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...
Karnataka High Court held In the case of M/s. Safina Hotels Private Limited vs. CIT & DCIT that it is clear that the notice is issued proposing to levy penalty under Section 271(1) (b) whereas the order is passed by the Assessing Officer under Section 271(1) (c), which clearly indicates that there was no application of mind by the Assessing Officer while issuing the notice under Section 274.
The notice is issued proposing to levy penalty under Section 271(1) (b) of the Act whereas the order is passed by the Assessing Officer under Section 271(1) (c) of the Act which clearly indicates that there was no application of mind by the Assessing Officer while issuing the notice under Section 274 of the Act.
Delhi High Court held In the case of Agson Global Pvt. Ltd. & Ors vs. Income Tax Settlement Commission & Ors that the powers and functions of an income tax authority which are to be exclusively exercised by the settlement commission must be in the context of and have a nexus with the settlement proceedings.
Delhi High Court held In the case of Principal CIT vs. Facor Power Ltd. that no substantial question of law arises for our consideration. This is so because, the Tribunal has correctly placed reliance on the decision of this Court in Indian Oil Panipat Power Consortium Limited [2009 315 ITR 255 (DEL).
Delhi High Court held In the case of M/s. Aggarwal And Modi Enterprises (Cinema Project) Co. Pvt. Ltd Vs. CIT that whether a liability is ascertained or contingent is dependent on the facts of each case. Merely because a liability may be contractual or non-statutory would not make it incapable of being ascertained.
Delhi High Court held In the case of Principal CIT vs. M. Tech India Pvt. Ltd that in cases where the payments are made for purchase of software as a product, the consideration paid cannot be considered to be for use or the right to use the software.
Sun Pharmaceutical Industries Ltd. Vs. DCIT (Delhi High Court) Vide this judgment, the Hon’ble Delhi High Court was pleased to read down the effect of para 4 of Instruction No. 9 of 2006, which provided that the AO was compelled to initiate reassessment in case of an audit objection, even if the AO is not in agreement with the objections of the Audit party.
Gujarat High Court held In the case of CIT (TDS) vs. Schutz Dishman Bio-Tech Pvt. Ltd. that there are large number of adjustment entries between the corporates. Unlike transactions of loans and advances, in this kind of adjustment entries, the movement of funds is both ways and the same is more in the nature of current account rather than a loan account.
Bombay High Court held In the case of CIT vs. M/s. Sunny Sounds P. Ltd. that however these references are undoubtedly made by the tribunal, they emanate from an application by one of the parties before it , giving rise to the question of law requiring the opinion of the court.
Chhattisgarh High Court held that Denial of benefit of rehabilitation, which includes employment, to a married daughter of affected family is violative of Articles 14 and 15 of the Constitution of India.
