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 : Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could...
Income Tax : Madras HC held Section 153C action must be supported by incriminating material relatable to the relevant assessment year, distingu...
Income Tax : Delhi HC upheld Section 263 revision, holding an unreasoned assessment on subsidy was erroneous, and remanded the issue for fresh ...
Goods and Services Tax : Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to res...
Income Tax : Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to ver...
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 directed GST department to pay interest on a delayed refund, citing Sections 54 and 56 of CGST Act and Bansal International precedent. Court specified applicable interest rates and periods, deducting time taken by petitioner.
The Bombay High Court has quashed and remanded Local Body Tax (LBT) assessment orders, citing a lack of proper reasoning by the Thane Municipal Corporation.
The Rajasthan High Court issues an interim stay on tax recovery against CG Tollway Ltd., halting coercive action until the next hearing. This article provides a summary of the case.
Madras High Court held that verbatim reproduction of contents of show cause notice without independent reasoning for arriving at conclusion results into violation of principles of natural justice. Hence, matter remanded back to file of first respondent for fresh consideration.
Gujarat High Court permitted the petitioner to rectify Form GSTR-1 due to inadvertently showing the turnover of sister concern in Form GSTR-1 resulting into difference in outward supplies declared in Form GSTR-1 and Form GSTR-3B.
Assessee contended that he had closed operations on 28.07.2017 and sought new registration under M/s Samyak Fashion (India). His provisional GSTIN under M/s Samyak International was allegedly misused by unknown persons, leading to wrongful availment and passing on of ITC.
The interest was earned from fixed deposits maintained with banks for the purpose of the business and related to the business of assessee. Interest was also earned on refund of taxes due to wrongful deduction of TDS by the customers of assessee.
The Bombay High Court has criticized Mumbai police for a three-year delay in a hit-and-run case, ordering a departmental inquiry against an officer and fast-tracking the trial.
In a significant ruling, the Delhi High Court ordered the disbursement of an accumulated Input Tax Credit refund to a petitioner, along with interest, within a strict three-week deadline.
Gauhati High Court has set aside a service tax demand, ruling that tax authority failed to prove it served show-cause notice to petitioner, and has remanded case back for a new hearing.
