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 High Court granted bail in a GST ITC fraud case after noting that the accused had remained in custody for about four months and the evidence was primarily documentary. The Court found no material indicating a likelihood of evidence tampering or non-cooperation with the trial.
The Calcutta High Court held that Section 115JB was not applicable to Assessment Year 2011-12 as it became effective only from Assessment Year 2013-14. The appeal was dismissed in favour of the assessee.
The Delhi High Court held that an assessment order continues to exist even if an interim court order prevents it from being given effect to. It permitted the petitioner to file a fresh application under the Direct Tax Vivad se Vishwas Scheme, 2024.
The Gujarat High Court held that reassessment under Section 148 cannot be based on third-party loose papers that fail to establish a live link with the assessee. The Court quashed the notice as the material was vague and unrelated to the petitioner’s transaction.
The Gujarat High Court set aside the reassessment proceedings after holding that they were founded on an undated and uninvestigated complaint without any direct link to the petitioner. The Court found the reopening to be based on conjectures and surmises.
The Calcutta High Court held that sales tax remission under the West Bengal Incentive Scheme, 1993 was a capital receipt as it was intended to encourage capital investment and industrial expansion. It also decided the Section 80IA/80HHC issue in favour of the assessee.
The Orissa High Court held that reassessment proceedings initiated nearly 17 years after the relevant tax period were barred by limitation under the Odisha Entry Tax Act. The Court quashed the notices and reassessment order as being without jurisdiction.
The Bombay High Court held that reassessment beyond four years was invalid because the assessee had fully and truly disclosed all material facts during the original assessment. The notice under Section 148 and related proceedings were quashed.
The Bombay High Court held that sanction under Section 151(i) instead of Section 151(ii) for AYs 2016-17 and 2017-18 rendered reassessment notices invalid. It also quashed the consequential assessment orders and demand notices.
The Bombay High Court upheld the CESTAT’s finding that there was no evidence the Customs Broker advised the importer to violate customs laws or evade examination. It dismissed the Revenue’s appeal after holding that no substantial question of law arose.
