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...
Allahabad High Court rules that service via registered email is sufficient under Section 169 of the CGST Act, affirming that it starts the limitation period for appeals.
The Bombay High Court ruled that a capital gains exemption for multiple residential properties before the 2014 amendment is valid, reaffirming a liberal interpretation of tax law.
Delhi High Court reduced the pre-deposit amount bearing in mind the financial constraints and held that the question as to whether the imported components constituted E-Rikshaw themselves shall also be adjudicated by the CESTAT. Accordingly, writ disposed of.
The Rajasthan High Court condoned a 700-day delay in a charitable trust’s filing, citing the president’s severe illness and death, and highlighting the need for a liberal, equitable approach.
The Madras High Court recently condoned a 288-day delay in a GST appeal, citing the taxpayer’s ill health and lack of notice. This ruling contrasts with a stricter Jharkhand High Court decision on a similar matter.
The Bombay High Court held that multiple GST show-cause notices for the same issue and period cause harassment, quashing an order-in-original due to an ongoing DGGI investigation.
Considering that the matter is at the stage of framing of charge and the trial has to begin, the Court is not passing any observation in this regard. However, for the purposes of this assessment, these set of circumstances do not persuade the Court that ECIR needs to be quashed.
Chhattisgarh High Court held that the petitioner would not be entitled for Input Tax Credit [ITC] to electrical energy consumed for maintenance of its township since it is not in the course or furtherance of business in terms of section 2(17) r.w.s. 16(1) of the CGST Act.
Bombay High Court held that in absence of express authorization, thus service upon the Chartered Accountant [CA] do not absolve the Tribunal of serving the copies of the order upon the assessee. Thus, appeal allowed and delay condoned.
Merely on the premise of mixing of the cargo, post the issuance of the let export order could not justify the claim for demand of duty on the entire lot, when there was nothing contrary to hold Fe% being more than the dutiable threshold, when arrived at on WMT basis.
