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 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 article traces Justice Tejas Karia's journey from an arbitration specialist to a Delhi High Court judge while highlighting his...
Goods and Services Tax : The Punjab and Haryana High Court held that a GST order passed without considering the assessee's reply and without recording reas...
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 High Court held that failure to pass the order giving effect within the time prescribed under Section 153 resulted in abatemen...
Income Tax : The Madras High Court held that unexplained trade credits falling under Section 68 cannot qualify for deduction under Section 80-I...
Goods and Services Tax : The Madras High Court held that GST proceedings under Section 74 were not time-barred after considering the COVID-19 limitation ex...
Corporate Law : The High Court held that once an NCLT-approved resolution plan comes into effect, claims not included in the plan stand extinguish...
Income Tax : The Delhi High Court held that an assessment relying on a seized document and its author's statement cannot be sustained without p...
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...
Tvl. R K Motors Vs State Tax Officer (Madras High Court) It is also not in dispute that the bill is addressed only to the writ petitioner’s principal office at Sivakasi; delivery alone is to be made at Virudhunagar. I am of the view that even if by mistake, a wrong instruction had been given to the driver of the vehicle to head towards Sivakasi. Still it would not really matter. The only question that the respondent ought to have posed is […]
The Gujarat HC conclusively held that the Respondent ought to have directed the sanctioning Authority to refund the duty of the amount in cash instead of credit in the CENVAT account and for the foregoing reasons, the Petition was allowed to succeed.
Lalit Agrawal Vs ICAI & ANR (Delhi High Court) Hon;ble Court is unable to accept the contention that the Board of Discipline does not have the jurisdiction to examine the alleged misconduct which includes Sexual Harrassment on the part of the petitioner. Clause (2) of Part-IV of the First Schedule to the Act is wide, […]
Stove Kraft Pvt. Limited Vs Assistant State Tax Officer (Kerala High Court) Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to […]
Merely because non-interest bearing advance was given to third parties, the same would not justify that the test of ‘commercial expediency’ was not satisfied by assessee. Hence, disallowance of proportionate interest made by AO was not justified, as the same was given for business purposes.
Making of incorrect claim in law would not by itself amount to concealment of income or giving inaccurate particulars of income. Since revenue had not been able to show even remotely that there was any concealment of income or filing of inaccurate particulars of income, appeal was to be dismissed.
DLF Hotel Holding Case: Interest On Borrowed Funds Allowed As Deduction Under Section 36(1)(iii) Even If Some Of Funds Financed To Subsidiary Companies
On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company.
Pankaj Advertising Vs State of U.P. (Allahabad High Court) Allahabad High Court has held that levy and collection of Advertisement Tax by Nagar Palika Parishad, Hathras is without legislative/statutory competence and is ultra-vires Article 265 of the Constitution. The High Court observed that by 101st Amendment to the Constitution, Entry-55 of List-II of Seventh Schedule […]
ACIT Vs Shri Punit J. Patel (ITAT Mumbai) In application u/s.154 of the Act, the assessee has asked for rectifying the addition made of long term capital gains on sale of shares of Tripex overseas as undisclosed income. It is the assessee’s claim that the AO has made addition of Rs.3,86,192/- alleged to be bogus […]
