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 Bombay High Court restrained authorities from initiating prosecution or penalty proceedings while considering a challenge to provisions of the Black Money Act. The Court allowed appellate proceedings before the CIT(A) to continue.
Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather than payment for a supply. It consequently stayed coercive measures until the matter is finally adjudicated.
The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the actual date of communication of orders. The Court ruled that the burden lies on the Revenue to rebut an assessee’s declared date of communication with cogent evidence.
The Karnataka High Court quashed a service tax order passed under the Finance Act, 1994 after finding that the petitioner alleged lack of notice and denial of an opportunity to respond. The matter was remitted for fresh adjudication on merits.
The Calcutta High Court upheld the Tribunal’s order after finding that the reopening of assessment proceeded on incorrect facts regarding alleged exempt income from penny stock transactions. The Court held that no substantial question of law arose for consideration.
The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manipulation and misappropriation of GST amounts. The Court refrained from commenting on the merits and required a reasoned order within one month.
Referring to the Supreme Court’s guidance on general public utility institutions, the Court observed that entities engaged in professional or trade-related activities warrant detailed scrutiny. The case was remanded for re-examination under the revised legal standards.
The Madras High Court held that provisions for bad and doubtful debts must be added back while computing book profits under Section 115JA because of the retrospective amendment introduced by the Finance (No. 2) Act, 2009. However, it permitted audit reports for deduction claims to be filed at the appellate stage.
The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had been filed. The Court held that ignoring the taxpayer’s submissions violated principles of natural justice.
The Karnataka High Court restored GST registration cancelled for non-filing of returns, despite the appeal being dismissed on limitation grounds. The Court held that restoration could be granted where the taxpayer is willing to file pending returns and pay taxes, interest, and penalty.
