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...
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...
Goods and Services Tax : Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST ...
Income Tax : Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before cognizanc...
Income Tax : Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justif...
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...
Supreme Court Franklin Templeton Trustee Services Private Limited and another Vs. Amruta Garg and others etc. [Civil Appeal Nos. 498-501 of 2021 with other appeals] The Supreme Court (SC) held that home buyers are to be treated as creditors till the ownership rights in the property are not transferred to them, but they do not […]
Reopening of the assessment was questioned by the petitioner. The principal reason for reopening was advertisement and marketing expenditure incurred by the petitioner was not deductible in view of section 37, as petitioner was prohibited from advertising under the provisions of Indian Medical Council Act, 1956
State Tax Officer Vs Y.Balakrishnan (Kerala High Court) (1) The provisions of section 130 of the Act contemplate release of goods on payment of fine in lieu of confiscation at two stages (i) during the process of adjudication, under section 130(2) and, (ii) post-adjudication under section 130(3) of the Act. (2) At the time of […]
After framing of the assessment made under Section 143(3) of the Act, tangible material came into the hands of the AO through the investigation wing and upon perusal of the same, he made independent inquiries and applied his mind and upon due satisfaction, he formed an opinion that, the income has escaped assessment.
Yasir Amin Khan Vs Abdul Rashid Ganie (Jammu and Kashmir High Court) Facts- Special Mobile Magistrate convicted a man and punished him with simple imprisonment for a term of 6 months in a cheque bounce case of INR 10 Lakhs and in addition, he was also held liable to pay compensation of INR 2 Lakhs […]
M/s. Tata Steel Ltd. & Anr Vs State of West Bengal & Ors. (Calcutta High Court) Facts- The main issue raised was whether petitioners/purchasing HSD oil dealers who have been denied a refund of excess tax by the Respondent State Government of West Bengal which was admittedly collected by it from the petitioners through the […]
EIG (Mauritius) Limited Vs McNally Bharat Engineering Company Limited (Calcutta High Court) Facts- An application for enforcement of a foreign arbitral award dated 19th June 2020 and an addendum dated 26th October 2020 moved by the petitioner (i.e., EIG Mauritius) against the respondent (i.e., McNally Bharat Engineering Company Limited). However, the prayer for execution had […]
Council, for bringing the petroleum products under the GST regime, i.e., (i) the matter involves high revenue implications, (ii) requires larger deliberations and (iii) during pandemic times, it would be difficult to bring petroleum products under GST regime.
PCIT Vs Karavali Housing (Karnataka High Court) Section 80IB (10) it is not the mandate of the Section that the housing project must be on a vacant plot of land having minimum area of one acre and that where a new housing project is constructed on a plot of land having minimum area of one […]
In present facts of the case, the Hon’ble High Court dismissed the Review Petition and it was observed that the provisions of section 130 of the Act contemplate release of goods on payment of fine in lieu of confiscation at two stages (i) during the process of adjudication, under section 130(2) and, (ii) post-adjudication under section 130(3) of the Act.
