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.
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...
Goods and Services Tax : The Madras High Court emphasized that Section 74 requires clear evidence of fraud, wilful misstatement, or suppression and cannot ...
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 : Gujarat High Court upheld deletion of the Section 271D penalty, holding that absence of recorded satisfaction in the assessment or...
Income Tax : Bombay High Court held Section 153C notices invalid as the satisfaction note was not recorded immediately after the searched perso...
Income Tax : Bombay High Court dismissed the Revenue's appeal, holding it could not challenge the ITAT's addition after not appealing the CIT(A...
Income Tax : The Madras High Court ruled that employers cannot grant Section 89 relief or refund TDS unless employees submit Form 10E under Sec...
Income Tax : Orissa High Court held that Covid-19 constituted genuine hardship, directed Form 10B to be treated as filed in time, and ordered r...
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...
Service of notice on truck driver or fixation of copy of order on truck is none of the methods prescribed under GST Law and it is well settled that whenever a manner is prescribed, it should be done in that manner alone.
GM Powertech And Others Vs State of H.P & Others (Himachal Pradesh High Court) The order(s) of assessment made by the assessing authority, and, appertaining to GST levies, stand respectively embodied in Annexure(s) P-6 and P-7. However, the afore orders of assessment of GST, is, assailed through the instant petition. 2. After hearing the learned […]
Incorporated Chit Funds Association Vs State of Tamil Nadu (Madras High Court) Issue before the Court Appendix II of the Tamil Nadu Chit Fund Rules, 1984 (the TN Chit Funds Rules) was substituted by an amendment thereto which was effected by G.O.Ms.No.176, Commercial Taxes and Registration (G), dated 29.11.2017 in exercise of powers conferred by […]
Landmark judgment on claimed compensation & business expenditure. High Court rules against Assessee in Allu Arvind Babu vs ACIT case.
ITC Limited Vs Commissioner of Customs (Madras High Court) Article 226 is not meant to short-circuit or circumvent statutory procedures. It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations as for instance where the very vires of the statute is in question or where private or public wrongs […]
Acme Ware Housing Private Limited Vs Principal Commissioner (Preventive) (Madras High Court) The licensee under the Bonded Warehouse Scheme acts as an Agent on behalf of the Customs Department for that purposes and the provisions of Sections 57 to 73A in Chapter IX of the Customs Act, 1962 read with The Warehouse (Custody and Handling […]
Smt. Dharna Goyal @ Dharna Garg Vs Aryan Infratech Pvt. Ltd. (Delhi High Court) Perusal of the complaint shows that the allegation of issuing the cheque is against accused No.1 from the account maintained by accused No. 1 and allegations of signing are against accused No. 2, as authorized signatory of accused No.1. The allegation […]
Radhe Shyam Khemka (dead) through legal representatives Vs Raju Yadav Alias Ram Kumar (Chhhattisgarh High Court) In the matter of Sakhichand Sahu and others v. Ishwar Dayal Sahu and others2, the Division Bench of the Patna High Court has clearly held that the period spent in prosecuting an application in revision before the Sessions Judge […]
Aditya Gupta Vs. Union of India (Rajasthan High Court, Jaipur Bench) Learned counsel for the respondent has opposed the petition and has submitted that allegations levelled against the petitioner were serious in nature. After thorough investigation of the case it transpired that accused had committed fraud to the tune of Rs. 22 Crores by creating […]
Mayajaal Entertainment Limited Vs Commercial Tax Officer (Madras High Court) The present Appeals are squarely covered by the decision of this Court in PVR Ltd. v. CTO (W.A.No.685, 694 to to 697 decided on 15.10.20020) which dealt with the question of taxability of the Entertainment Tax on the Online Booking Charges and this Court held […]
