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 : Delhi High Court recent judgment highlights the alarming misuse of the POCSO Act, where cases are filed due to family objections t...
Corporate Law : J&K&L High Court quashes money laundering case against Farooq Abdullah, citing absence of a scheduled offence under the Prevention...
Corporate Law : Jharkhand HC directs the state to use its Special Branch to identify illegal immigrants allegedly from Bangladesh in six districts...
Corporate Law : Punjab & Haryana HC confirms that the Armed Forces Tribunal has jurisdiction to review the legality of a ‘displeasure award’ g...
Corporate Law : Bombay HC rules that relatives of a husband cannot be charged under Section 498A IPC solely for advising a wife to tolerate cruelt...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Custom Duty : Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supr...
Company Law : Delhi High Court held that timelines under Regulation 35A of the CIRP Regulations, 2016 for filing avoidance application are direc...
Income Tax : Delhi HC held that the settlement consideration as received was liable to be recognized as capital gains and the same couldn’t p...
Income Tax : Delhi High Court held that passing of order by the revenue under section 148A(d) of the Income Tax Act on the basis of fresh groun...
Income Tax : Telangana High Court held that notice issued u/s. 148 of the Income Tax Act must comply with the requirement of the Scheme whether...
Income Tax : Bombay High Court held that half-hearted approach on the part of AO to make additions on the issue of bogus purchase would not be ...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
Corporate Law : Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific or...
Income Tax : Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st Decemb...
Bombay High Court held that reassessment proceedings u/s. 148 of the Income Tax Act is liable to be quashed and set aside as original assessment was completed after considering all the facts and material.
A Share Purchase Agreement is a contract that lays out the terms and conditions related to the sale and purchase of shares in a company, ensuring that both parties are in an agreement.
It is seen in a number of cases that notices u/s 148A(b) are being issued on the basis of report of Investigation Wing of Income Tax Department, the Income Tax Officers hardly make any independent enquiry and thus relies on the report of Investigation Wing. This is called ‘borrowed satisfaction’ and an assessment order culminated on the basis of borrowed satisfaction can’t survive the test of appeal and shall be set aside at some stage in appeal.
Admittedly, if a search is conducted by applying Section 153A of the Income Tax Act, there should be a specific authorization. In the instant case, admittedly, there is no warrant authorization to conduct search as per Section 132 of the Income Tax Act on the petitioner.
Oyo Hotels And Homes Private Limited Vs DCIT/ACIT (Delhi High Court) The grievance of the petitioner, which is also obvious, is that the Commissioner of Income Tax (CIT) has not dealt with its application, preferred before him, in respect of the order dated 01.02.2023 passed by the Assessing Officer (AO) under Section 220(6) of the […]
Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal […]
S.R. Sales Vs State Of U.P. And 3 Others (Allahabad High Court) HC find that this is a case where the authorities had proceeded merely on presumption that goods which were being transported from Birur (Karnataka) to Kanpur (U.P.) were in fact brought by the petitioner from Nagpur into the State of U.P. using two […]
Amount already deposited by petitioner (as interest under protest) during stage of investigation against amount payable under Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019.
The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the Petitioner is that in view of the introduction of the GST, Petitioner is required to pay tax which was not envisaged while entering into the agreement.
Explanation about illness of counsel is not supported by medical certificate. Consequently, Court is not inclined to condone delay in filing revision case
