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 : 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 : Punjab & Haryana HC upheld Section 153C notices, holding the satisfaction note was not belated and limitation objections should fi...
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...
Hema Garg and another Vs State of Haryana and another (Punjab & Haryana High Court) It is submitted that in the instant case, the petitioners are praying for anticipatory bail, in response to the notices issued by the respondents-Department, just in the shape of demand in form GST DRC-01A with an advice to pay the […]
Cloudtail India Private Limited Vs CIT (Delhi High Court) Mr. Ruchir Bhatia, Advocate accepts notice on behalf of respondents. He states that AO has given reasons for rejecting petitioner’s Form 13 application for Nil/lower withholding tax certificate. He also states that as there was limited scrutiny for A/Y 2018-19, the provision for slow and ageing […]
It is for the NCLT to decide whether the matter before it ought to be decided or not, whether any injunction operates or impedes the progress of the matter before it and the parties cannot be asked to approach this Court for this Court to hand-hold the NCLT and guide it through its proceedings.
Mohd. Nashruddin Vs Union of India (Delhi High Court) 1. The present petition under Article 226 of the Constitution of India, essentially in the nature of writ of habeas corpus, has been instituted on behalf of Mohammed Nashruddin Khan (hereinafter referred to as the ‘detenu’), praying for quashing of detention order bearing No. PD-12001/03/2020- COFEPOSA […]
The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issued an Interim Order dated August 12, 2021] wherein it ordered the Pellagic Food Ingredients Private Ltd. (Petitioner) for the appearance through video conference in response to summons issued under Section 108 of Customs Act, 1962 […]
Maj. Surendra Kumar Hooda (retd.) Vs Kapil Gupta (Delhi High Court) Status of directorship of retired director who issued fraudulent cheque have to be tested at trial Hon’ble Delhi High Court held that, the correctness of the allegations against the Director who has already resigned on the date of presentation of postdated cheques issued by […]
SG Corporation Joint Venture Vs ITO & Ors. (Delhi High Court) 1. The respondents are restrained from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices. 2. No adjournment shall be granted on the next date of hearing. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT On 13th July, 2021, this […]
Cheema Local Carrier & Construction Vs Assistant Commissioner SGST (Chhattisgarh High Court) Petitioner has filed the current writ petition challenging three issues: Provisional attachment of bank account, Cancellation of registration certificate under Goods and Services Tax (GST); and Input Tax Credit (ITC) being blocked. The Petitioner contended that Rule 21 of the Central Goods and […]
Javin Construction Private Limited Vs National Faceless Assessment Centre & Ors (Delhi High Court) 1. Set asides an assessment framed without issuing SCN and draft assessment order, holding it against the principle of natural justice and mandatory provisions of section 144B(1)(vxi)(b) of the Income Tax Act, 1961. 2. Matter remanded back to the file of […]
CIT Vs Mr. John Ettimootil Samuel (Madras High Court) 1. Sets aside reassessment framed u/s 147 after expiry of four years of assessment u/s 143(3), holding that the assessee had disclosed all material facts in the original assessment qua consideration and deemed consideration u/s 50C of the Act. 2. The Tribunal was fully justified in […]
