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...
Madhya Pradesh High Court held that re-entry into mortgaged property is illegal hence authorities are required to provide assistances and aid to the petitioner in dispossessing the borrower from the mortgaged property. Accordingly, writ allowed.
Madras High Court held that GST notice served only through GST common portal not accessible due to cancellation of GST registration. Accordingly, concluded that there was no service of notice and hence order quashed on account of breach of principles of natural justice.
Delhi High Court sets aside reassessment order against Salesforce.Com Singapore, citing lack of jurisdiction and established judicial precedents on FTS.
Allahabad High Court quashes GST order under Section 73, citing violation of natural justice as petitioner’s reply was rejected without considering evidence.
Madhya Pradesh High Court allows charitable society to condone delay in filing ITR and forms, citing Supreme Court’s COVID-19 limitation extensions and pandemic-related audit difficulties.
Delhi High Court directs CGST Department to process Rs. 10 lakh GST refund with statutory interest, finding no valid grounds for delay and noting untraceable deficiency memo.
Calcutta High Court dismisses writ against ex parte service tax order, noting petitioner’s non-appearance and availability of an alternate remedy despite COVID-19 period.
Uttarakhand High Court permits revocation of GST registration cancellation for non-filing of returns, aligning with prior identical rulings and setting conditions for compliance.
Bombay High Court quashes GST registration cancellation, ruling a vague show cause notice merely quoting a section is a breach of natural justice and cannot sustain the action.
Delhi HC directs Customs to refund Rs. 15 lakh with 4% interest, ruling re-crediting to an importer’s license was impermissible under an abolished scheme.