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 : 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 Jharkhand High Court held that a marriage marked by 36 years of separation had become a "dead wood marriage," justifying disso...
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 : Delhi High Court held the ITAT failed to properly examine the ‘make available’ test for secondment payments, set aside its ord...
Goods and Services Tax : unjab & Haryana HC dismissed the GST writ as delayed, holding unexplained delay and failure to pursue statutory appeal barred reli...
Income Tax : Gujarat HC quashed the reassessment proceedings after holding that ignoring the assessee's adjournment request violated natural ju...
Income Tax : Madras HC upheld deduction for site restoration expenses, holding the contractual obligation under the PSC is allowable under Sect...
Fema / RBI : Calcutta HC directed completion of liquidation of 32 banking companies within six months with periodic reporting to RBI....
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...
Mangla Hoist P. Ltd. Vs Union of India (Delhi High Court) Admittedly, the judgment in Brand Equity Treaties Limited (supra), has not been stayed so far and therefore, the respondents are under an obligation to abide by the directions issued therein by adequately publicising the said decision and uploading it on their website as also […]
Delhi High Court in its judgment pronounced today has held that judgment in Brand Equity will continue to apply in-spite of retrospective amendment to Section 140 by The Finance (Amendment) Act, 2020.
High Court states that so long as functions of the computers are performed with other functions and other functions are dependant on the functions of the computer, ATMs are to be treated as computers and are entitled to higher rate of depreciation.
CIT Vs NCR Corporation Pvt Ltd (Karnataka High Court) Whether the tribunal is correct on facts and in law in holding that ATMs and encoders are computers eligible for 60% depreciation even when they do not provide processing activity and do not contain all features of computers and such cannot be called as computers? It […]
In the present case, Assessee is engaged in the business of providing accommodation entries to entry seekers. During the assessement proceedings AO held that the identity of the parties involved in the transactions were not furnished as well as genuineness of the transactions relating to total cash deposits were not satisfactorily explained by the assessee.
Mitha Ram Vs State of Punjab (Punjab and Haryana High Court) Learned counsel however submits that out of 29 witnesses, only 01 witness has been examined till date. Learned counsel for the petitioner then submits that because of the present COVID-19 situation and also the fact that trial is likely to take some time, detention […]
Detained Tobaco Product Released on Payment of Tax along with Penalty and after providing Bank Guarantee of Equal to the value of goods detained.
Bhuwan Chandra Pandey vs Union Of India And Others (Uttarakhand High Court) More than two decades have elapsed since the Supreme Court passed a landmark judgment in case of Vishakha vs. State of Rajasthan AIR 1997 SC 301, and formulate the famous ‘Vishakha guidelines‘, which inter alia providing guidance for the resolution of complaints through internal […]
ITAT states that, it has to be pointed out that any tax holiday can be granted to a person who declares a truthful return. It cannot and should not be granted to the person who claims that he purchased medical equipments in the guise of treating poor persons and it is subsequently found that the entire transaction is bogus.
The High Court of Punjab and Haryana granted anticipatory bail to a 24-year-old youth accused of committing tax evasion to the tune of over Rs 4 crore by generating bogus invoices of sales and purchases.
