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 Calcutta High Court directed the Enforcement Directorate to question the petitioner in Kolkata instead of Delhi. The Court held that the alleged offence and the cause of action originated in West Bengal, making questioning in Kolkata appropriate.
The High Court held that no addition under Section 68 could be sustained as the Revenue failed to produce material connecting the assessee with the cash deposited in another company’s bank account.
The High Court upheld the ITAT’s order after finding that the Revenue failed to establish any perversity in the concurrent factual findings regarding share capital, unsecured loans and earnest money.
The High Court upheld the ITAT’s finding that the assessee had established the identity of creditors and the genuineness of loan transactions through banking channels. The Revenue’s appeal was dismissed.
The Jharkhand High Court ruled that filing of a challan or charge-sheet alone is not a valid ground to reject anticipatory bail. Courts must examine the facts of each case and the accused’s apprehension of arrest before deciding the application.
The Madhya Pradesh High Court closed the defamation proceedings after the applicant expressed regret for an erroneous statement and the complainant accepted the apology. The Court directed closure of both the High Court proceedings and the pending trial court complaint.
Where an ECIR based on an earlier predicate offence had already resulted in search and seizure proceedings and no fresh incriminating material subsequently emerged, the Enforcement Directorate could not justify arrest under Section 19 PMLA by merely incorporating another FIR through an addendum and relying on substantially the same allegations.
Smt. Pavithra Sugichandran Vs Office of the DCIT (Madras High Court) The Madras High Court considered six writ petitions challenging assessment orders for Assessment Years (AYs) 2015-16 to 2020-21. The petitioner’s husband, a director of Gateway Office Parks Limited (GOPL), faced allegations of siphoning company funds, leading to a search and seizure operation. Materials allegedly […]
The Gujarat High Court upheld the ITAT’s decision restricting the addition on alleged bogus purchases to 6% instead of sustaining a 100% disallowance. It held that the appellate authorities rightly taxed only the income component embedded in the disputed transactions.
The Bombay High Court held that proceedings under Section 153C were barred by limitation as the assessments were not completed within the statutory period. It quashed the notices issued for Assessment Years 2014-15 to 2019-20.
