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...
Whether order u/s 241A withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India?
Synfonia Tradelinks Pvt Ltd Vs ITO (Delhi High Court) Delhi HC explains certain well-established principles enunciated by the courts over the years vis-à-vis initiation of proceedings under Section 147 of the Act. (i) The reasons which lead to the formation of opinion or belief that the assessee’s income chargeable to tax has escaped assessment should […]
Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court) In the absence of any clear finding by the Assistant Commissioner, Central Excise to support its disagreement with the finding of fact by the Commissioner of Appeals, mere disagreement with the order of the Higher Authority, namely, Commissioner (Appeals) will be opposed to the […]
Delhi HC stays proceedings in Ankit Bindal’s case, citing vague summons seeking self-incriminating material. Next hearing on 12/04/2021.
Vrinda Sharad Bal Vs ITO (Bombay High Court) The Bombay high court recently held that income tax (I-T) officers cannot adjust the refunds due to taxpayers against outstanding demands in excess of the limits laid down in instructions, circulars and guidelines issued by the Central Board of Direct Taxes (CBDT). he I-T returns for the […]
High Court held that Personal hearing must be afforded to taxpayer before cancellation of GST Registration. As in this case no such Opportunity was afforded to Taxpayer so High Court has Quashed the Cancellation order.
SYSKA LED Lights Pvt. Ltd. Vs Union of India (Bombay High Court) Conclusion: Since the respective authority had confiscated the imported goods without providing an opportunity to importer to call upon the proper officer to disclose the grounds for valuation , therefore, the impugned order in original was clearly unsustainable in law being in violation […]
The criminal complaint case of cheating instituted against a company and its Directors over non-issuance of duplicate share certificates to the complainant was quashed as mere non-issuance of duplicate share certificates on misplacement by an alleged shareholder did not indicate malice on part of the company from the inception of the transaction and assessee acted with criminal intent at the inception on an anticipation that the shares would be misplaced at a subsequent stage.
The Delhi High Court Ruled That The Second FIR In Respect Of An Offence Or Different Offences Committed In The Course Of The Same Transaction Is Not Only Impermissible But It Violates Article 21 Of The Constitution.
Commissioner of GST & Central Excise Vs TVS Motor Co. Ltd. (Madras High Court) The facts clearly show that there is direct nexus between the activity of TVSFS with that of the activity of the We say so because of the exclusive arrangement between the assessee and TVSFS. The Revenue has not disputed the factual […]
