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...
Where in case of reassessment proceedings stay was granted by court and thereafter stay was vacated, the reassessment order was to be passed within 60 days from the date of vacation of stay, AO was not justified in saying that the period of 60 days should be counted from the date of receipt of order in office since it was not aware of the order.
Central Secretariat Club Vs. Geetam Singh (Delhi High Court) Non-payment of minimum wages, to a workman is, therefore, unconscionable and unpardonable in law. It strikes at the very root of our constitutional framework, and belies the aspirations set out in the preamble thereto. The preamble to the Constitution is the Constitution. It is the most […]
Erada Gopi Chand Vs. Union Of India & Anr. (Delhi High Court) The primary ground of challenge raised in this writ petition is to the effect that once having accorded a certification to a film under Section 5A of the Cinematograph Act, 1952, the Central Board of Film Certification, constituted by the Central Government under […]
While admitting an appeal by the Revenue against the ITAT Delhi’s order granting relief to Patanjali, the Delhi High Court recently ruled that propagation of yoga, Vedic philosophy, practice of yoga, education with respect to yoga are to be considered as medical relief for the purpose of granting exemption under the provisions of the Income Tax Act, 1961.
For adjudicating upon the plea of peak credit the factual foundation has to be laid by the assessee. He has to own all cash credit entries in the books of account and only thereafter can the question of peak credit be raised
That judgment referred to the order of the DRP which had held that both the Assessees were not eligible Assessee under Section 144C (15) of the Act and that order of the DRP was binding on the AO. It was further held by this Court that the AO could not have disregarded the finding directions of the DRP and passed the final assessment order.
Failure to issue notice on any particular issue does not vitiate the exercise of power under Section 263 as long as the assessee is heard and given opportunity
In the circumstances, a direction is issued to the Tribunal to dispose of the appeal in an expeditious manner i.e., on or before 31/01/2018. It is needless to observe that in view of the specific direction issued by this Court for expeditious disposal of the appeal by the Appellate Tribunal, both parties are directed to co-operate with the Tribunal.
The Judicial Functioning Of The Supreme Court Of India Is Separate/ Independent From Its Administrative Functioning. The Dissemination Of Information Under The SCR Is A Part Of Judicial Function, Exercise Of Which Cannot Be Taken Away By Any Statute. The SCR Would Be Applicable With Regard To The Judicial Functioning Of The Supreme Court; Whereas For The Administrative Functioning Of The Supreme Court, The RTI Act Would Be Applicable.
The Madras High Court has quashed the Income Tax Assessment Orders passed against P. Chidambaram, Senior Advocate & Former Union Finance Minister, his wife Nalini Chidambaram, Senior Advocate, and his son Karthi Chidambaram. The High Court quashed the order terming it as illegal, arbitrary, and issued without following principles of natural justice.
