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...
Delhi High Court held that reassessment notices must be individually evaluated for surviving limitation. AO directed to re-compute limitation under Rajeev Bansal framework before deciding validity.
Explains when writ petitions are maintainable against revenue authorities and the legal principles guiding judicial interference.
The Bombay High Court held the reassessment and associated notices illegal and arbitrary, setting aside orders under Sections 147A(d) and 148.
Madras High Court held that reassessment proceedings under section 147 of the Income Tax Act against the deceased assessee sustained since income tax department not informed about the death of the deceased assessee.
Bombay HC held that an emergency arbitrator’s decision is an order and not an arbitral award as it does not finally decide disputes, making Part II enforcement inapplicable.
Court held that GST registration cannot be cancelled retrospectively when the proprietor had passed away before the Show Cause Notice. Orders were quashed and cancellation allowed from the notice date.
The Telangana High Court held that proceedings under Sections 148A and 148 initiated post-Faceless Scheme are procedurally invalid. All consequential orders were quashed, while the revenue retains rights under Supreme Court directions.
Delhi HC ruled that properties of individuals who migrated to Pakistan correctly vest in the Custodian, rejecting claims of Indian ownership post-migration.
The Court upheld the deletion of penalty under the Black Money Act after finding the wife was only a joint holder and the husband had fully disclosed the foreign asset. The ruling notes no substantial question of law arose.
Court ruled that FEMA summons issued under Section 37 operate within a civil-procedural framework and are not subject to gender-based safeguards under Section 160 CrPC. The key takeaway is that a woman cannot claim exemption from personal appearance in FEMA inquiries.
