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 Gujarat High Court directed release of the petitioner’s attached bank accounts after the State admitted that no findings under Form DRC-18 had been recorded. The Court, however, allowed the authorities to pursue recovery from the company or its responsible directors in accordance with law.
The Calcutta High Court held that the Income Tax Department cannot deny Form 5 under the Vivad Se Vishwas Scheme due to a technical portal error that wrongly mapped the taxpayer’s payment. It directed correction of the error and issuance of Form 5 after verification of the challan.
The Calcutta High Court held that KMC’s retrospective enhancement of Annual Valuation and consequential property tax demands lacked statutory authority and violated mandatory procedural safeguards. The Court restored the earlier valuation and permitted fresh assessment only in accordance with the KMC Act.
The Delhi High Court held that Google could not use the registered trademark HINDWARE as advertising keywords and granted a permanent injunction. The Court also awarded ₹30 lakh in nominal damages and litigation costs.
The Madras High Court restrained the proposed church construction near a century-old temple after finding a prima facie case and noting that the related civil suit was still pending. It held that status quo must continue until the dispute over the land and permissions is finally decided.
The Gujarat High Court upheld deletion of a Section 68 addition after finding that the lenders identity, creditworthiness and the genuineness of the loan transaction had been established.
The Gujarat High Court disposed of the Revenue’s appeal after it was not pressed due to the low tax effect in accordance with CBDT Circular No. 17/2019. Liberty was reserved to revive the appeal if required.
The Gujarat High Court held that even where on-money receipts are established, only the profit embedded in those receipts can be taxed. The Revenue’s appeal seeking taxation of the entire receipt was dismissed.
The Gujarat High Court upheld the Section 68 addition after holding that the Tribunal had properly examined the evidence and concluded that the unsecured loan transactions were not genuine.
The Karnataka High Court held that appeals filed by the Income Tax Department against inadequacy of sentence are not maintainable. It relied on an earlier Coordinate Bench decision and dismissed the appeals.
