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 : 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 : 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...
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 HC ruled that External Development Charges (EDC) paid to HUDA are not “rent” u/s 194−I, dismissing the Revenue’s appeal against SS Group Pvt. Ltd. No TDS liability confirmed.
Karnataka High Court upheld its earlier decision that payments for interconnect services to non-resident telecom operators do not constitute “Royalty” under the Income Tax Act.
The Delhi High Court allowed Heal Health Connect Solutions to appeal a GST demand order without pre-deposit, citing a prima facie error in denying ITC under Section 16(4) despite the extended limit under Section 16(5).
High Court stayed operation of an ROC order concerning alleged illegal share transfers and unauthorized director appointments, directing petitioner to approach NCLT Cuttack for a specialized adjudication.
The Delhi High Court declined to quash a Show Cause Notice under Section 74 of the CGST Act against Chetak Motors, finding prima facie justification for alleging wilful suppression.
Delhi High Court set aside notices in Kishore Kumar Sharma vs. ACIT, affirming that Section 153C proceedings require a jurisdictional AO to record prima facie satisfaction that incriminating material impacts each relevant assessment year.
Telangana HC ordered the Income Tax Department to issue a fresh order under Section 156A for a ₹143 crore tax demand on NSL Mining Resources, confirming the extinguishment of the dues following the NCLT-approved Resolution Plan.
The Allahabad High Court addressed the repeated cancellation of a firm’s GST registration, noting the department’s assertions of a non-existent business and forged credit.
The Calcutta High Court, in the case of Khokan Motors Works (P.) Ltd Vs Senior Joint Commissioner of State Tax, set aside a tax demand of Rs. 40,37,877/- by the State Tax authorities.
Delhi HC directed RST Batteries to appeal a ₹18.83 Cr GST demand under Section 107, ruling that allegations of fraudulent ITC involve complex factual issues unsuitable for writ jurisdiction. The Court extended the appeal deadline.
