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...
Bombay High Court set aside reassessment proceedings for AY 2016–17 as the sanction was granted by an unauthorized officer, holding that approval must come from senior authorities under Section 151(ii).
Bombay High Court held that reassessment for AY 2016–17 was invalid as the sanction was not obtained from the competent authority mandated under Section 151(ii) of the Income-tax Act.
Delhi HC ruled that date of electronic upload of DRP directions on ITBA is date of receipt under Section 144C(13). AO’s final order passed a day late was held invalid, reaffirming that physical delivery is irrelevant once uploaded.
The Delhi High Court dismissed the Revenue’s appeal, affirming that a prior approval for search assessments under Section 153D must involve the superior authority’s conscious application of mind. The Court held that approvals granted mechanically or through a single omnibus letter for numerous assessments are invalid, thereby quashing the assessment.
Court held that authorities cannot block Input Tax Credit accrued after the date of action, directing restoration of ₹1.43 crore to the taxpayer while upholding blockage of earlier credit.
Court held that maintenance charges in a housing society are recurring liabilities, and claims filed within six years remain valid under Section 92 of the Maharashtra Cooperative Societies Act.
The Karnataka High Court disposed of the Buckeye Trust petition after the ITAT President assigned the matter to a new bench, following a High Court order that restrained a Judicial Member involved in an allegedly AI-driven decision from hearing the case.
Calcutta High Court held that writ petition is not entertained due to availability of alternative efficacious remedy under the provisions of Income Tax Act against the final assessment order. Accordingly, writ petition dismissed.
Delhi High Court held that license fees paid for use of goodwill is allowable as business expenditure. Accordingly, the same is deductible under section 37 of the Income Tax Act. Thus, appeal of revenue dismissed.
Delhi HC: DRP direction receipt date is the ITBA upload date (not physical receipt). Final tax assessment order passed one day late under S. 144C(13) is time-barred and invalid.
