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 : Allahabad HC asserts that Section 498A IPC is often misused against entire families to exert pressure. Employment prospects should...
Corporate Law : The Orissa High Court ruled that voter ID alone is not reliable for determining age in insurance claims, directing LIC to reassess...
Corporate Law : Delhi High Court recent judgment highlights the alarming misuse of the POCSO Act, where cases are filed due to family objections t...
Corporate Law : J&K&L High Court quashes money laundering case against Farooq Abdullah, citing absence of a scheduled offence under the Prevention...
Corporate Law : Jharkhand HC directs the state to use its Special Branch to identify illegal immigrants allegedly from Bangladesh in six districts...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Custom Duty : Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supr...
Income Tax : Delhi High Court quashes reassessment notices for AYs 2013-14 and 2014-15, citing procedural lapses and lack of valid grounds unde...
Company Law : Delhi High Court held that timelines under Regulation 35A of the CIRP Regulations, 2016 for filing avoidance application are direc...
Income Tax : Delhi HC held that the settlement consideration as received was liable to be recognized as capital gains and the same couldn’t p...
Income Tax : Delhi High Court held that passing of order by the revenue under section 148A(d) of the Income Tax Act on the basis of fresh groun...
Income Tax : Telangana High Court held that notice issued u/s. 148 of the Income Tax Act must comply with the requirement of the Scheme whether...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
Corporate Law : Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific or...
Income Tax : Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st Decemb...
Bombay High Court held that Insolvency and Bankruptcy Board of India (IBBI) suspending registration of registered valuer merely because criminal proceeding is initiated against the valuer is untenable in law.
Bombay High Court held that notice without signature affixed on it, digitally or manually, is invalid and would not vest AO with any further jurisdiction to proceed to reassess the income of the petitioner.
Mahimananda Mishra Vs ACIT (Orissa High Court) A plain reading of ection 2(22)(e) of the Income Tax Act, 1961 indicates that the taxing of the deemed dividend has to be in the hands of the shareholder of OSL. In the present case, admittedly it is Mr. Mishra in his individual capacity who holds 36.95% of […]
Dilip Bhikhalal Desai Vs DCIT (Calcutta High Court) Justice Shekhar B Saraf in this order was dealing with challenge to the order u/s 148A(d) and Notice u/s 148 dated 29th July,2022 which was passed by the AO for the AY 2015-16 admittedly relying on the Instruction No 01/2022 dated 11th May, 2022 and Appellant argued […]
This Court finds that the taxing authorities as well as the appellate authority should not pass orders in a mechanical manner, when it is dealing with the commercial and financial matter, which affects the revenue of the State.
Sumiti Alloys Pvt Ltd Vs Commissioner Commercial Tax U.P (Allahabad High Court) HC find that the Tribunal has recorded a categorical finding of fact which needs no interference by this Court as there was difference in the stock found by the survey team on the premises of the assessee on the basis of which the […]
Statement of a truck driver cannot be the basis for initiating penalty proceedings. Statement of truck driver which has been recorded by officer of department is not corroborated by any proof and said statement cannot be relied upon for initiating penalty proceedings.
HC held that cancellation of GST Registration due to non-filing of returns can be revoked if assessee files pending returns and pays the taxes, fines, interest along with fee due.
HC held that revocation of GST registration without any explanation and only reason that returns were filed late is not sustainable for cancellation of GST registration.
Ball Aerosol Packaging India Private Limited Vs ACIT (Gujarat High Court) In this case what emerges from the record is that no fresh tangible material distinct from what was made available by the petitioner during the assessment proceedings is emerging and specific queries which have been raised with regard to issues now raised have already […]
