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...
Bombay High Court admits challenge to Section 16(2)(c) of CGST Act on supplier tax default, granting conditional stay amid conflicting High Court rulings on ITC validity.
Voluntary admission of turnover suppression made by a dealer at the time of inspection carried strong evidentiary value and could not be retracted without credible evidence. Appellate Assistant Commissioner and Tribunal erred in setting aside the assessment, as their reasoning was contrary to the evidence on record.
Calcutta High Court held that section 232 of the Kolkata Municipal Corporation Act makes the property tax dues as first charge on the property hence refusal to grant mutation on account of outstanding property tax fully justified.
Kerala High Court held that as the gold claimed by the petitioner, is already assessed in the name of the husband of the petitioner, and the proceedings in respect of the same are concluded, the petitioner cannot make a further claim in respect of the same. Accordingly, writ dismissed.
Provident fund dues were protected by statute and same were excluded from the liquidation estate of a company under Section 36(4)(a)(iii) of the Insolvency and Bankruptcy Code, 2016, thus, could not be denied to claimants on grounds of delay as it would defeat the object of protecting employees’ social security.
Delhi High Court held that Section 20 stipulates a defined mechanism for the retention of seized property or records, it is imperative that such procedure is strictly followed. Thus, retention of seized property without following procedure stipulated under section 20 of PMLA is not justifiable.
Delhi High Court has expressed some concerns in respect of the definition of the jewellery in proposed Rule 2(viii) of the Baggage Rules as also the monetary cap being retained, albeit with modification, under proposed Rule 5 of the said Rules.
Drying and roasting were diametrically different processes, and that imported roasted areca nuts must be classified as roasted nuts and not as dried nuts. The Court quashed the seizure made by Customs authorities and directed the release of the goods.
Delhi High Court held that bail application in case of money laundering and fake investment scheme allowed on account of delayed trial and there being no possibility of the trial concluding in the near future.
Madras High Court held that Appellate Assistant Commissioner is not justified in remanding the matter since authority has recorded a clear finding that explanations offered by assessee were very satisfactory. Accordingly, order remanding the matter quashed and appeal is allowed.
