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...
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 : 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 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...
Bail Application under Section 438 of the Code of Criminal Procedure, 1973 has been filed on behalf of the Applicant, Prabir Purkayastha seeking Anticipatory Bail in ECIR dated 02.09.2020 under Section 3 and 4 of the Prevention of Money Laundering Act, 2002.
The Madras High Court set aside an ITO order, granting a petitioner another chance to submit documents missing from their initial show cause notice reply.
Telangana High Court disposes of excise appeal against Sirpur Paper Mills, citing NCLT order approving resolution plan that extinguished all indirect tax dues.
Madhya Pradesh High Court sets aside GST registration cancellation for Virendra Singh Thakur, citing a show cause notice that merely reproduced law without specific reasons.
Bombay High Court upheld a ruling requiring a condominium to charge maintenance fees based on apartment size, citing Maharashtra Apartment Ownership Act and condominium’s Deed of Declaration.
The Delhi High Court dismissed a writ petition from Sardar Auto Traders, directing the firm to use its appellate remedy for a fraudulent ITC case. The court cited a precedent on the non-maintainability of writ petitions in such matters.
Telangana High Court directs authorities to decide within 8 weeks on gazetted status for Deputy State Tax Officers, citing years of pending representations.
Madras HC restores Thulasi Fabric’s GST appeal, finding dismissal solely for delay unjustified. Court directs hearing on merits, noting disputed tax already paid.
Calcutta High Court held that addition towards share capital/ premium as unexplained cash credit u/s. 68 of the Income Tax Act justified since the assessee did not discharge the creditworthiness and the genuineness of the transactions. Accordingly, appeal of revenue allowed.
Gauhati High Court held that the Summary of the SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, summary cannot override or replace requirement of issuing proper SCN.
