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 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 Madras High Court restrained the proposed church construction near a century-old temple after finding a prima facie case and n...
Corporate Law : The Madras High Court upheld a man's conviction for killing an engineering student who chose to end their relationship. The Court ...
Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
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 : Smt. Pavithra Sugichandran Vs Office of the DCIT (Madras High Court) The Madras High Court considered six writ petitions challengi...
Income Tax : The Gujarat High Court upheld the ITAT's decision restricting the addition on alleged bogus purchases to 6% instead of sustaining ...
Income Tax : The Bombay High Court held that proceedings under Section 153C were barred by limitation as the assessments were not completed wit...
Income Tax : The Calcutta High Court held that an assessment cannot survive where the Assessing Officer having jurisdiction failed to issue a m...
Income Tax : The Calcutta High Court held that adjusting admitted refunds to recover more than 20% of disputed tax demand during the pendency o...
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 Madras High Court, while quashing an assessment passed under Tamil Nadu Value Added Tax Act (TNVAT), ruled that Assessing Officer, being an Independent Authority, cannot be compelled to follow the direction of the enforcement authority and the court quashed the assessment.
It is also an admitted fact that no such condition has been imposed in the notification, dated 20.12.1975 that the registered dealers engaged in sale of the above said goods, have to produce ‘C’/’D’ Forms for claiming concessional rate of tax.
M/S Ramdev Trading Company And Another Vs. State Of U.P. (Allahabad High Court) Penalty and seizure is not sustainable for movement of goods without Transit Declaration Form (TDF) unless there exists malafide intention to evade taxes. In absence of any allegation or evasion of tax being made against the petitioner at the stage of detention […]
The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authority under the CGST/SGST Act. After detention when verification was made, it was found that there was mis-classification as also under valuation.
It was argued that govt does not have any jurisdiction to enter into an inquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction.
M/s. Bharat Heavy Electricals Ltd. Vs. State of Maharashtra (Bombay High Court) It is evident that in the facts of the present case the contract was clearly one for supply and erection of equipment, supply of equipment being dominant purpose. No doubt the State of Maharashtra had enacted the Maharashtra Sales Tax on “Transfer” of […]
whether the assessee, who made a self assessment of tax and paid tax, far in excess of that determined under the regular assessment; is entitled to interest on the refund.
Where assessee was earning exempt income and no dis allowance was made by it and AO was of view that assessee failed to prove that own funds were utilized for investment, therefore, AO proceeded to compute dis allowance of interest paid on borrowed funds, however, it ignored the interest income earned by assessee, AO was not justified since for the purpose of dis allowance net interest expenses were to be taken.
There is no mention of Flavoured Chewing Tobacco in the definition of Pan Masala as per Appendix B. The ingredients mentioned in the definition of Pan Masala are used for human consumption in one form or the other and therefore come within the definition of food as per Section 2(v) (a) of the Prevention of Food Adulteration Act, 1954.
The Revenue in this appeal under Section 260A of the Income Tax Act, 1961 questions the decision of the Income Tax Appellate Tribunal (ITAT).
