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 Court held that failure to pass a speaking order after remand violates statutory obligations and frustrates appellate remedies, directing authorities to decide the matter within a fixed timeline.
Gujarat High Court held that disallowance of claim made in return cannot amount to furnishing of inaccurate particulars. Accordingly, penalty under section 271(1)(c) of the Income Tax Act cannot be levied in such case. Thus, appeal of revenue dismissed and questions of law answered in favour of assessee.
The dispute involved non-implementation of an accepted adjudication order for release of personal jewellery. The Court held that Customs was bound to act on its own order and directed unconditional release.
The court refused to revive a customs appeal dismissed for non-payment of pre-deposit, holding that repeated attempts after long delays cannot be entertained once higher courts have rejected identical pleas.
The dispute concerned how aggregate average advances should be computed for bad debt provisions. The Court held that cumulative month-end outstanding advances, not incremental lending, must be used.
The Court declined to rule on the validity of time-extension notifications pending Supreme Court scrutiny and directed the taxpayer to pursue a statutory appeal. The key takeaway is that adjudication orders passed after replies can be tested in appeal, with limitation protection granted.
Karnataka High Court held that revision petition u/s. 264 of the Income Tax Act wrongly dismissed by holing that delay in filing revision petition cannot be condoned since the revisional authority already condoned the delay.
The issue was whether delay in approaching the Court was fatal despite exceptional facts. The Court ruled that restoration was warranted due to prolonged tribunal proceedings and late service.
Delhi High Court declined to interfere with an ex parte GST demand order but permitted a delayed statutory appeal. Ruling allows appeal to be heard on merits despite limitation, citing sufficient cause.
The Court permitted deposit of outstanding motor vehicle tax and additional tax where arrears were reflected on the portal without issuing a demand notice. The key takeaway is that authorities must consider waiver requests after tax payment.
