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 : It is definitely most refreshing, most reassuring and so also certainly most reinvigorating to learn that while striking the right...
Corporate Law : Delhi HC fined BJP’s Shazia Ilmi ₹25K for hiding facts in her defamation suit against journalist Rajdeep Sardesai over a video...
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 : 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 ...
Income Tax : Karnataka High Court allows ESOP discount as deductible expense under Section 37 for Biocon Ltd. Revenue’s appeal dismissed for ...
Income Tax : Delhi High Court voids tax assessment by National Faceless Assessment Centre for denying personal hearing request, citing violatio...
Income Tax : Gujarat High Court overturns ₹107 crore tax assessment due to Income Tax Department's failure to grant a personal hearing, citin...
Income Tax : Calcutta HC rules share sale profits as capital gains for Century Plyboards, citing investment intent and consistent past tax trea...
Income Tax : Gujarat High Court upholds ITAT ruling in Tejua R. Kapadia case, dismisses Revenue’s appeal on alleged bogus purchases of over �...
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...
Kaniayamparambil Steels Vs Asstt. Sales Tax Officer (Kerala High Court) The petitioner seeks release of the goods detained by the 1st respondent, under Section 129 of the Central Goods and Services Tax Act, 2017 as also the Kerala State Goods and Services Tax Act. 2. Earlier, a Division Bench of this Court, under similar circumstances, disposed of W.A. No.1802 […]
Pr. CIT Vs Britannia Industries Ltd (Calcutta High Court) If an assessing officer doubts the quantum of expenditure incurred towards exempted income, is it mandatory for the assessing officer to apply the formula prescribed in rule 8D of the Income Tax Rules, 1962 or can he take a view otherwise? This is the question which is […]
K. Vinod Chandran Vs Ashok Menon (Kerala High Court) The impugned judgments in the above appeals disposed of a batch of writ petitions as also writ petitions, individually, filed by the assessee-petitioners against notices issued for assessment under the Kerala Value Added Tax Act, 2003 (for brevity “KVAT Act”). The issues raised being identical, reference […]
While admitting a petition challenging the provisions of Central Goods and Services Tax (GGST) Act which restricts the time limit for filing and revising of GST Tran 1 to the extent of only 180 days from the appointed day, the Gujarat High Court has issued notices to Centre and GST Council.
Pothys Vs. Principal Chief Commissioner (Madras High Court) i. The respective Commissioner of GST and Central excise are directed to appoint Nodal Officer/Officers for the State of Tamil Nadu, if not already appointed, within a period of 2 weeks from the date of receipt of a copy of this order and ii. The petitioners/assessees are […]
S.R. Batliboi & Co. Vs ACIT (Calcutta High Court) Kelvinator of India Ltd. (supra) has held that, after April 1, 1989 the assessing officer invoking the provisions of Section 147 of the Act of 1961 must have tangible material to come to the conclusion that, there was escapement of income from assessment. Reasons must have a […]
CIT Vs Shri. Shaji thomas (Kerala High Court) Assessing Officer had accepted the fact that 97.60 Ares of land sold by the assessee is agricultural land. In fact, the said finding was also on proof of specific agricultural operations having been undertaken in the said The adjacent land which is lying as Kayal land and […]
I, therefore, dispose of this Writ Petition holding that the respondent will not invoke the bank guarantee for three months. In the meanwhile the petitioner may make all efforts before the 7th respondent to get an interim protection, pending appeal — adjudication.
Schwing Stetter India Ptd. Ltd. Vs Commissioner of GST & Central Excise (Madras High Court) The sum and substance of the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the Input Tax /Service Tax/Central Excise Duty availed by them at the time of migration within […]
The adjudication proceedings on the goods detained / seized should be completed expeditiously as the law itself provides for release of goods on fulfilment of prescribed condition.
