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...
Chandra Developers Private Limited Vs Union of India (Bombay High Court) Whether the commissioner could issue show cause notice when the discharge certificate has not been withdrawn by the designated committee, the enquiry was not initiated prior to 30.06.2019 (cut off date). The Hon’ble High Court of Bombay. The petitioner was a service provider. It […]
Kerala HC rules that Lok Ayukta lacks authority to override Sales Tax Officer’s orders. Case analysis of Additional Chief Secretary vs. Kerala Lok Ayukta.
Gauhati High Court held that order of Zimma petition is liable to be quashed as order was passed simply considering the submissions that areca nuts will be used for other purpose and not for human consumption without verifying genuineness of the claim.
Bombay High Court held that present case is not a case of lack of enquiry, however, it can be a case of inadequate enquiry. Accordingly, inadequacy of enquiry does not give jurisdiction to the CIT to invoke provisions of Section 263 prior to the insertion of Explanation 2.
Bombay High Court dismissed the present petition as petitioner has the option to file a statutory appeal to the Appellate Tribunal and there is no reason why petitioner cannot avail of the statutory remedy of appeal.
Suretex Prophylactics (India) Private Limited Vs Union of India (Karnataka High Court) Karnataka High Court held that as on the date of recovery, there was no order/ adjudication made by the department quantifying the amount of tax/ duty payable by the petitioner. Accordingly, recovery of such amount is without authority of law and liable to […]
Allahabad High Court held that when public servant himself makes a demand and demand is accepted by bribe giver and bribe is paid by the bribe giver, it is a case of obtainment under Section 13(1)(d)(i) and 13(1)(d)(ii) of the Prevention of Corruption Act, 1988.
Sandeep Kabra Vs Bureau of Immigrations (Calcutta High Court) Whether suspended directors of a company who are guarantors can be restricted from travelling outside Country by a Bank by issuing lookout circular on account of being Willful defaulter? The Calcutta High Court in this case was considering the petitioners’ Writ application for travelling abroad to […]
Delhi High Court held that the fee earned by the respondent/ assesse (M/s. Fish Poultry and Egg Marketing Committee) from regulating agricultural produce (which includes fish, poultry, and eggs) falls within the scope of Section 10(26AAB) of the Income Tax Act, 1961.
Madhya Pradesh High Court held that as petition under section 11(6) of the Arbitration and Conciliation Act, 1996 not maintainable as there was an agreement on procedure to be followed for appointing an arbitrator.