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 held that although the petitioner failed to satisfy the twin conditions under Section 45 of the PMLA, prolonged custody without trial justified grant of bail under Article 21 of the Constitution. Bail was granted subject to stringent conditions.
The Gujarat High Court held that reopening under Sections 147 and 148 could not be sustained where allowing higher depreciation would not result in any escapement of income chargeable to tax. It ruled that the reassessment was based on a mere change of opinion and quashed the proceedings.
The Gujarat High Court held that DGCEI falls within the scope of law enforcement agencies under Clause 10(e) of the CBDT Circular, making the exception to departmental appeal monetary limits applicable. The Tribunal’s contrary interpretation was set aside and the matter remanded for fresh consideration.
The Bombay High Court held that royalty refunded by a foreign company to its Indian subsidiary under an Advance Pricing Agreement could not be taxed as its income. The Court also ruled that the APA governed the determination of the arm’s length price for the covered assessment years.
The Bombay High Court held that interest under Section 234D applies to excess income tax refunds issued before June 1, 2003, by following its earlier binding decision. The ITAT order was set aside and the Revenue’s appeal was allowed.
The Bombay High Court dismissed a writ petition after holding that the petitioner had an effective statutory remedy before the NCLAT under Section 61 of the IBC. The Court ruled that writ jurisdiction cannot ordinarily be invoked when such an alternative remedy exists.
The Karnataka High Court directed removal of encroachments from the road margin and civic amenity site after holding that the land claimant had no established right over the property. The Court dismissed the challenge to the survey and ordered action within eight weeks.
The Kerala High Court held that merely reporting eligible IGST credit under CGST and SGST instead of IGST did not amount to excess input tax credit or justify proceedings under Section 73 of the GST Act.
Delhi High Court ruled that the amendment restricting Explanation 2(e) applies prospectively and cannot take away vested refund rights relating to earlier tax periods. The Department was directed to decide the refund claims on merits.
The Karnataka High Court set aside the impugned order after finding that the entire tax demand had been recovered despite an interim judicial stay. It directed refund of the amount recovered beyond the 20% pre-deposit and remitted the matter for fresh consideration.
