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...
The Delhi High Court clarifies the interpretation of CBDT’s compounding guidelines, ruling that an assessee cannot be charged a higher fee of 5% on a second application if the first was merely rejected and the offence was never compounded.
Delhi High Court orders release of a startup’s goods held by Customs, citing an inexplicable delay and directing a review of policies for MSMEs.
The Allahabad High Court nullified seizure orders against M/s MLV Constructions finding that the tax authorities failed to issue a mandatory show-cause notice to the owner of the goods violating Section 129(3) of the Central Goods and Services Tax Act, 2017.
The Gujarat High Court quashed a customs duty reassessment against Mohit Minerals, ruling that authorities must provide a hearing and a speaking order before finalizing assessments.
The Karnataka High Court directed the IT Department to refund excess TDS to the Azim Premji Foundation, along with statutory interest, stressing that refunds cannot be indefinitely withheld.
The Karnataka High Court directed the Income Tax Department to issue a refund with interest to M N Dastur & Company, reinforcing that refunds cannot be withheld after an ITAT order.
The Karnataka High Court quashed a Rs.9.10 Cr ex-parte reassessment order against Arcade Constructions, ruling that a proper opportunity of hearing is essential.
Karnataka HC dismisses Revenue’s appeal, ruling that all reassessment notices for A.Y. 2015-16 issued after April 1, 2021, are invalid as per Supreme Court precedent.
Delhi High Court held that one day’s notice for hearing is completely violative of principles of natural justice. Also held that GST department needs to ensure that reasonably sufficient time is granted for furnishing reply. Thus, afforded 30 days time to file reply to GST SCN.
Chhattisgarh High Court held that questioning jurisdiction and authority of collector of Stamps for market value of property transferred under Income Tax Act not permissible since already accepted by petitioner. Accordingly, writ appeal sans merit is dismissed.