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...
Madras High Court rules that mere disallowance of a deduction does not automatically attract penalty under Section 271(1)(c) of the Income Tax Act.
Madras High Court rules against clubbing GST show cause notices for multiple financial years, emphasizing separate assessments and limitation periods per financial year.
Bombay High Court rejects PCIT’s appeal against Pacific Organics, citing ambiguous notice and follows Full Bench ruling in Mohd. Farhan A. Shaikh case.
The Madras High Court ruled that Faceless Assessment Officers, not Jurisdictional Assessing Officers, must issue assessment notices, citing Bombay High Court precedents.
Bombay High Court sets aside personal liability for One Person Company director in arbitration, upholding asset deposit by the company. Judgment clarifies Section 17 powers.
Madras HC sets aside a GST assessment order, ruling that tax authorities cannot invoke extended limitation period under Section 74 without explicitly proving fraud, wilful misstatement, or suppression of facts.
Telangana High Court sets aside assessment order against Durga Bhavani Enterprises, ruling the show cause notice was issued beyond the statutory limitation period under CGST Act.
Karnataka High Court set aside state GST notices against Toyota Kirloskar Motor, citing dual proceedings. Central GST notice to be re-examined.
Madras High Court held that the PMLA demands the existence of a predicate offence. When there is no predicate offence, initiation of proceedings under PMLA is a non starter. Thus, no predicate offence, no action by ED.
This Court considering the nature of the cargo and considering the facts that the said cargo had arrived at Chennai Port on 29.11.2024, deemed it fit to direct Revenue to reconsider the impugned order within a period of three weeks from the date of receipt of a copy of this order.
