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 : Since the prosecution failed to establish disproportionate assets after properly accounting for the accused's legitimate income, l...
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...
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...
A Calcutta High Court bench commuted a man’s death sentence, stating judges should avoid a “bloodthirsty” approach. The court emphasized reformation and cited the man’s young age as a mitigating factor.
Madras High Court invalidates GST Notification No. 56/2023 impacting limitation periods. The court relied on a prior judgment and a Supreme Court order.
Madras High Court ruled that mere possession of proceeds of crime is enough to invoke PMLA. It dismissed a discharge petition, stating the act’s scope is not limited to projecting the money as untainted.
Delhi High Court dismisses an appeal from the PCIT, upholding the acquittal of an assessee in a prosecution case for failure to file returns under Section 276CC.
Delhi High Court allows prosecution of Raj Kumar Kedia in a Rs. 700 crore accommodation entry scam, confirming the authority of the Principal Director (Inv.) to grant sanction.
Delhi High Court held that absolute confiscation of four gold bangles without even permitting payment of any duty, redemption fine or penalty seems to be an extreme measure hence detained gold bangles being personal jewellery are directed to be released.
Kerala High Court allowed the writ petition inspite of availability of an alternate remedy since there is a violation of principles of natural justice. Thus, writ allowed and final order of NCLT set aside.
The Gujarat High Court ruled that a show-cause notice issued without granting reasonable time to respond to audit queries violates natural justice and is not valid.
Orissa High Court held that challenge against reversal of Input Tax Credit [ITC] under GST not entertained due to availability of alternative remedy to appeal before appellate authority under section 107 of GST Act. Accordingly, writ dismissed.
The Bombay High Court ruled that a tax order against a deceased person is legally void. Revenue can initiate new proceedings against the legal heirs under Section 93 of the CGST Act.
