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...
Sanjay Chadha Trading As M/S Eveready Tools Emporium Vs Union of India & Ors. (Delhi High Court) A well known mark under Section 2(1)(zg) of Trademarks Act cannot be allowed to be infringed Conclusion: Delhi High Court dismissed appeals and restrained appellant from using word ‘EVEREADY’, as the same is a well-known mark due to […]
Delhi High Court restrained Respondents from manufacturing, selling, offering for sale, advertising, importing, exporting or in any manner dealing with products infringing the Subject Design under the Designs Act, 2000 for the main reason that a mere trade variant which is a combination of known designs would not be entitled to protection under the provisions of the Designs Act
Gujarat High Court held that the activity of dairy business cannot be construed as agricultural activity under Section 36 of the Income Tax Act, 1961.
Andhra Pradesh High Court observed that the law does not compel a man to do things which he cannot possibly perform and it was held that Rule 89 of CGST Rules, 2017, deals with a procedure for claiming refund, but requiring them to produce shipping bills, as proof of export cannot be made applicable to electricity, as it is impossible to produce shipping bill for export of electricity, since the Custom Law does not refer to electricity and shipping bill is a Customs document.
High COurt held that Registering Authority is bound to refuse to register an instrument for transfer of immovable property the ‘alienation or transfer of which is prohibited at any State and Central Act’. With the RERA Act mandating that the transfer of common areas should only be effected in favour of an Association of Apartment Owners
Vikas Jain Vs ITO (Delhi High Court) In view of the report of DDIT (Inv.) Unit-7(1) and 7(3) Mumbai, shared with the AO which suggests that the LTCG earned by the petitioner in AY 2014-15 was bogus and since, the said LTCG was claimed as exempt income, the AO at this stage, concluded that the […]
Madras High Court held that as the Appellate Tribunal is the ultimate fact finding authority, it is incumbent on the part of the Appellate Tribunal to examine the claim on the basis of additional documents/ evidences. Accordingly, matter remanded back to Appellate Tribunal to re-examine the issue.
Gujarat High Court held that the expression or word sufficient cause’ occurring in section 5 of Limitation Act, 1963, cannot be construed in a static form. Delay in filing of an appeal on account of rectification application and Lockdown duly condoned.
AGL Logistics Private Limited Vs CIT (Delhi High Court) In this case Assessing Officer failed to dispose of stay application dated 10th September, 2021 filed by the Petitioner within four weeks from its filing, as directed by Delhi High Court vide order dated 2nd September, 2021. Assessing Officer states that he could not comply with […]
The act on the part of the respondents of keeping the impugned show cause notices in call book for unduly long period, without disclosing any reason for delay is arbitrary in exercise of powers and is also in violation of provisions of Section 11A of the Customs Act. It would in our opinion vitiate the entire proceedings.
