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 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 Jharkhand High Court ruled that filing of a challan or charge-sheet alone is not a valid ground to reject anticipatory bail. C...
Corporate Law : The Madhya Pradesh High Court closed the defamation proceedings after the applicant expressed regret for an erroneous statement an...
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...
Custom Duty : Gauhati High Court upheld Customs' seizure of areca nuts, holding that objective circumstances established the statutory reason to...
Income Tax : Bombay HC admitted the Revenue's appeal on AMP expenditure and payments to doctors, holding both require judicial examination. It ...
Goods and Services Tax : The Madras High Court held that Section 74 cannot be invoked without allowing the assessee to produce evidence establishing genuin...
Goods and Services Tax : The Madras High Court quashed a GST assessment on seigniorage fees after finding that the taxpayer's reply was ignored. It remande...
Goods and Services Tax : Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot exceed GST Council recommendations. Unsup...
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...
Notice under section 148 issued to a dead person could not be continued against the legal representatives and moreover, section 292B also could not be resorted to.
M/s Rasrasna Food Pvt. Ltd. Vs Union of India & Ors. (Punjab High Court) Observing that the twin conditions of presentation of Bill of Entry and arrival of goods stood complied with on 16-2-2019, prior to the issue of notification dated 16-2-2019 at 8:45 pm raising Customs duty on imports from Pakistan, Punjab & Haryana […]
Whether Rule 89(5) of the CGST Rules denying refund of ITC on account of input services in case of inverted duty structure is contrary to Section 54(3) of the CGST Act?
The Principal Commissioner of Income Tax-1 Vs Ankur Protein Industries Ltd. (Gujarat High Court) Whether the Appellate Tribunal has erred in law and on facts in allowing carry forward of unabsorbed depreciation following Circular No. 14 of 2001 without appreciating that the amendment to the Finance Act was prospective? Current depreciation is deductible in the […]
In the present case, the Assesses had incurred substantial expenditure towards renovation leading to enduring benefit. They are not merely repairs. The Assessees had also incurred expenditures towards improvement and construction of the building. These cannot be termed as ‘repairs’.
Pr. CIT Vs Shreeji Exhibitors (Bombay High Court) The impugned order of the Tribunal noted the fact that the assessee’s activity of letting out building premises is its business activity. This, the Tribunal observed it is clear from objects of the respondent as set out in its partnership deed viz. to deal with properties i.e. to […]
M/s Advantages India & Anr Vs Union of India & Ors (Delhi High Court) This Court is of the opinion that there is a principle and/or policy for guidance of exercise of discretion by the Government in the matter of selection of an investigative agency and there is no arbitrary, vague and uncontrolled power with […]
Pr. CIT Vs Vedanta Limited (Delhi High Court) It is apparent that the Assessing Officer without examining, commenting and rejecting the disallowance made by the respondent-assessee had applied Rule 8D as compulsory and universally applicable rule where the assessee has earned exempt income. However, Rule 8D cannot be invoked and applied unless the Assessing Officer […]
Tushin T. Mehta Vs CCIT (Madras High Court) The writ petitioner’s father late Mr. Tushaar Mehta voluntarily filed his return of income for the assessment year 1996-97 on 28.03.1997 admitting the total income of Rs.11,06,129/-. The assessee had claimed long term capital gains of Rs.3,26,813/- on sale of property made during that year. The property […]
M H Khanusiya Vs State of Gujarat (Gujarat High Court) Levy of Entry Tax at the rate of 12.5% treating Excavators as motor vehicles and/or at par with the motor vehicles is hereby held to be illegal, discriminatory, violative of Article 304(a) of the Constitution of India and against the object and purpose of the […]
