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...
Eversub India Private limited Vs Union of India & Ors. (Delhi High Court) Summons under circulars dated 23.12.2019, 26.02.2007 and 20.01.2015, and the guidelines incorporated in the circular dated 05.11.2019 have to be issued as a last resort; the contention being that if information can be obtained from officers working for an entity, then the top […]
Ercon Composites Vs Union of India (Rajasthan High Court) Shorn of legal technicalities what emerges is that the petitioner as a 100% EOU would have made purchases of raw material and inputs from the local market without payment of excise duty as well as not born duty on final product manufactured by it on a […]
The petitioner was unquestionably prosecuting his refund claim in a bonafide manner which ought not to have thrown away on hyper-technical objection of not having been filed before the competent authority and/or not having been filed in the prescribed format and finally as being delayed.
Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court) Summary of Show Cause Notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the CGST Act, 2017? [Ref: Roushan Kumar Chouchan vs. Commissioner of State, Jharkhand & Ors in writ petition (T) No. 1849 […]
Logix Infratech Private Limited Vs DCIT (Delhi High Court) Present writ petition has been filed challenging the order dated 28th July, 2022 passed under Section 148A(d) along with notice dated 28th July, 2022 issued under Section 148 of the Income Tax Act, 1961 (‘the Act’) for the assessment year 2013-14 and the proceedings initiated pursuant […]
Company cannot decide disputed question of right & title, ownership or right of occupancy has no nexus with grant of electrical connection
Petitioners have efficacious alternative remedy of filing appeal under SARFAESI Act before DRT and therefore writ petition is dismissed
Nidhi Agarhari Vs State of U.P (Allahabad High Court) The petitioner had applied for license for model shop within the limits of Civil Lines, Fatehpur for the Excise Year 2020-2 1 and the allotment letter dated 16.03.2020 was issued to the petitioner by the competent authority. Pursuant thereto, the petitioner deposited the license fees for […]
Held that provisions contained in Section 138 of the NI Act is to be interpreted in a liberal manner so as to achieve the object for which the said provision has been enacted. Thus, dishonor of cheque due to difference in signatures is also covered under section 138 of the Negotiable Instruments Act
SS Commotrade Private Limited Vs ITO (Calcutta High court) By this writ petition, petitioner has challenged the impugned order dated 30th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2014-15, and, all subsequent proceedings based on the impugned notice dated 29th June, 2021 under Section 148 of the […]
