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 held that a 21-year-old woman cannot be compelled to return home or marry against her wishes, treating residence, marria...
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...
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...
Goods and Services Tax : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...
Goods and Services Tax : Bombay HC granted ad-interim protection against a Section 122(1A) CGST penalty, finding a prima facie case for an independent dire...
Income Tax : Bombay HC quashed Section 148 notices, holding that search-based material required proceedings under Sections 153A/153C, not Secti...
Income Tax : Karnataka HC held Section 147 reopening invalid where seized material from a third-party search required proceedings under Section...
Income Tax : Gujarat HC quashed reassessment and penalty orders issued against a deceased person, holding proceedings concluded against a dead ...
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...
Understand the tax treatment of interest on loans for share purchase when income from shares is classified as business income. Analysis of the Delhi High Court’s ruling in PCIT Vs Devata Tradelink Ltd
Read about Patna High Court’s decision in Mahavir Sharmik case, granting relief to a cooperative society from BGST for solid waste management activities.
While issuing a cryptic show cause notice, the authorities had violated the principles of natural justice. As from the impugned order as well as the show cause notice, the reasons for cancellation of GST registration were not decipherable therefrom, therefore, the show cause notice and the impugned order were quashed and set aside.
Form-10 under rule 17(2) for claiming exemption had been supplied to AO after the prescribed period but before completion of assessment, it ought to be considered by AO for granting benefit of exemption under Section 11(2) of the Income Tax Act, 1961 in original assessment proceedings. Accordingly, the entire process of reassessment that had been initiated by Department was without any legal basis whatsoever.
Reopening of the concluded scrutiny assessment was a serious business, therefore, senior officers like ACIT and PCIT were expected to apply their minds to such requests and, only after that, approve the initiation of reassessment proceedings.
Kerala High Court directs Customs to refund Rs.7,02,692 to petitioner and emphasizes destruction of seized explosive goods. Detailed analysis of the court’s interim order.
Delhi High Court analyzes Tribunal’s decision in PCIT vs Nirmal Kumar Minda, upholding deletion of additions for jewellery, paintings, and wrist watches. Learn more.
Delhi High Court dismisses Section 153A proceedings in PCIT vs Oxygen Business Park case. Analysis of the impact on income tax assessments post-search. Learn more.
Delhi High Court rules that AO cannot trigger reassessment proceedings against additions already appealed. Full analysis of PCIT vs. Gautam Bhalla case.
Delhi High Court deems proceedings invalid for representative assessee when principal taxpayer ceases to exist. Full analysis of CIT vs. Cairnhill Cipef Ltd.
