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...
Issue before CESTAT was regarding justifiability of demand of service tax raised on Assessee disallowing credit availed on input service attributable to quantity of iron ore fines and coal fines cleared by Assessee.
Jharkhand HC remands case as unregistered dealer, Amar Ent., intends to make mandatory pre-deposit. Appeal to be heard on merits post-deposit.
Once it is found that rectification application u/s 254(2) of I. T. Act, 1961 has been submitted within a period of four years from the date of actual receipt of judgment and order passed by tribunal, which is sought to be reviewed, petitioner is entitled to relief.
Mukesh Kumar Singh Vs Commissioner (Appeals) CGST & C. Ex (Jharkhand High Court) Admittedly, petitioner is an unregistered dealer. His appeal has been dismissed on the ground of non-payment of mandatory pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under […]
GE Power India Limited Vs Union of India & Ors (Calcutta High Court) HC held that impugned orders dated 12th February, 2020 rejecting the petitioner’s applications under the SVLDRS 2019, are arbitrary, invalid, perverse and not tenable in the eye of law for the following reasons: (i) On the date of filing of the applications […]
Cuttack Central Co-operative Bank Ltd Vs ACIT (Orissa High Court) ITAT held that Appellant-Assessee would be entitled to the benefit of the deduction under Section 80P(4) of the Act since it is a Cooperative Society involved in the business of banking. FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. While admitting the present […]
D. Murali Mohan Patanaik Vs Secretary to Government of Odisha (Orissa High Court) Under Rule 142 (1A) and (2A) of the OGST Rules, it is open to a person against whom a demand is raised to make a ‘partial payment’ and also to ‘file any submissions against the proposed liability’ in Part-B of Form-GST DRC-01A. […]
Ambey Mining challenges jurisdiction of two GST notices for the same period already adjudicated. High Court stay granted.
HC found no infirmity with decision of Adjudicating Authority and its findings that certain parties were involved in illegal export of Red Sandalwood/Red Sanders
Present applicant was working as ACIT. Accused No. 2 who was an Income Tax Inspector approached PW-6 and told him that there was a complaint filed against him and for that he should meet the present applicant i.e. ACIT.
