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...
Revenue authorities were restrained from continuing with reassessment till further orders with respect to notices issued on or after 1-4-2021 without following the procedure prescribed under section 148A in 79 cases.
SEBI’s order appointing GTB as a forensic auditor challenged. High Court quashes decision due to bias concerns, orders new auditor appointment
Pomsy Food Products (P) Ltd Vs Union of India (Kerala High Court) High Court held that Interest under the Customs Act is statutory. There can be no waiver of such interest unless such waiver is provided for in the provisions of the Customs Act itself. FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner […]
Bharathi Cement Corporation Pvt. Ltd. Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court) Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause notice issued […]
The order rejected the submissions of the petitioner stating that burden to reconcile the data with the service tax returns was on the petitioner and holding that request for further time to be given for reconciliation is not justifiable.
Gujarat High Court observed that it cannot be said that there is no reason to believe that the income chargeable to tax has escaped assessment. The exercise of reopening has only been made after due inquiries and recording of statements of concerned persons and notice has only been issued after finding prima facie material.
Tripura High Court directed the Respondents to release the transport vehicle and machinery upon the Petitioner filing an undertaking that, if any tax or penalty liability is crystallized upon final assessment, the Petitioner shall deposit the same with the Government revenue.
High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal.
It is common practice in the District Courts and the High Court for the advocates to pass “‘Illness Slip’ and the matter is usually passed over by the Courts. It is likely that the advocate may be unwell but there is also likelihood that the ‘illness slip’ is just a device/ruse employed by the said advocate to circumvent hearing/further proceedings of the Court.
Southern Hills Developers Pvt. Ltd. Vs DCIT (Karnataka High Court) Facts- The Assessing Officer during assessment proceedings noted that the assessee has shown sales on the basis of the recognition of revenue from a project which was jointly executed with a partner. The Assessing Officer opined that finance charges claimed by the assessee were not […]
