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 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 Patna High Court held that media must avoid labels implying guilt before a trial concludes. It directed news platforms to rest...
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...
Messrs Mahalaxmi Rubtech Ltd. Vs Union of India (Gujarat High Court) Conclusion: Since in the present case, the amendment of shipping bills by converting them into Drawback shipping bills was possible on the basis of the documentary evidence which was in existence at the time the goods were cleared for export and the benefit of […]
Kishor S/o Chintaman Tarone Vs State of Maharashtra (Bombay High Court) The crux of the issue involved is whether an administrator of Whatsapp group can be held criminally liable for objectionable post of its member for committing offences punishable under sections 354- A(1)(iv) , 509 and 107 of the Indian Penal Code and section 67 […]
PCIT Vs Cinestaan Entertainment Pvt Ltd (Delhi High Court) The law requires determination of fair market values as per prescribed methodology. The Appellant-Revenue had the option to conduct its own valuation and determine FMV on the basis of either the DCF or NAV Method. The Respondent-Assessee being a start-up company adopted DCF method to value […]
Service of notice through registered post was proper service of notice and there was no requirement to serve notice under certificate of posting as there was no rebuttal evidence to show that the complainant has deliberately and intentionally sent the legal notice to the wrong address and the accused was not working at the place and address shown in the registered envelope.
We find that impugned rejection of the declaration of the petitioner is in violation of the principles of natural justice which has impacted the decision making process thus rendering the decision invalid, it may not be necessary for us to enter into the merits of the challenge as to whether the declaration of the petitioner was in fact valid or not under the category of ‘voluntary disclosure’.
India Switch Company Pvt. Ltd. Vs Deputy Commercial Tax Officer (Madras High Court) It is stated that the ATM’s facilities are outsourced by the banks and that the petitioner was providing a technology solution to Bank of India and United Bank of India and the terms of the agreement clearly bring the transaction within the […]
P.T. Manuel And Sons Vs CIT (Kerala High Court) We are of the view that the reasoning of the Tribunal is erroneous. A decision taken subsequently in another case is not part of the record of the case. A subsequent decision, subsequent change of law, and/or subsequent wisdom dawned upon the Tribunal, are not matters […]
Madras HC ruling favors Revenue in tax case revision, remanding penalty consideration to Assessing Officer for fresh review. Full judgment analysis.
Next IT World Vs Assistant Commissioner (CT) (Madras High Court) The respondent in all the three impugned orders had stated that the Inspecting Officers had verified the relevant records and that they had correctly proved along with recorded evidence and that it was accepted by one Thiru.S.Kathir Rajan, who was the Managing Director of the […]
Parveen Jain Vs Directorate of GST Intelligence (Rohtak Court) In this case the firms which played vital role in issuance of fake invoices are registered at New Delhi. The complainant department has not shown so far that the six firms located at Rohtak (mentioned in Para no 3 of Reply) or their proprietors have been […]
