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 : Since the prosecution failed to establish disproportionate assets after properly accounting for the accused's legitimate income, l...
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...
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...
MP HC dismissed a second writ petition filed by a cigarette manufacturer seeking documents already covered by earlier court orders, holding it was an abuse of process to stall GST adjudication and imposed ₹2 lakh as costs.
Delhi HC directs Customs and CBIC to strictly implement the DGFT’s Minimum Import Price (MIP) of Rs. 20,108/- per MT on Soda Ash imports to protect domestic industries.
The Allahabad HC quashed GST confiscation orders for excess stock, ruling that authorities must proceed via regular assessment (Sec 73/74), not severe confiscation.
Delhi HC condoned a 16-day delay in filing a GST appeal, holding that pendency of a rectification plea constituted a sufficient cause under Section 107(4) of the CGST Act. The appeal was restored subject to costs.
The Karnataka High Court affirmed that SEZ units can claim Section 10AA deduction on income enhanced through a voluntary Advance Pricing Agreement (APA) adjustment. The ruling clarifies that the bar under Section 92C(4) applies only to income enhanced by the Assessing Officer, not to voluntary APA compliance.
Karnataka HC ruled that an order giving effect to Tribunal directions passed after three-month limit under Section 153(5) is time-barred. Court upheld refund of ₹4.73 crore with interest under Sections 244A(1)(b) and 244A(1A).
The Karnataka High Court ruled that a bank is bound to comply with an Arbitral Tribunal’s order, such as freezing an account, without requiring separate execution proceedings. The key takeaway is that a bank’s compliance with a direct arbitral directive is lawful and not contingent on a civil court’s enforcement order.
The Karnataka High Court affirmed the legality of an ED arrest made in Sikkim concerning a Bengaluru-registered money-laundering case. The ruling establishes that PMLA confers pan-India jurisdiction on the ED, making the geographical location of the arrest irrelevant if a valid ECIR exists.
Court upheld Canara Bank’s decision to permanently cut a retired Chief Manager’s pension for issuing an unauthorised ₹300 crore manual LoC, ruling that grave misconduct proceedings can continue post-retirement under Bank Regulations 43 and 45.
Karnataka High Court granted anticipatory bail in a PMLA case noting that the predicate offence was still under police investigation and the accused was already on regular bail, making further custodial interrogation unnecessary.
