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 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 : Madras HC held morphed obscene images are a serious attack on a woman's privacy and dignity. It directed prompt police action and ...
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 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 : Karnataka High Court held that reopening a completed scrutiny assessment without fresh tangible material is impermissible as it am...
Income Tax : Karnataka High Court held that Section 14A disallowance must be based on actual expenditure and remanded the matter for fresh comp...
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...
Calcom Cement India Limited Vs Union of India (Gauhati High Court) Heard Dr. A Saraf, learned Senior counsel assisted by Mr. P Das, learned counsel for the petitioner. Also present Mr. SC Keyal, learned standing counsel for the respondent GST representing respondent Nos. 2 to 4 and Mr. SS Roy, learned CGC for respondent No. […]
PCIT Vs Sony Mobile Communications India Pvt. Ltd. (Delhi High Court) 1. The Assessment Order was made in the name of the assessee in which return of income was filed but the Assessee had already been amalgamated in another company and so the order was passed in the name of a non existent company. 2. […]
Vinayak Logistics and Anr Vs Union of India and 7 Ors (Gauhati High Court) Mr. Saraf, learned Senior counsel submits that such action of demand for misdeclaration that too after delivery of goods is in specific violation of Section 78 and 83 of the Railways Act 1989 and the law is settled by this Hon’ble […]
A writ petition is filed before Hon’ble Rajasthan High Court, Jodhpur while challenging the Circular dated 28.08.2020 being issued by the Bureau of Indian Standards(BIS). By virtue of the impugned circular, BIS has strictly directed the Cement Companies across the nation to not to use Registered TradeMarks which contains claims like ‘super’, ‘weather shield’ and […]
State of Kerala Vs Future Gaming & Hotel Services (P) Ltd. (Kerala High Court) The Hon’ble High Court of Kerala in State of Kerala & Ors Vs. Future Gaming & Hotel Services (P) Ltd [WA.No.78 of 2021], declared that a host state (where lottery is selling) has legislative competence to make appropriate rules to scrutiny […]
Swati Menthol & Allied Chemicals Ltd. and Anr. Vs Commissioner GST & Central Excise (Punjab and Haryana High Court) We find that the notices in the present cases having been issued more than decade back and the proceedings having not been concluded within reasonable time, the same deserves to be quashed. The subject matter in […]
Workmen of Renault Vs State of Tami Nadu (Madras High Court) Workmen of Renault-Nisan, Wipro Infrastructure & MRF filed Petitions with Madras High Court & contended that the safety or health of the workment cannot be compromised to keep the units functioning. High Court Observed as follows:- Prima facie, it appears that a policy decision […]
Dharampal Satyapal Ltd. Vs Commissioner of Central Excise and Service Tax (Tripura High Court) In terms of sub-rule (5) of Rule 6 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the machines which the manufacturer does not intend to operate would be uninstalled and sealed by […]
Risha Lodha D/O Bhagwat Singh Lodha Vs Institute Of Chartered Accountants Of India (Rajasthan High Court) (1) The petitioner, a young girl-student of 21 years of age, has knocked at the doors of this Court being aggrieved by extreme oppressive action of a professional body-The Institute of Chartered Accountants of India (for short, ‘Institute’), which […]
Sanmina-SCI Technology India Private Ltd. Vs ACIT (Madras High Court) Explanation 2(c) to Section 147 will not come to the aide of the relevance as, while the income chargeable has been made subject to excessive relief, the explanation cannot override the statutory prescription of limitation as set out in the proviso to Section 147. The purpose of the […]
