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 permitted the taxpayer to file a delayed appeal against the GST demand and penalty order passed under Section 74. The key takeaway is that the appellate authority may condone delay after considering that the taxpayer had been pursuing a writ remedy.
The Delhi High Court held that its earlier order directing the applicant to join investigation within ten days required no further clarification. The Court ruled that the applicant had failed to act within the stipulated timeline despite adequate directions.
The High Court refused anticipatory bail, holding that the investigation into the alleged liquor syndicate was at a crucial stage and required custodial interrogation of the accused. The Court found no exceptional circumstances warranting pre-arrest protection.
The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The Court also directed submission of a reply to the show cause notice within the prescribed period.
The Calcutta High Court held that refund adjustment against a disputed tax demand was unsustainable when both a stay application and appeal remained pending. The Court directed release of the refund with interest and barred coercive recovery until the stay application is decided.
The High Court questioned the Revenue’s refusal to grant credit for advance tax and TDS despite substantial amounts already lying with the Government. The matter was directed towards reconsideration through a fresh assessment.
Bombay High Court quashed income tax reassessment proceedings after holding that the PAN was not transferred to the competent jurisdictional officer and the Section 148 notice was issued by an officer lacking authority.
The Calcutta High Court upheld the ITAT’s decision quashing the assessment after finding that the notice under Section 143(2) was issued by an officer lacking jurisdiction. The Court held that such a defect is incurable and strikes at the root of the proceedings.
The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violated principles of natural justice. The assessment order was therefore set aside and remanded for fresh proceedings.
The Court held that although filing the audit report along with the return is directory, complete failure to furnish the report is fatal to the deduction claim. The ruling emphasizes that statutory benefits cannot be granted without substantive compliance.
