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 article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cannot rectify missing factual records.
The High Court held that an assessment order passed without issuing a show cause notice detailing the proposed additions violated the principles of natural justice. The matter was remanded for fresh proceedings after issuing a proper notice.
The Madras High Court held that assessment proceedings should include a show cause notice identifying the proposed additions before passing the final order. The assessment orders were treated as show cause notices and remanded for fresh consideration.
The Bombay High Court held that failure to issue a mandatory show cause notice and draft assessment order under Section 144B rendered the faceless assessment non est. The assessment and demand notice were quashed with liberty for fresh proceedings.
Karnataka High Court held that reopening a completed scrutiny assessment without fresh tangible material is impermissible as it amounts to a change of opinion.
Karnataka High Court held that Section 14A disallowance must be based on actual expenditure and remanded the matter for fresh computation.
Delhi High Court ruled that expenditure cannot be disallowed under Section 14A unless exempt income is actually earned in the relevant year.
Bombay HC held societies only recognize members for administration, not title. Membership cannot be denied over unresolved ownership claims.
The Bombay High Court held that merely organising protests or morchas against government decisions cannot justify externment. It ruled that authorities must establish genuine threats to public safety before restricting constitutional freedoms.
Allahabad HC ruled that cyber crime investigations must comply with BNSS requirements, including furnishing the FIR and specifying the lien amount.
