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 : Delhi HC upheld Section 263 revision, holding an unreasoned assessment on subsidy was erroneous, and remanded the issue for fresh ...
Goods and Services Tax : Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to res...
Income Tax : Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to ver...
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 : 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...
Delhi High Court allows R.U. Overseas to file appeals against overlapping GST demands related to fictitious ITC and waives pre-deposit for the order with overlapping tax claims.
Calcutta High Court denies immediate interest u/s 244A on a court-directed refund where the underlying tax demand is still pending appeal, deeming the claim premature.
Himachal Pradesh High Court refuses to decide on the jurisdiction of Section 148 Income Tax notices for AY 2020-21 as a similar issue is pending before the Supreme Court; proceedings are stayed.
The Delhi High Court in Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner confirmed that uploading a Show Cause Notice and final order on the GST portal constitutes valid service, even if emails bounced.
The Madras High Court directed GST authorities to lift the bank attachment on former Director Subir Ghosh and treat the recovery notice as a show cause, company’s tax arrears under Section 89 of the GST Act.
The Punjab and Haryana High Court granted conditional bail to Rohit, the prime accused in a massive GST fraud involving a forged Commissioner’s signature to illegally withdraw Rs. 3.29 crore in credit, citing pre-trial custody duration.
The Kerala High Court restored an income tax appeal for ‘Sea Castle An Ayurvedic and Leisure Hotel,’ which had been dismissed by the Tribunal due to a 588-day delay. The court noted the initial Assessing Officer’s (AO) order lacked a hearing opportunity for the assessee, violating natural justice.
Bombay High Court admits PCIT appeal against ITAT deletion of disallowance under Section 40A(3) for excess cash payments, questioning reliance on a specific precedent.
Madras High Court set aside an ex-parte tax order against Standard Press, remanding the dispute over whether compounded tax under TNGST Act overrides statutory sales exemptions.
Calcutta High Court orders the GSTIN portal reactivation for Ashirvad Food Products to make the appeal pre-deposit, ensuring the right to appeal is not blocked by ‘inactive’ status.
