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...
KSE Electricals Pvt. Ltd. Vs Project Director, Bangladesh Rural Electrification Board And Anr (Calcutta High Court) In contemporary business, trade and commercial transactions, both domestic and international, significant complexities are involved; for instance spatial distance between counterparties who engage in such commercial transactions. As such, it is often very difficult and challenging to approximately assess […]
Bpip Infra Private Limited Vs ITO (Rajasthan High Court) In these cases petitioners are aggrieved of issuance of the re-assessment notice u/s.148 of the Income Tax Act, 1961, which according to the petitioners are barred by limitation and that the Department before issuing the notice under Section 148 of the Act has not followed the […]
Since no definite view could be taken that the notice was beyond the period of limitation in terms of the proviso to sub-section (1) of Section 73 and it depend upon the factual examination and adjudication by the adjudicating authority, therefore, the matter was remitted back to the Central Tax Commissioner.
River Valley Meadows and Township (P) Limited Vs. DCIT (Bombay High Court) Bombay High Court quashed reassessment proceedings where reason approved one day after issue of notice u/s 148 In the present case, notice under Section 148 of the Income Tax Act, 1961 was issued for the A.Y. 2015-16 by the Jurisdictional assessing officer on […]
PCIT Vs Mahla Real Estate Pvt. Ltd. (Rajasthan High Court) We do not find that the Tribunal has committed any error in setting aside the assessment. The counsel for the revenue however has strenuously argued that in view of Section 292BB inserted in the Income Tax Act, mere defect in service of notice had to […]
Anticipatory bail was granted to a person accused of fraudulently availing and passing on fake Input Tax Credit (ITC) worth Rs. 72 Crores with some stringent conditions in view of the prior conduct of assessee.
Toyota Kirloskar Motor Private Limited Vs Commissioner of Central Tax (Karnataka High Court) No cenvat credit on outdoor catering service availed by assessee-employer for providing food and beverages in factory canteen Conclusion: Services received by assessee in the capacity of employer for providing food and beverages in the canteen maintained and run in the factory […]
The Kerala High Court, today admitted a batch of Writ Petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 144B of the Income Tax Act. The Court had also stayed all further proceedings pursuant to the assessments made against the assessee in the particular cases. The assessee challenged the constitutional validity of […]
Refund in case of inverted tax structure where input and output are same is allowed under Section 54(3)(ii) as given in Judgement by Gauhati High Court in the case of BMG Informatics Pvt Ltd Vs Union of India Facts of the Case: BMG Informatics Pvt. Ltd is dealing with IT system integrator and is a […]
The petitioners are alleged to have floated bogus firms and by entering into bogus transactions with bigger firms, they were getting huge amounts deposited in the bank accounts of the bogus firms so floated and were eventually facilitating the big firms to save on GST in a fraudulent manner
