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...
HC held that taxing authorities cannot stop any assessee from claiming its statutory right of appeal, in the garb of technicality and cannot deny to entertain the appeal filed offline on technical grounds, due to mistake of department or technical glitch in software when an appeal of assessee is not reflected on the portal.
The petitioner was engaged in the business of trading in coal. The department issued summons for recording of statement and production of sales and purchase registers. The director of petitioner was unable to attend and requested for adjournment.
Madras High Court Rules in Favor of Apartment Owners in Common Area Dispute: a legal battle in Chennai, India highlights the importance of transparency & fairness in ownership calculation & sharing of common areas & amenities.
Karnataka High Court held that in absence of any willful default on the part of the company, authorized signatory (vice-president) cannot be hauled into the web of crime for an offence under section 409 of the IPC.
Orissa High Court held that assessee has discharged its initial burden of showing that the transaction was only a branch transfer, whereas, the Department has been unable to prove the transaction was not merely a branch transfer but was a movement of goods by way of interstate sale. Accordingly, Central Sales Tax not leviable.
Jharkhand High Court held that as per Explanation-III to section 2(xlviii) of JVAT Act sale price shall not include cost for transport of goods from seller to buyer provided such cost is separately charged to buyer.
Vinod Fabrics Private Limited Vs ACIT (Gujarat High Court) Gujarat High Court quashes Section 148 notice along with order under section 148A(d) for AY 2014-15, Post SC decision in UOI vs. Ashish Agrawal FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. The petitioner seeks to challenge the notice issued under Section-148 of the […]
Taru Pallav Projects Pvt. Ltd. Vs ITO (Gujarat High Court) Hon. Gujarat High Court quashes Section 148 notice along with order under section 148A(d) for AY 2013-14, Post SC decision in UOI vs. Ashish Agrawal 1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 30.06.2021. In […]
Most of my judgements are getting sufficient views. Surely sometimes the analysis may turn out to be not satisfying However addressing the same with a tag that allocation of judgement will be stopped doesnt sound professional
Gujarat High Court directed direct pre-deposit amount to be quantified @ 15% of the tax demand raised by the respondent rather than 15% of the total amount fixed by the Assessing Officer.