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 Chhattisgarh High Court upheld the acquittal after finding the relationship was consensual. A later refusal to marry did not establish rape in the facts of the case.
The Court held that repeated summons under Section 70 cannot continue once the inquiry purpose is satisfied and sufficient material is available.
The High Court held that the assessment was time-barred as it was not completed within the mandatory period under Section 144C.
The Court held that the availability of a statutory appeal barred interference in writ jurisdiction. It ruled that no exceptional circumstance justified bypassing the appellate remedy.
The High Court declined to entertain the writ petition due to the availability of a statutory appeal before CESTAT. It held that no exceptional circumstance justified bypassing the appellate remedy.
The Court held that the Section 148 notice was invalid as it was issued by an Assessing Officer who no longer had jurisdiction.
The Gujarat High Court upheld the Tribunal’s estimation of 6% on disputed purchases, holding that concurrent findings of fact warranted no interference. It dismissed the appeals for absence of any substantial question of law.
The Gujarat High Court held that the Assessing Officer relied only on information from the Maharashtra Sales Tax Department without conducting independent verification. It upheld the restriction of the addition to 5% and dismissed the Revenues appeal.
The Court held that Section 263 could not be invoked where the AO had made inquiries and accepted the assessee’s explanation.
The Court held that Section 263 could not be invoked where the AO had raised queries, examined replies and completed the assessment.
