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 : The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filin...
Income Tax : Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and fina...
Income Tax : The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virt...
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...
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...
The Court addressed whether appeals could proceed despite low tax effect. It held that since Rule 8(3A) was already struck down and not in issue, appeals were not maintainable.
The Court held that an assessment order passed in the name of an amalgamating, non-existent entity is void. It ruled that system glitches cannot cure a fundamental jurisdictional defect.
The Court held that rejection of a lower withholding certificate without reasons violates Rule 28AA. It remanded the matter for fresh consideration with a speaking order.
The Court held that Magistrates facing pressure from police must not hesitate and can initiate contempt proceedings. The key takeaway is that judicial independence must be protected from any external interference.
The Court set aside rejection of registration based solely on absence of an irrevocability or dissolution clause. It clarified that such conditions are not prescribed under law and cannot be imposed by authorities.
The Court halted GST proceedings questioning mandatory 1/3rd land deduction. It held that jurisdiction is doubtful as the underlying notification has been challenged as ultra vires.
The Court addressed restrictions on private religious gatherings and ruled that the State must ensure protection where threats exist. It held that limiting worshippers without valid grounds violates constitutional rights under Article 25.
The High Court held that DRT orders are appealable under Section 18 of the SARFAESI Act. It ruled that writ jurisdiction cannot be invoked without exhausting the statutory remedy.
Kerala High Court held that condonation of delay in filing of the annual returns only averts penalty and prosecution and doesn’t remove disqualification of the directors of the Company. Accordingly, the writ is disposed of and order is quashed.
The Court extended interim relief to contractors as the classification of Delhi Jal Board as a local authority is under consideration. The final GST rate applicable to contracts will depend on this determination.
