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.
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 Allahabad High Court ruled that ordinary land disputes involving allegations of cheating cannot attract the Gangsters Act with...
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 Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed...
Income Tax : The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed...
Corporate Law : Since the material on record disclosed grave suspicion regarding acquisition and possession of assets disproportionate to known so...
Income Tax : The Orissa High Court held that the Section 143(2) notice was issued by an authority lacking jurisdiction and set it aside. The Co...
Goods and Services Tax : The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remand...
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...
CIT vs. Sane & Doshi Enterprises (Bombay High Court) The three grounds which have been projected and emphasised pertain to treatment of total income as income from house property and allowing deduction under section 24 ignoring the fact that the income was received from the business asset (unsold flats) shown as closing stock.
Excellent question that emanates for consideration is nature of Rule making function exercised by the Registrar under Section 55(1) of the Act of 1960 whether it is legislative or administrative in nature and scope of interference by this Court in that function.
Outstanding issue which emanates for consideration is distinction between arrears of land revenue recoverable under Section 139 of the Chhattisgarh Land Revenue Code, 1959 (for short ‘the Code’) and dues recoverable as arrears of land revenue under Section 155 (c) of the Code.
In order to be exempted from making provision for reservation in favour of a person with disability, notification in the Official Gazette has to be duly published by the appropriate Government.
(1) The petitioner herein (Abhay Kumar Kapre) had filed Writ Petition No. 5308/2014 before this Court claiming quashment of advertisement dated 5.9.2014 (Annexure P-1) so far as it relates to relaxation of age in Clause 4(ii) & Clause 4(xi) and claiming age relaxation. This writ petition was disposed of by this Court by order dated 9.9.2015 […]
Karnataka High Court held In the case of CIT & ACIT vs. Karnataka Vikas Grameen Bank that Section 41(1) attracted when an allowance or deduction is sought to be made in respect of loss, expenditure or trading liability is incurred by the assessee.
Delhi High Court held In the case of Maruti Suzuki India Ltd. (MSIL) vs. CIT that the transfer pricing adjustment is not expected to be made by deducing from the difference between the ‘excessive’ advertisement
It seems to us that it would be an incorrect approach to start this process by considering the re-appointment or renewal of existing Government Counsels since that would dilute, nay, dissolve the discretion of the Government to appoint advocates whom they find trustworthy.
Likewise, in the matter of Shankara Cooperative Housing Society Limited v. M. Prabhakar and others, the Supreme Court has held that delay and laches is one of the factors that requires to be borne in mind by the High Courts when they exercise their discretionary power under Article 226 of the Constitution of India.
Punjab and Haryana High Court held In the case of ADIT vs. Sh. Dhan Singh Sharma that ld counsel for the applicant admitted at the time of arguments that statement was re-started after some time on the same day.
