula Education Foundation (Karnataka High Court) Facts- Assessee claim an amount of INR 93,46,716 under section 11(2) by filing Form No. 10. In Form No. 10, assessee mentioned the object as ‘towards the object of the Trust’. Assessee filed revised Form No. 10 briefly specifying the object which was accepted by the Commissioner […]
The principle that there should not be an apprehension on the part of the party to the case that justice will not be done is not to be applied in extract terms nor the principle that once one of the accused in the case has lodged a complaint against the presiding officer, the case should necessarily be transferred.
The challenge in this petition is to the order dated 07.07.2016 passed by the Additional Sessions Judge, Durg in Sessions Trial No.33 of 2016 whereby the application filed u/s 227 of the Code of Criminal Procedure to discharge the petitioner was rejected. Consequently the charges were framed against the petitioner under Sections 307, 323 read with section 506 Part-II of IPC. The impugned order is filed as Annexure P-1 and the charges so framed is filed as Annexure P-2.
This election petition is concerned with the election held in respect of Legislative Assembly Area No. 83 of Kondagaon constituency wherein the voting took place on 11.11.2013 and the result of the election was declared on 08.12.2013 and the respondent Mohanlal Markam was declared as returned candidate. The following is the position of votes secured by the candidates :
Appendix I in Income Tax Rules, 1962 in respect of rates at which depreciation is admissible provides depreciation on computers including computer software @ 60%. Recently, in Dinamalar vs. The ITO [T.C.A.No.624 of 2016, Decided on 02.09.2016], the assessee in respect of the claim of depreciation on computers and computer peripherals, claimed depreciation on the items, viz.
Impugning legality, validity and correctness of the order dated 26-5-2005 passed by the Board of Revenue by which the Board of Revenue has affirmed the order of the Commissioner setting aside the sale made by the original holders in favour of the petitioners and vesting the land in favour of the Government finding that the sale made by the original holders of the land in favour of the petitioners is in violation of the provisions contained in Section 165(7)(b) of the Chhattisgarh Land Revenue Code, 1959 (for short ‘the Code of 1959’), the petitioners have filed these writ petitions.
Since no incriminating material was unearthed by AO during the course of search operation under section 132, therefore, no addition could be made during the relevant assessment year under section 153A by reopening the assessment on the matter which was examined earlier during original assessment.
Bombay High Court held that Supply of Reasons Recorded for Making Reassessment is Necessary Otherwise the Income Escaping Assessment shall be Void. The Assessing Officer(AO) is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the AO is bound to dispose of the same by passing a speaking order.
