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.
Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...
Corporate Law : Allahabad HC: Anticipatory bail under BNSS is applicable in Gangsters Act cases initiated before July 1, 2024, if arrest apprehens...
Goods and Services Tax : Kerala HC rules GST on services by clubs to members as unconstitutional, citing violation of mutuality principle and lack of legis...
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 : 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 ...
Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...
Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....
Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...
Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...
Income Tax : Bombay High Court declines to quash reassessment notice against Sanjay Patel, citing incomplete information and liberty to appeal....
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...
Gujarat High Court has issued notice to the Union of India, Gujarat State government and the Goods and Service Tax Council on a petition moved by CA Prateek Gattani and Abhishek Chopra challenging the constitution of the Central as well as State Appellate Tribunals.
CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC) The grievance of the appellant is regarding grant of registration to the respondent under Section 12-A of the Income Tax Act, 1961. The respondent is a society constituted by the Government for imparting training to various officers/officials involved in the criminal justice […]
Petitioner Sajeev Ezhava, filed public interest litigation before Hon’ble Gujarat High Court contending that the parking fee collected by malls and commercial establishments is illegal and against the basis of exempting them from municipal taxes.
Pr. CIT Vs New Delhi Television Ltd. (Delhi High Court) Legislature itself contemplates the discount on premium under ESOP as a benefit provided by the employer to its employees during the course of sendee. If the Legislature considers such discounted premium to the employees as a fringe benefit or ‘any consideration for employment’, it is […]
Mehsana District Co-operative Vs. DCIT (Gujarat High Court) Subrule (7) of rule 10THD thus lays down the time limit for the Assessing Officer to pass an order under subrule(4) and for the concerned competent authority to pass an appropriate order under subrule(6). We may recall under subrule(4), the Assessing Officer may declare that the option […]
Merely of none mentioning of the vehicle no. in Part-B of E-Way Bill cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal and once the petitioner has placed the material and evidence with regard to its claim, it was obligatory on the part of the respondent no.2 to consider and pass an appropriate reasoned order.
Suolificio Linea Italia (India) (P) Ltd. Vs JCIT (Calcutta High Court) Conclusion: Deduction under section 80-IB was not allowable in case assessee did not file its return of income for relevant assessment year within period prescribed under section 139(1) as per the condition imposed by section 80AC. Held: When the governing provision i.e., section 80AC […]
No notice was served to the petitioner under Section 148(1) of the IT Act and service of notice to the Chartered Accountant of the petitioner Company is not service at all and participation of the petitioner Company by filing return and filing objection to the notice to the reasons to believe cannot be held to be a valid service of notice
The investigating officer has objected to granting bail on the ground that further investigation is required to ascertain the source of huge money handed over to Ramesh Goenka through Pranjal Sarma. Investigation is being carried out to ascertain the mode of transfer of the bribe to the Income Tax Commissioner and how the part of the bribe was shared with other accused and as such release of accused at this stage may hamper the investigation.
1. This bunch of writ petitions have been filed by persons who were directors in companies incorporated under the provisions of the Indian Companies Act, 1956. Apart from these companies, these petitioners have stated in the writ petitions that they were directors of other companies as well. In several cases, we are informed that the companies in which they were directors are still active.
