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 failure on the part of Objection Hearing Authority (OHA) to pass an order doesn’t automatically result in allowing refund u/s. 42(1) of the Delhi Value Added Tax Act, 2004.
Delhi High Court held that non-scheduled (passenger services) as defined under clause (b) of explanation to Condition no. 104 of notification no. 21/2022-CUS as amended by notification no. 61/2007-CUS doesn-t include providing air transport services to public at large on payment of published tariff.
Patna High Court held that the Reimbursement of Seignorage Charge and Labour Cess on construction and maintenance of Akauna Path to Yogapur Path work done under NABARD should be challenged before the appropriate forum.
Delhi High Court held that debarment of Haj Group Operator (HGO) was based on Income Tax Return which was later on rectified. Accordingly unsustainable order of blacklisting would not operate so as to render the petitioner disqualified in case it was to apply for enlistment as an HGO in the future years.
Madras High Court directed the petitioner to submit an additional reply to the Show Cause Notice issued under section 174 of the Central Goods and Service Tax Act 2017.
Calcutta High Court held that petitioner not allowed to change the classification of Tariff Heading for availing lower rate of Tariff under GST regime as petitioner never contested classification under Central Excise Tariff Act and enjoyed Duty Drawback accordingly.
Delhi High Court held that the applicant is established to be a mastermind of the whole operation only on the basis of statements under section 50 of the Prevention of Money Laundering Act 2002. Also period of incarceration and delay in investigation justifies a prima facie release of applicant on bail.
Bombay High Court held that provisions of section 21 of the Chartered Accountant Act 1949 duly complied and respondent found guilty. Accordingly held that order of reprimand of the respondent will serve th e ends of justice.
Debson Pumps Pvt. Ltd. Vs Assistant Commissioner of State Tax (Calcutta High Court) High Court permitted the petitioner to file an appeal after the expiry of statutory period after condoning the delay. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This application has been filed to condone the delay of 109 days in […]
It was held that the Court can allow the Petitioner to file an appeal where there is delay of negligible period by extending time as stipulated under Section 107 of the CGST Act even after expiry of three plus one months.