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 Court held that transferring assessment proceedings under Section 127 was justified to facilitate coordinated investigation involving interconnected entities. Recording reasons and providing an opportunity of hearing satisfied statutory requirements.
The Court held that transfer of assessment proceedings to Delhi was justified where connected cases had already been centralized for coordinated investigation. Administrative convenience and effective assessment were found to outweigh the petitioners’ objections.
The Court emphasized that reassessment proceedings must comply with principles of natural justice by providing an effective opportunity of hearing. Ignoring explanations and documents submitted by the taxpayer vitiates the entire reopening process.
The Court ruled that an order passed over three years after the statutory deadline under Section 153(5) was without jurisdiction and void. It held that failure to act within the prescribed period renders the appellate order final and enforceable.
The Allahabad High Court ruled that ordinary land disputes involving allegations of cheating cannot attract the Gangsters Act without evidence of organized criminal activity. The judgment underscores that mere assertions by police are insufficient to invoke stringent anti-gang provisions.
The High Court quashed an Order-in-Original after finding that the petitioner alleged lack of notice and denial of hearing. It restored the proceedings for fresh consideration on merits.
The Madras High Court directed fresh consideration of an OBC-NCL certificate application in light of the Supreme Court’s clarification on income computation. It emphasized that the relevant guidelines must be considered while deciding eligibility.
The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been filed despite 60 days of custody. The Court also considered the maximum punishment prescribed and imposed conditions while granting relief.
The Karnataka High Court quashed an assessment order after finding that allegations concerning 119 apartment sales were introduced without prior notice during Section 148A proceedings. The Court granted the taxpayer an opportunity to submit a detailed response before fresh consideration.
The Kerala High Court set aside the ITAT and CIT(E) orders after finding that the applicability of CBDT Circular No. 7/2024 had not been properly examined. The Court directed the Commissioner to reconsider the trust’s request for registration from 1 April 2021 after granting an opportunity of hearing.
