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 examined whether NHRC can direct investigations unrelated to human rights violations. It held that such actions may exceed statutory limits under existing law.
Madras High Court held that use of visual identifiers on packaging like fonts, symbols, colours, etc. establishes brandname for GST purpose. However, since there was no suppression of fact invocation of extended period denied.
The Court examined whether employees could be penalised under Section 122(1A) for company-level GST violations. It held that only “taxable persons” fall within the scope of the provision, excluding employees without independent registration.
The case examined whether a lower TDS certificate applies prospectively or for the full year. The Court held it applies to the entire assessment year, negating default and interest liability.
Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh High Court concerned the jurisdiction to assess and recover Integrated Goods and Services Tax (IGST) on imported goods and the authority of State GST officers to initiate proceedings in relation to such imports. The petitioner, […]
High Court held that receipts reflected in Form 26AS cannot automatically be treated as taxable services. Tax liability must first be established under the charging provisions of law after examining the nature of the receipts.
The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of payment ensures entitlement to reimbursement.
The Court examined whether reassessment notice issued beyond limitation was valid. It held that notices issued after expiry of the six-year limit under the old regime are barred and liable to be set aside.
The Court held that reassessment under Sections 147/148 cannot be initiated solely on third-party data without independent evidence of income escapement. It ruled that such reopening amounts to suspicion and lacks the required “reason to believe.”
The Court held that the issue of treating DRP upload as receipt was already settled by earlier rulings. It dismissed the Revenue’s appeals while making the decision subject to the Supreme Court’s final outcome.
