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 Karnataka High Court held that property contributed as capital to a partnership becomes firm property. The individual or family rights cannot be claimed once ownership is transferred to the firm.
The court held that Section 74 cannot be invoked without alleging fraud or suppression. The key takeaway is that absence of jurisdictional facts invalidates GST proceedings.
The court recorded the Revenue’s statement withdrawing the suspension of registration and ordered immediate restoration. It held that further action must follow due process and proper hearing.
The issue was whether lack of detailed charges invalidates a show cause notice. The Court found that the taxpayer’s detailed replies indicated understanding of allegations. The key takeaway is that effective response can negate claims of vagueness.
The issue was whether parents-in-law can claim maintenance from a daughter-in-law. The Court held that the law does not include parents-in-law within eligible categories. The key takeaway is that maintenance rights are strictly limited to statutory provisions.
The High Court refused to entertain the writ petition as the Revenue had an effective statutory remedy by way of appeal. It held that issues of legal interpretation must be pursued through appellate mechanisms.
The ITAT found that the Assessing Officer made disallowance under Section 94(7) without verifying facts. The matter was remanded for fresh examination with proper opportunity to the assessee.
The court held that the impugned GST notifications were invalid as they curtailed limitation and were based on erroneous legal assumptions. The ruling clarifies that such arbitrary notifications cannot override statutory provisions.
The petitioner’s claim that delay was caused by a tax consultant was rejected. The Court held that the Tribunal’s finding was not perverse and required no interference.
The case addressed misuse of a public figure’s identity through AI-generated content and merchandise. The Court granted an injunction, holding such exploitation violates personality rights and causes reputational harm.
