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 : Bombay HC held that a 21-year-old woman cannot be compelled to return home or marry against her wishes, treating residence, marria...
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...
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 : Bombay HC quashed Section 148 notices, holding that search-based material required proceedings under Sections 153A/153C, not Secti...
Income Tax : Karnataka HC held Section 147 reopening invalid where seized material from a third-party search required proceedings under Section...
Income Tax : Gujarat HC quashed reassessment and penalty orders issued against a deceased person, holding proceedings concluded against a dead ...
Corporate Law : Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles a...
Income Tax : Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could...
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...
Madras HC: Delayed self-assessment tax payment is not ‘wilful evasion’ under IT Act S. 276C(2) if the tax is paid before prosecution. Mens rea is mandatory.
Bombay High Court directed the government to pay ₹71.31 lakh interest on IGST illegally collected on ocean freight, ruling that denial violated the principle of unjust enrichment.
Bombay HC clarified Section 276C(2), holding that mere failure to pay self-assessment tax is not willful evasion, quashing prosecution after tax was paid belatedly.
Delhi High Court sets aside GST demand order where SCN uploaded under “Additional Notices” tab, directs fresh reply & hearing; validity of extension notifications still pending.
The Delhi High Court granted an injunction protecting film actor Hrithik Roshan’s personality rights, restraining John Doe defendants and others from using his persona for commercial purposes, including misuse via AI and deepfakes.
Delhi High Court rules in PCIT v. Amadeus India that no Transfer Pricing adjustment is warranted for AMP expenses, citing no ‘international transaction.’ The Court reiterates the Finance Act 2022 amendment to Section 14A is prospective from AY 2022-23, not retrospective, dismissing the Revenue’s appeal for AY 2018-19.
Madras High Court granted an interim stay on all recovery proceedings initiated by the Income Tax Department against the reassessment order. The Court explicitly linked its decision and the case’s future to the Supreme Court’s forthcoming ruling in Hexaware Technologies, establishing a clear procedural precedent for similar reassessment writ petitions.
The Delhi High Court set aside a reassessment notice and the corresponding order under Section 148A(3) because its basis was the incorrect assessment year for a major transaction. The Court, in the interest of fairness, remanded the matter, directing the AO to provide a fresh hearing after the taxpayer files documents proving the transaction occurred in AY 2018-19, not the reopened AY 2019-20.
This decision reinforces the legal requirement that supervisory approval under Section 153D is a substantive safeguard, not an empty ritual. The High Court affirmed that granting blanket sanction to 246 assessments through a generic endorsement is equivalent to a mechanical approval that fails to satisfy legislative intent.
The Madhya Pradesh High Court set aside an Appellate Authority’s order by clarifying the calculation of the four-month limitation period for filing a GST appeal under Section 107 of the CGST Act, 2017. The judgment confirms that the first day is excluded, the period is calculated in ‘months’ (not days), and the corresponding date rule applies, validating an appeal filed on the last day of the extended grace period.
