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 Kerala High Court held that a single show cause notice and adjudication order covering multiple assessment years is not legally sustainable. The impugned order was quashed with liberty to issue separate notices for each year.
The Madras High Court held that a supplier claiming GST exemption must prove that water was supplied through tankers and not as packaged drinking water. The assessment order was set aside and remanded for fresh consideration.
The Telangana High Court held that an assessment order dated 02.09.2024 for FY 2019-20 was time-barred because the statutory deadline expired on 31.08.2024. The Court ruled that limitation affects jurisdiction and set aside both the assessment and appellate orders.
Assessing Officer acknowledged an inadvertent error in adding ₹46 lakh to the taxpayer’s income. The High Court remanded the matter for fresh assessment and directed consideration of all evidence, including the builder’s certificate.
The Kerala High Court remanded the matter after finding that the ITAT failed to expressly adjudicate the challenge to the validity of approval under Section 153D. The ruling underscores the need for tribunals to address every material issue raised before them.
The Karnataka High Court quashed the order rejecting revocation of GST registration because documents submitted by the taxpayer were not considered. The matter was remanded for fresh adjudication after a personal hearing.
The Bombay High Court held that a corporate guarantee cannot be equated with a bank guarantee and upheld a 0.5% guarantee commission rate. The Court rejected the Revenue’s challenge to the 3% rate adopted by the Transfer Pricing Officer.
The Karnataka High Court condoned the delay in filing appeals after noting that the issue relating to contributions under Section 57(2A) of the KCS Act had remained unresolved for over a decade. The Court also directed the CIT (Appeals) to decide the remanded matter within four months.
The Karnataka High Court held that a Magistrate conducting recovery proceedings under the KVAT Act has no authority to determine the validity of statutory ‘H’ Forms. The Court directed the taxpayer to approach the Assessing Authority instead.
The Allahabad High Court quashed a reassessment after finding that the Section 148 notice was based on an incorrect allegation of property sale. The Court held that reopening requires bona fide reasons supported by relevant material.
