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...
Income Tax : Delhi HC upheld a Section 69C addition for unexplained capitation fee, holding that no credible evidence established its source an...
Income Tax : Gujarat HC held that Section 80P(4) does not bar Section 80P(2)(d) deduction on interest earned by a cooperative society from inve...
Corporate Law : Gauhati HC held that transportation of manufactured tea is not exempt under Entry 21(a), as Section 65B(5) governs the meaning of ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
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...
Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the […]
Section 212(6) contemplates that before a court decides to grant bail to an accused, public prosecutor must be given an opportunity to oppose bail application.
44 EMB Studio Private Limited Vs Union of India (Bombay High Court) Counsel for the Petitioner submitted that though it is correct that for part of the claim which has been rejected refund was sought after a period of two years, however, the period was extended by the orders passed by the Hon’ble Supreme Court […]
Punjab & Haryana High Court held that amount deposited during the search cannot be retained by the department as this deposit cannot be taken to be voluntary as no proceedings u/s 74(1) of the CGST Act has been initiated.
Bombay High Court held that rejection of refund application without granting an opportunity of hearing is contrary to the proviso to Rule 92(3) of the CGST Act and hence rejection order is liable to be set aside.
ITAT held that co-owners showed capital gains of different amount, is not a valid ground for issue of notice under section 148
Vivek Saxena Vs Ashish Verma, Chief Income Tax (Allahabad High court) The present contempt application has been filed under Section 12 of the Contempt of Courts Act for punishing the Opposite Party for willful disobedience of the judgment and order dated 01.12.2022 passed by this Court in Writ Petition No. 16848 of 2022. It is […]
There was no condition to furnish passport in order dated 15th January, 2020. He has furnished documents about business trip to Dubai. It is pertinent to note that the order granting anticipatory bail is challenged before this Court.
Calcutta HC set aside the adjudication order on the facts and Circumstances subject to payment of further Rs. 1.00 lakh and lifted the bank attachment.
The object of Section 80 is to benefit an assessee who approaches the Commissioner for a scheme of instalments. The sole exception to the application of Section 80 is in respect of admitted tax. The language in Section 80 is ‘other than the amount due as per the liability self assessed in any return’.
