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 : Calcutta HC held that Section 74 does not permit one show cause notice for multiple financial years and quashed the SCN and conseq...
Income Tax : Calcutta HC dismissed the Revenue's appeal after the remand report confirmed the disputed receipt was sale proceeds of investments...
Custom Duty : Orissa HC set aside customs duty demand on a Port Trust, holding Section 45(3) applies to pilfered goods, not cargo lost in a supe...
Custom Duty : The Bombay High Court held that the customs authority failed to follow a binding CESTAT decision classifying glucometers under Tar...
Income Tax : Bombay HC disposed of Revenue appeals below ₹50 lakh, holding the CBDT exception added on 20 August 2018 applies prospectively, ...
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...
Tapas Kumar Basak Vs Assistant Director of Income Tax, International Taxation-II & Ors (Calcutta High Court) Tapas Kumar Basak (Petitioner) has challenged the impugned order dated January 25, 2007 passed by the Director of Income Tax (International Taxation), Kolkata (Respondent) treating the Petitioner as ‘Resident’ for having stayed in India for 182 days during the […]
Vinayaga Agencies Vs Assistant Commissioner (CT) (Madras High Court) Hon’ble High Court held that the authority does not have the jurisdiction to reverse the input tax credit already availed by the assessee on the ground that the seller has not paid tax. In this case the petitioner was dealer in lubricants, purchasing lubricants from a […]
Infiniti Wholesale Limited Vs Assistant Commissioner (CT) (Madras High Court) Asstt Commissioner (CT) v. Infiniti Wholesale Ltd. [2017] 77 taxmann.com 372 (Mad.) – The Hon’ble High Court of Madras held that if the sales are not disclosed by a seller either in the monthly returns or the tax collected from the dealer is not made […]
Where assessee had not made full and true disclosure of all material facts during the original assessment, the reopening of the assessment was not based on the change of opinion but the facts which emanated after the rectification application was filed by assessee and it was incorrect on the part of assessee to state that the reopening of the original assessment was on assumptions and presumptions.
Babu Khan Vs State of Rajasthan (Rajasthan High Court) In Babu Khan v. State of Rajasthan and Ors. there were a total of 121 Writ Petitions filed by the Liquor Vendors seeking waivers on the annual guarantee fee and tax relief for the second wave time period of COVID-19. In the case, the Petitioners contended […]
Late Bhupendra Bhikhalal Desai (Since Decd.) Through Legal Heir Raju Bhupendra Desai Vs ITO (Gujarat High Court) The only proposition of law that is applicable in the present litigation is that a notice, be it under Section 148 of the Act or Section 153C of the Act, issued to a dead person, is unenforceable in […]
Single Bench Order w.r.t Exemption provided to contribution upto Rs. 7,500/- PM to RWA under challenge before DB In Union of India v. M/S TVH Lumbini Square Owners Association [W.A.Nos.2318 and 2321 of 2021 dated September 09, 2021], the current appeal has been filed against the Ld. Single Judge Bench ruling provided in M/S TVH […]
The writ petition filed by the tax Bar Association before the Gauhati High Court seeking a direction from the respondent authorities to restore the old income tax portal immediately due to non functioning to the new income tax portal system (Income Tax Portal 2.0) inasmuch as the genuine tax payer who are interested in paying due taxes and submit the returns are not being able to pay the taxes and submit returns and other forms.
Indus Teqsite Private Ltd. (presently known as Data Patterns India Pvt. Vs DCIT (Madras High Court) Merely because the ratification has not been done by a Higher Authority, will it automatically vitiate the approval, which was granted by the Competent Authority namely the Development Commissioner. The learned Single Judge, after noting that the said assessee […]
Financial Software and Systems Private Limited Vs CIT (Madras High Court) The question of law which is involved is with regard to whether the assessee was liable to deduct Tax at Source in respect of the Computer Software which was dealt with by them, procured from a Non-Resident and sold in the Indian Market. This […]
