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 Gujarat High Court held that exporters who exported sugar with the prescribed permission of the Directorate of Sugar were entitled to RoDTEP benefits. It directed the authorities to grant the rebate despite the export policy being classified as restricted.
The Gujarat High Court held that the Tribunal rightly deleted the addition after finding that the Assessing Officer had not verified the assessees claim. It ruled that no substantial question of law arose and dismissed the Revenues appeal.
The Bombay High Court upheld the Tribunals order, holding that acceptance of the assessees explanation on reconciliation of professional receipts did not raise any substantial question of law.
The Jharkhand High Court held that a marriage marked by 36 years of separation had become a “dead wood marriage,” justifying dissolution. It also enhanced the wife’s permanent alimony from ₹10 lakh to ₹40 lakh.
The Bombay High Court quashed the reassessment proceedings after holding that approval was granted by the PCIT instead of the competent authority under Section 151(ii). The Court applied its earlier ruling and set aside the order and notice.
The High Court held that proceedings under Section 153C cannot be initiated without incriminating material relating to the specific assessment year. It quashed the notice and all consequential proceedings.
The Bombay High Court held that reassessment proceedings for AY 2018-19 were invalid because the sanction was granted by the PCIT instead of the PCCIT, as required under Section 151(ii). The Court quashed both the Section 148A(d) order and the Section 148 notice.
The Calcutta High Court dismissed the Revenues appeal after holding that the CIT(A) and ITAT had thoroughly examined the lenders’ creditworthiness. It found no substantial question of law warranting interference.
The Gauhati High Court held that the extended limitation under Section 73 cannot be invoked without specific findings of fraud, suppression, or wilful intent. The Court set aside the service tax demand, interest, and penalty for lack of statutory compliance.
The Delhi High Court held that the final assessment order was passed beyond the mandatory limitation period prescribed under Section 144C(13). It upheld the ITAT’s decision and dismissed the Revenue’s appeal.
