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 : Kerala High Court rules police cannot summon an advocate for client information, protecting lawyer-client confidentiality and lega...
CA, CS, CMA : Summary of key tax and regulatory updates for the week ending 30th March 2025, covering income tax, GST, customs, SEBI, RBI, DGFT,...
Corporate Law : Kerala High Court grants divorce citing husband's disinterest in family life and conjugal relations, emphasizing mental cruelty as...
Corporate Law : Kerala High Court highlights legal gaps in cyberbullying cases, calls for specific legislation, noting BNS's inadequacy, in a bail...
Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
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 ...
Fema / RBI : Madras High Court upholds RBI's Net Owned Fund (NOF) rules for NBFCs, affirming compliance requirements and rejecting challenges t...
Income Tax : Karnataka High Court dismisses writ petition challenging a tax liability order under Section 179 of the IT Act, citing an altern...
Income Tax : Gujarat High Court rules write-back of provisions isn't 'turnover' or 'gross receipts' under Sec 44AB, quashing tax return invali...
Goods and Services Tax : Madras High Court directed to consider Section 16(5), inserted vide Section 118 of the Finance (No. 2) Act, 2024, for Input Tax Cr...
Goods and Services Tax : Telangana High Court held that non-consideration of objection while passing order is breach of principles of natural justice and a...
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...
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...
It is not the case of the Assessing Officer that any actual income was received by the assessee and the same was includible in the total income. In the facts of the case, the Authorities held that since the investments made by the assessee in the sister concerns were not the actual income received by the assessee, they could not have been included in the total income.
PCIT Vs Associated Cables Pvt. Ltd (Bombay High Court) Merely filing of an SLP from the order of CIT Vs. Hindustan Unilever Ltd. 394 ITR 73 would not make the order of this Court bad in law or give a license to the Revenue to proceed on the basis that the order is stayed and/or in […]
Deepak Fertilisers and Petrochemicals Corporation Ltd. Vs The State of Maharashtra (Bombay High Court) The only question that we have to consider is whether this concessional rate of duty could be availed of by the petitioner from 24.08.2017 to 13.10.2017. The intervening period where the taxable person under MGST Act does not continue to be […]
Shree Rama Newsprint Limited Vs. Union Of India (Gujarat High Court) Gujarat High Court on 18/09/2018 grants interim stay on the retrospective amendment in case of inverted duty refunds whereby refund on input services was denied by notification dated 13-06-2018 w.e.f. 01-07-2017. This is welcome news for persons consuming job work and other service for […]
Jindal Poly Film Ltd Vs Designated Authority & Anr. (Delhi High Court) In a case involving clubbing of Advance Authorisations issued in 2004 and 2010, Delhi High Court has held that clubbing can be provided only if export obligation period of authorization issued at a prior point of time allowed under Paragraph 4.22 of the […]
M/s Indus Projects Limited Vs UOI (Gujarat High Court) 1. Petitioner has to pay GST dues of Rs.3.85 crores (rounded off), for which, due to its financial difficulties, the petitioner has applied to the authority for installments. Such request came to be turned down by the impugned order dated 30.08.2018 without assigning reasons. Counsel for the petitioner submitted that […]
Tribunal, on examination of facts, has come to the conclusion that the investment made by the shareholders is not hit by Section 68 of the Act. It records, that the entire basis of the Revenue’s case is based on surmise that the respondent was taking bogus purchase bills and cash was introduced in the form of share capital without any evidence in support. Therefore, the view taken by the impugned order of the Tribunal on facts is a possible.
PCIT Vs Starflex Sealing India Pvt. Ltd (Bombay High Court) We are pained at this attitude on the part of the State to obtain orders of admission on pure questions of law by not pointing out that an identical question was considered by this Court earlier and dismissed by speaking order. This is not for the first time that […]
LG Electronics India Private Limited Vs PCIT (Delhi High Court) Mr. Deepak Chopra, learned counsel for the Petitioner, has produced before this Court a copy of OM dated 31st July, 2017 which modifies the earlier OM, dated 29th February, 2016, issued by the Central Board of Direct Taxes (‘CBDT’), stating that standard rate for grant of stay […]
Referring to a circular issued by the CBDT in Circular No.16/2015 dated 06.10.2015, held that film production expenses of abandoned films should be treated as revenue expenditure. This decision was followed in the case of Asia Power Projects P Ltd. (supra).
