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 : Madras High Court remitted the GST assessment for fresh adjudication, directing deposit of the entire disputed tax before reconsid...
Corporate Law : Allahabad High Court held Cyber Cell cannot freeze an entire bank account and sought safeguards where an advocate's professional f...
Income Tax : The High Court held that an assessment order passed without issuing a show cause notice detailing the proposed additions violated ...
Income Tax : The Madras High Court held that assessment proceedings should include a show cause notice identifying the proposed additions befor...
Income Tax : The Bombay High Court held that failure to issue a mandatory show cause notice and draft assessment order under Section 144B rende...
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...
Provisions of the IBC was having overriding effect over other laws and the same would prevail in view of Section 238 of the Code. Hence, the proceedings initiated against assessee under Section 7(1) of the Act, 2004 was quashed.
Gurcharan Singh Vs Ministry of Finance (Delhi High Court) 1. Persons who are similarly circumstanced as the petitioner, i.e., those who obtain imported oxygen concentrators as gifts, for personal use, cannot also be equated with those who import oxygen concentrators for commercial use. Therefore, notification bearing no. 30/2021-Customs, dated 01.05.2021, will also have to be […]
Shah Nanji Nagsi Exports Pvt. Ltd. Vs Joint Directorate General of Foreign Trade (Bombay High Court) Conclusion: The order in respect of the core issue was the insertion of ‘actual user’ condition stipulated under Application Form ANF2B for import authorization in the two licences, whether such insertion was legally permissible or without entering into this […]
Hindustan Coca-Cola Beverage Pvt. Ltd. Vs Union of India and others (Bombay High Court) From a perusal of the show cause-cum-demand notice dated 09.05.2019 it is seen that according to respondent No.3, information was received that petitioner was engaged in the business of manufacturing and supply of various beverages and packaged drinking water. Petitioner supplied […]
Neeta Sales Corp Vs State Of U.P. And 2 Others (Allahabad High Court) 1. The Allahabad High Court directed the petitioner to file a fresh representation before GST Authorities to rectify mistakes in GSTR-1. 2. The division bench of Justice Sunita Agarwal and Justice Sadhna Rani said that without entering into the merits of the […]
MSPL Limited Vs PCIT (Bombay High Court) Tribunal Cannot Transfer Case On Account of Convenience of Respondent Out of State Bench And Even Such Administrative Order Can Be Challenged In Writ Bombay High court classical and landmark decision on power of Tribunal while analysing Rule 4 of ITAT rules regarding transfer of case from bench […]
Yogi Petroleum Vs Commissioner of VAT (Bombay High Court) Bombay high court landmark decision in Yogi Petroleum and Others Vs Commissioner of VAT quashing VAT AUDIT OF BUSINESS AFFAIRS NOTICE when issued beyond time limit from reassesssment u/s 34 of VAT regulations of 4 years and other host of issues analysed in tax matter writ […]
Qualcomm India Private Limited Vs Union of India And Others (Bombay High Court) Conclusion: Once there was delay in payment of refund within three months from the date of receipt of application, rigors of section 11BB set in and payment of interest on the delayed refund became obligatory. Non-granting of interest in such a case […]
Explore the tax implications on take-away food sales by Anjappar Chettinad A/C Restaurant. Madras High Court judgment, expert insights, and legal analysis provided.
Risha Lodha D/O Bhagwat Singh Lodha Vs Institute Of Chartered Accountants of India (Rajasthan High Court); S.B. Civil Writ Petition No. 6261/2021; Dated: 13/05/2021 BRIEF SUMMARY OF THE CASE The petitioner was a student aged 21 years who cleared her CA Foundation Examination in the year 2018, and became eligible to appear in CA Intermediate […]
