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 : The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filin...
Income Tax : Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and fina...
Income Tax : The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virt...
Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
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...
The court held that transfer pricing adjustments cannot automatically be treated as misreporting of income. Without evidence of deliberate concealment, penalty under Section 270A cannot be imposed.
While interpreting Rule 39(1)(a) to mandate distribution immediately upon receipt of invoice would lead to absurdity and conflict with the statutory scheme, as ITC could not be claimed or distributed before satisfaction of the conditions prescribed under Section 16.
The High Court directed strict enforcement of a 2025 SOP aimed at preventing foreign nationals from prolonging illegal stay by citing pending criminal cases. It also ordered formation of screening committees to review such prosecutions.
The court analysed whether the reason account blocked falls within the scope of Section 138 of the Negotiable Instruments Act. It held that the provision applies only when dishonour is linked to insufficient funds or lack of arrangement.
The Court set aside the DGFT order imposing penalty and customs duty demand for alleged EPCG export obligation default. The matter was remanded after directing the authority to provide the petitioner a personal hearing.
The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furnished to the taxpayer. The court held that denying access to such reports violates principles of natural justice and ordered a fresh hearing.
The court held that although the defendant established title through a court auction purchase, injunction could not be granted as possession on the date of the suit was not proved.
The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice details. Fresh assessment was allowed subject to deposit of 10% of disputed tax.
The court held that when an importer claims that a licence is not required under a notification, authorities must first consider the representation on merits. Customs were directed to provide a hearing and pass a reasoned order before refusing clearance.
The court issued guidelines requiring prior intimation to the presiding judge before arrests in court premises and created grievance committees to address disputes between police and lawyers.
