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 court held that reopening of assessment was invalid since the deduction issue was already settled in favour of the assessee. It ruled that reassessment cannot be based on an issue covered by binding precedent.
The case examined whether one officer can perform dual roles in GST proceedings. The court held that such overlap violates natural justice and set aside the appellate order.
The case examined validity of a show cause notice covering several years. The court held that GST law requires year-wise assessment, making such consolidated notices invalid.
The Court held that the present case was identical to an earlier ruling and could not be distinguished. It disposed of the appeal in line with the prior judgment, ensuring consistency in decisions.
The Court held that invocation of the bank guarantee after expiry of the defect liability period was arbitrary. It ruled that absence of defects and delay invalidated the encashment action.
The Court held that the secured creditor’s rights were limited to project receivables and did not extend to management or contractual control. It ruled that the creditor could not challenge termination of the contract. The decision clarifies limits of secured creditor rights under IBC and SARFAESI.
The Court addressed whether additional remuneration taxed at the firm level can be taxed again in the hands of the partner. It directed CBDT to clarify the issue and stayed recovery proceedings. The ruling highlights concerns over potential double taxation.
The petition challenges the validity of a cess law on grounds of lack of legislative competence and arbitrariness. The Court has not ruled yet and has granted time for further submissions, keeping the issue open.
The case concerned rejection of reply without addressing all contentions. The Court held that incomplete consideration makes the order unsustainable and remanded the matter.
The issue involved denial of a personal hearing despite a specific request. The Court ruled that failure to provide such an opportunity violates statutory provisions and requires the order to be set aside.
