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 issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief considering absence of criminal history and willingness to return the money.
The Court held that disputed issues and ongoing statutory proceedings cannot be challenged through a writ petition. It emphasized that proper remedies must be pursued before competent forums.
Court found that the appellant failed to clearly identify which exceptional clause applied. Since the tax effect was below Rs.2 crores and no valid exception was demonstrated, the Court held that there was no reason to entertain the appeal. Accordingly, the appeal and the connected application were dismissed.
The court declined to decide intermediary classification and directed the petitioner to pursue remedies before the appellate authority. All issues were kept open for independent adjudication.
The Court held that rejection of NBFC registration surrender solely due to meeting PBC was unsustainable without giving an opportunity of hearing. RBI was directed to reconsider the application afresh.
The court held that interest cannot be claimed where delay in receiving rent was caused by the landlord’s own inaction. Procedural compliance for withdrawal was found essential.
The Court held that the amendment to Rule 89(5) is clarificatory and applies retrospectively to earlier refund claims. Refund denial was set aside as authorities failed to consider binding legal developments.
The court held that leased assets qualify for depreciation since they are used in the course of business. It clarified that physical use by the assessee is not required if leasing generates business income.
The dispute involved jurisdiction of customs authorities to levy IGST on imports. The Court ruled that assessment includes all applicable taxes, rejecting the jurisdiction challenge.
The issue was whether arbitral award damages and settlement terms constitute “supply” under GST law. The Court held they do not amount to consideration for supply, and quashed the IGST demand.
