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...
Delhi High Court held that denial of refund of accumulated ITC on the ground that information regarding transfer of business and other returns to establish the transfer of stocks and capital goods not submitted is unacceptable.
Delhi High Court held that the re-insurance services were not excluded from the definition of ‘input service’ as defined under Section 2(l) of the CENVAT Credit Rules, 2004 with effect from 01.04.2011.
Bombay High Court held that SVLDR Scheme covers not only tax but also interest, penalty. Hence, declaration under SVLDR in respect of notice issued for interest duly allowable.
Kerala High Court sets asides the ex-parte impugned assessment order and directs the assessing authority to pass fresh orders as the reasons for non-appearance before AO in response to the notice for hearing are found to be genuine.
CIDCO were the best judge to consider compliance with technical and financial conditions. MSETCL was consulted by CIDCO, both on account of the fact that the project had been undertaken by CIDCO on behalf of MSETCL as well as the execution of the same under the supervision of MSETCL. Therefore, the order of CIDCO was upheld in holding BNC to be technically qualified.
Andhra Pradesh High Court allowed the writ petition in the matter of cancellation of GST registration on account of non-filing of GST return as GST Tribunal has not been constituted.
Orissa High Court held that State of Odisha was deprived of recovering 2/3rd of tax due by virtue of interim order of the Supreme Court of India, accordingly, petitioner is required to compensate the State of Odisha by making payment towards interest in the interest of justice and equity.
Gujarat High Court held that as per provisions of section 276-C prosecution can be launched only if there is willful admits to evade any tax, penalty or interest chargeable or imposable under the Income Tax Act. Prosecution in absence of willful admits is unsustainable
Tripura High Court dismissed the petition as pre-matured as petition is filed against Form GST DRC-01A i.e. intimation of tax ascertained as being payable u/s 73(5)/ 74(5) and the same is not even a show-cause notice.
Delhi High Court held that withholding of refund merely because notice has been issued under section 143(2) of the Income Tax Act is unjustifiable and bad in law.
