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 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 Chhattisgarh High Court upheld the acquittal after finding the relationship was consensual. A later refusal to marry did not e...
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...
Corporate Law : Allahabad HC ruled that cyber crime investigations must comply with BNSS requirements, including furnishing the FIR and specifying...
Corporate Law : Allahabad HC held that a bank lawfully froze an account on cyber crime investigation directions and advised the petitioner to purs...
Corporate Law : Bombay HC held that where TDR is used across all buildings, proportionate land conveyance based on built-up area is permissible de...
Corporate Law : Bombay HC upheld five-year disqualification after finding failure to supply committee meeting minutes within the statutory period ...
Goods and Services Tax : The Madras High Court quashed a GST assessment order issued nearly four years after the assessee's death. It held that proceedings...
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...
Having considered the arguments advanced and also the instructions communicated to us on behalf of respondent nos. 1 and 2, we deem it appropriate to direct respondent nos. 1 and 2 for not establishing Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh without leave of this Court.
According to Mr. Mahna, the administrative approval of Principal Chief Commissioner, Income Tax was obtained by the Assistant Commissioner, Income Tax only on 30.03.2018, i.e., after the issuance of the notice under Section 148 of the Act.
Ahinsha Chemicals Ltd. Vs Union of India (Gauhati High Court) This petition is instituted on the grievance that the Notification dated 27.03.2008 having been restored as per the judgment of the Supreme Court, two application dated 28.09.2020 under Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a […]
The present writ petition has been filed on 08.12.2020 with a delay of 1282 days. The entire blame for the delay has been placed at the door step of the tax consultant, who, according to the petitioner had prepared an appeal against the impugned order and, the petitioner believed, would file the same. The petitioner states that it could not follow up the matter with the consultant on account of severe financial losses and infighting between the partners in regard to the company’s management. No evidence whatsoever, has been placed in support of this submission and the delay of 1282 days amounting to nearly three years cannot be condoned on mere ipse dixit. Hence this Writ Petition is dismissed in limine.
PCIT Vs Singhal Exim Pvt. Ltd. (Delhi High Court) On the aspect of additions being made under Section 68 of the Act, we notice that the ITAT was intrigued with the approach of the AO, and rightly so, in our view. The Assessee had worked out the business income after considering the sales and purchases […]
Shyam Sunder Sethi Vs PCIT (Delhi High Court) The fact that the appeal included a plea of condonation of delay is not in dispute. Therefore, the appeal could not have been admitted unless the delay was condoned. But that by itself does not efface the fact that the appeal was pending. An appeal would be […]
Court On ITS Own Motion Vs Union of India & Ors. (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. To deal with the raging COVID-19 Pandemic, and to provide protection to the masses, the Central Government and the State Governments have rolled out the vaccination drive. In the first round, the frontline […]
Genus Power Infrastructure Ltd. Vs Central Goods and Service Tax (Rajasthan High Court) In the present facts and circumstances, the writ petition filed by the petitioner deserves to be dismissed for the reasons; firstly the matter is at the stage of show cause notice and opportunity of filing reply and personal hearing is still available […]
The objective of the MEIS scheme is to provide rewards to exporters to offest infrastructural inefficiencies and associated costs. In other words, the objective of Merchandise Exports from India Scheme (MEIS) is to promote manufacture and export of notified goods / products to notified markets and once this is done, such exporter is required to be rewarded by duty credit scrips which can be utilized by the exporter.
At the heart of this dispute is the 1st and 2nd Defendants’ utterly illicit use of a still image of the Plaintiff in their 2020 Telugu film entitled ‘dV’. It was released on 5th September 2020 and has been available on Amazon Prime, operated by Defendant No. 3, since then.