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 : Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could...
Income Tax : Madras HC held Section 153C action must be supported by incriminating material relatable to the relevant assessment year, distingu...
Income Tax : Delhi HC upheld Section 263 revision, holding an unreasoned assessment on subsidy was erroneous, and remanded the issue for fresh ...
Goods and Services Tax : Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to res...
Income Tax : Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to ver...
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...
There is no compulsion to opt under Section 6 of the Tamil Nadu Value Added Tax Act, 2006 and it is open to a works contractor to pay taxes under section 5.
It is no-doubt true that normally, Court would be loath to interfere in contractual matters unless a clear-cut case of arbitrariness or malafides or bias or irrationality is made out and Court must realize their limitations and the havoc which needless interference in commercial matters can cause.
There cannot be a service provider – service recipient relationship between a partner and partnership firm when a partner discharges his duties as a partner pursuant to deed of partnership. Hence no service tax is payable on the activities performed by the respondent in the capacity of partner to the firm.
HC Held that held there was a total lack of application of mind in order of Committee of Executives. There is also a manifest failure to consider explanation offered by borrower/guarantor.
It is not necessary that all contracts yield a profit; some result in a loss as well. This is not a factor to permit a party to avoid its contractual obligations.
HC held that Collector shall have no jurisdiction to determine compensation payable for acquisitions under Resettlement of Displaced Persons Act.
Customs authorities (DRI officials) have no power or jurisdiction to inspect or seize goods in respect of units situated in the SEZ area. The Court held that only the Officers empowered under Section 22 of the SEZ Act have the power to investigate any offence committed in the SEZ unit.
Section 278 (e) of the Income Tax Act, 1961, empowers the Court to presume culpable mental state of the accused, unless, the accused shows that he had no such mental state with respect to the act charged as an offence in the prosecution.
The respondent’s case that it was entitled to forfeit the sum of ₹60,00,000/- paid by the petitioner rested solely on the ground that it was earnest money and therefore, it could be forfeited in terms of the Agreement.
Ram Gopal Sharma Vs ITO (Rajasthan High Court) 1. Learned counsel for the petitioner has submitted that the petitioner is a senior citizen and has been filing regular income tax return. In the instant case, return of income tax was filed on 23.07.2017 for the assessment year 2017-18. The same came in scrutiny and high […]
