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...
Delhi High Court held that in terms of section 35L of the Central Excise Act, 1944 when issues of determining taxability or valuation are involved, the appeal would lie to the Supreme Court. Accordingly, appeals are disposed of.
Delhi High Court held that under Section 148A of the Income Tax Act, both the Jurisdictional Assessing Officer and Faceless Assessing Officer possess concurrent jurisdiction to issue reassessment notices, reaffirming its earlier ruling in TKS Builders Pvt. Ltd.
Reiterating its view from K.S. Builders Pvt. Ltd., the Delhi HC held that both Jurisdictional and Faceless Assessing Officers have concurrent powers to issue reassessment notices under Section 148 of the Income Tax Act.
Delhi High Court’s ruling in Neena Wadhwa v. PCIT upholds the concurrent power of both the Jurisdictional Assessing Officer (JAO) and the Faceless Assessing Officer (FAO) to issue reassessment notices under Section 148, citing the binding precedent of T.K.S. Builders Pvt. Ltd..
Madras High Court held that freight charges are directly related to the delivery of goods and therefore form an inseparable part of the sale consideration. Thus, freight charges form part of the sale price and are taxable under the Sales Tax Act.
Chhattisgarh High Court held that addition on account of unaccounted sales based on estimated production yield in complete absence of any adverse material is rightly deleted. Accordingly, substantial question is answered in favour of assessee.
Delhi High Court allows NALCO to file a delayed statutory appeal against a ₹32 lakh GST demand, citing inadvertent error and the ongoing Supreme Court challenge regarding Section 168A deadline extension notifications.
Delhi High Court rules that a Section 153C notice for AY 2010-11 was time-barred. Citing the RRJ Securities Ltd. precedent, the Court confirms the six-year block period for an “other person” must be calculated from the date documents are handed over to the AO, not the date of the original search.
Allahabad High Court set aside GST assessment fixing evaded sales above purchases, directing authorities to pass a reasoned order after hearing the petitioner.
The Delhi High Court quashed the retrospective GST cancellation of M/s Kansal Associates, whose sole proprietor died during the COVID-19 pandemic, ruling that the legal heir must be given a fresh opportunity to file a reply and receive a personal hearing on the Show Cause Notice.
