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...
Madras HC directs passport renewal for petitioner abroad, contingent on undertaking to surrender before EOCC court and cooperate in pending Customs Act criminal case.
The Punjab and Haryana High Court dismissed the Enforcement Directorate’s petition challenging Lalit Goyal’s travel, as the issue was rendered moot.
Karnataka High Court held that re-adjustment of ALP without passing a Draft Assessment Order as required under section 144C of the Income Tax Act is not tenable in law. Accordingly, order passed thereon is void ab initio.
Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit.
Andhra Pradesh High Court held that petition cannot be entertained since the inordinate delay, in approaching the court, has not been satisfactorily explained. Accordingly, writ in GST matter dismissed.
The Gujarat High Court ruled that tax authorities cannot use Section 74 for extended recovery without proving fraud, if Section 73 time limits have passed.
The Rajasthan High Court in Krishan Gopal Gupta vs PCIT has ruled that a notice under Section 148 of the Income Tax Act is invalid if issued by a Jurisdictional Assessing Officer, reaffirming its earlier judgments on the matter.
Rajasthan High Court held CBIC Circular limiting GST refund claims post 18.07.2022 as arbitrary and violative of Article 14, upholding refund rights under Section 54.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Madras High Court held that matter of leviability of 2% TDS on reimbursable expenses in case of Customs House Agent [CHA] is remanded back since assessee failed to produce supporting documentary evidence.
