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...
Bhima Enterprises Vs State Tax Officer (Kerala High Court) ‘ERROR APPARENT ON THE FACE OF THE RECORD’ IN A TAXING STATUTE – SHOULD BE AN ERROR SELF-EVIDENT – HIGH COURT OF KERALA The Hon’ble High Court of Kerala held in M/s. Bhima Enterprises Vs. State Tax Officer (Investigation Branch) & Anr (WP(C) No. 28526 of […]
Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court) Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions: (i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of […]
C. Srimannarayana Vs Hindustan Petroleum Corporation Limited, SECBAD and Another (Telangana High Court) Facts- The petitioner was appointed as a dealer by respondent no. 1 for operating a retail outlet. As per the contract terms, the respondent had an absolute right to terminate the contract on the happening of certain events. On 05.07.2000, the respondent […]
K. L. Johar & Company Vs State Tax Officer (Kerala High Court) HC held that Once this Court directed that the time spent in the writ petition is to be excluded, the Appellate Authority could not have done otherwise. However, contrary to the binding observations of this Court, extracted above, the Appellate Authority refused to […]
HC held that mere association with a terrorist organisation as a member or otherwise will not be sufficient to attract the offence under Section 38 unless the association is with intention to further its activities.
Author discussed a ruling on non-obstante clause. It has potential to become benchmark ruling on interpretation of non-obstante clause.
Harish Chandra Bhati Vs PCIT (Allahabad High Court) Personal Affidavit of Shri Tarun Bajaj, Revenue Secretary to The Govt. of India has been taken on record. It provides for initiation of suitable administration action against the erring officer where assessments are found to be high pitched or there is non-observence of Principles of natural justice, […]
Rati Ram Bambelwal Vs National Faceless Assessment Centre (Rajasthan High Court) Having heard learned counsel for the parties and having perused the documents on record, the order of assessment suffers from violation of principles of natural justice. As noted in response to the notice issued by the Assessing Officer under Section 144 the petitioner had […]
Dharmendra Kumar Singh Vs Union of India (Allahabad High Court) Instruction F. No. 225/101/2021/-ITA-II, dt. 25/04/22 provides for initiation of suitable administrative action against the erring officer in case where assessments are found by the local committee to be high-pitched or where there is non-observance of principles of natural justice, non- application of mind or […]
Rajasthan High Court imposes fine of INR 50K on Revenue Authority for illegal tax recovery. Learn about the case and its implications.
