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 : 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...
Income Tax : The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of...
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 : The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filin...
Income Tax : Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and fina...
Income Tax : The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virt...
Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
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...
The Court held that affiliation and NOC issuance by universities are statutory duties, not business activities. Therefore, such fees cannot be treated as taxable supply under GST, and related assessment orders were set aside.
The High Court ruled that reopening based on unrelated and non-specific seized material is not permissible. It concluded that no prima facie belief of income escapement could be formed. The decision highlights limits on the use of indirect evidence.
The court disposed of the petition after the State withdrew the contested GST cancellation order. Authorities were directed to restore the registration promptly. The ruling clarifies that defective orders may be withdrawn and corrected.
The High Court set aside the adjudication order after finding that the petitioner had not responded to the show-cause notice. It remitted the matter for reconsideration with an opportunity to present evidence.
The Court found that the authority acted solely on a recommendation without independent evaluation. It ruled that such action does not meet the statutory requirement of reason to believe.
The court held that solar power system supplies must follow the statutory 70:30 valuation mechanism, rejecting full 18% taxation. It ruled that separate invoicing does not negate eligibility for concessional treatment.
The Court held that failure to consider a remand report acknowledging agricultural income constituted an apparent error, leading to recall of the earlier judgment and remand for fresh adjudication.
The case addressed whether arrest without written grounds violates constitutional safeguards. The Court held the arrest illegal and awarded compensation for unlawful detention. It reinforces mandatory compliance with arrest procedures.
The court examined whether reassessment could be initiated after four years based on existing records. It held that reopening founded on a change of opinion is impermissible, and such reassessment was quashed. The ruling reinforces limits on reassessment powers.
The case involved multiple additions challenged by the revenue after relief was granted to the assessee. The Court held that once the Assessing Officer accepted the claims in remand, no substantial question of law survives.
