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 : 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...
Income Tax : The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of...
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 : The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filin...
Income Tax : Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and fina...
Income Tax : The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virt...
Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
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...
The Madras High Court emphasized that Section 74 requires clear evidence of fraud, wilful misstatement, or suppression and cannot be invoked merely because of turnover mismatches or procedural discrepancies.
Allahabad High Court held that additional conditions for DFIA imports were contrary to binding judgments and dismissed the PIL.
Bombay High Court held that SION Entry E75 permits import of maize without restricting its variety, allowing popcorn maize under the DFIA Scheme.
The High Court held that failure to pass the order giving effect within the time prescribed under Section 153 resulted in abatement of the assessment proceedings. It ruled that the penalty under Section 271(1)(c) could not survive once the assessment itself had abated.
The Madras High Court held that unexplained trade credits falling under Section 68 cannot qualify for deduction under Section 80-IA. The assessee failed to establish the source and identity of the creditors.
The Madras High Court held that GST proceedings under Section 74 were not time-barred after considering the COVID-19 limitation extensions and statutory relaxations. It dismissed the writ petition while permitting the taxpayer to pursue the appellate remedy.
The High Court held that once an NCLT-approved resolution plan comes into effect, claims not included in the plan stand extinguished. It quashed the income tax demand and ordered refund of the recovered amounts with interest.
The Delhi High Court held that an assessment relying on a seized document and its author’s statement cannot be sustained without providing a real opportunity for cross-examination. The matter was remitted for fresh adjudication.
The High Court held that a writ petition against a show cause notice is ordinarily not maintainable when adjudication has not begun. It directed the petitioner to file a detailed reply and permitted all issues to be decided during adjudication.
The Madras High Court held that allegations regarding incorrect or incomplete disclosures in an election affidavit cannot be examined in a writ petition. It ruled that such challenges must be pursued through an election petition under the Representation of the People Act.
