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...
Madras High Court dismissed the writ petition challenging the circular issued by District Central Cooperative Banks as the circular merely sought to bring to the notice of the petitioner societies the statutory provisions in regard to the deduction of tax, enjoining that they adhere to and comply with the same.
Gujarat High Court held that provisional attachment of property under section 83 of the CGST Act can be invoked only during pendency of certain proceedings. In absence of any initiation of proceedings, powers of provisional attachment cannot be exercised.
Gujarat High Court held that due to zero supply it was believed that GST return is not required to be filed. Further, the consultant also didn’t advise the petitioner correctly. Accordingly, order of cancellation of GST registration on account of non-filing of GST return was quashed
Tata Steel Limited Vs State of Jharkhand (Jharkhand High Court) Interlocutory Application No. 9617/2022 has been preferred for ignoring defect and exemption from filing certified copy of Annexure-9 which is the photocopy of the appellate order. It is submitted that since the record of the Inferior Authorities are before the learned Commercial Taxes Tribunal, certified […]
CIT International Taxation Vs Bellsea Ltd. (Delhi High Court) HC held that duration of a permanent establishment would commence with the performance of business activities in connection with the building site or assembly project. A building site or an assembly project can only be construed at fixed place of business only when an enterprise commences its […]
Jurisdictional notice under Section 143(2) of the Act was issued against the dead person and the assessment order has also been passed against the dead person on his PAN without bringing on record all his legal representatives, therefore, the said assessment order and the subsequent notices are null and void and are liable to be set aside.
HC held that benefit under SVLDR Scheme could not be denied on the ground that the quantification required to be done under SVLDR Scheme is actually self-assessment done during duration of Audit.
Delhi High Court held that the issue relating to passing on the liability or reimbursement thereof does not relate to the taxing power of the state or any action taken or an order made in exercise thereof. The contention that the dispute raised is non-arbitrable on the aforesaid ground is thus negative.
Delhi High Court held that prima facie case is made out against the petitioner culpable under section 3 of the Prevention of Money Laundering Act, 2002 as property was obtained as the result of the criminal activity relatable to the scheduled offence.
Calcutta High Court held that disability certificate shows the disability was assessed by the doctor of the Board of Contai S.D. Hospital and their expertise and experience cannot be doubted in absence of any rebuttable evidence on record. Award granted by Ld. Tribunal justified.
