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 : 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...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
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...
The Court upheld deletion of the LTCG addition after finding that the Revenue relied on assumptions rather than evidence. Documentary records established the genuineness of the share transactions.
The Delhi High Court held that the period consumed in granting time to the assessee under Section 148A(b) must be excluded while computing limitation. As reassessment proceedings were initiated within time, the Section 148 notice was held valid.
The Court held that the arrest violated Section 35 of the BNSS because the reasons recorded were generic and not specific to the accused. The petitioner was ordered to be released on bail.
The High Court held that reassessment notices issued after the death of the assessee were a nullity and could not be sustained. However, the Revenue was granted liberty to proceed against the legal representatives in accordance with law.
The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a single Section 74 show cause notice. The impugned notice was quashed with liberty to issue fresh notices in accordance with law.
The Court upheld deletion of a ₹1 crore addition under Section 68 after noting that the assessee had furnished lender details, source of funds, and repayment evidence. It held that the dispute was purely factual and raised no question of law.
The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint had already been filed. The Court held that the allegations would be examined during trial and continued custody was not warranted at that stage.
The High Court granted regular bail on the principle of parity after noting that a similarly placed co-accused had already been released. The ruling emphasizes consistent treatment of accused persons in comparable circumstances.
The Court held that the issue was covered by its earlier ruling on Section 55A. It upheld the deletion of long-term capital gains addition and rejected the Revenue’s challenge to the DVO reference.
The Calcutta High Court set aside cancellation of GST registration and granted the taxpayer four weeks to file pending returns and clear dues. The ruling emphasizes providing an opportunity to regularise compliance where revenue interests are not adversely affected.
