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...
The Telangana High Court held that recovery proceedings under Section 226(3) cannot automatically extend to a daughter’s bank account merely because she is related to the assessee.
The Madras High Court held that overseas travel under LTC was merely an administrative concession without statutory backing. Its withdrawal did not violate service conditions or employees’ rights.
The Court held that an employer acting in accordance with interim judicial directions restraining TDS deduction cannot be treated as an assessee in default under Section 201 of the Income Tax Act.
The Court directed trial courts to award just and reasonable compensation to survivors irrespective of conviction, acquittal, or absconding of the accused. It also ordered authorities to release compensation within thirty days.
The Telangana High Court held that an assessee cannot file an updated return under Section 139(8A) once assessment proceedings have commenced or are completed. The ruling clarifies that the third proviso to Section 139(8A) bars updated returns after issuance of scrutiny notices.
The High Court set aside the Order-in-Original after noting the petitioner’s grievance that submitted documents were not considered due to formatting issues. The matter was remanded for fresh adjudication with an opportunity to present all records.
The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where the purchasing dealer acted bona fide and complied with statutory requirements.
The Delhi High Court admitted appeals challenging the Tribunal’s reliance on Section 56(2)(vii)(b) for directing a fresh valuation exercise in a slump sale transaction. The Court framed substantial questions on the legality of invoking provisions allegedly inapplicable during the relevant assessment year.
The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are available. It directed the petitioner to pursue the appellate remedy after complying with the prescribed pre-deposit requirements.
The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability has been determined. The ruling emphasizes that statutory recovery mechanisms require a legally enforceable liability.
