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 allows conditional re-adjudication for Tvl. Sri Vinayagar Steels in a dispute over un-utilized input tax credit from the TNVAT regime.
Kerala High Court affirms notice service on an adult family member is valid under Customs Act Section 153, dismissing a challenge against gold confiscation and penalty.
Madhya Pradesh High Court rules taxpayers with pending appeals are eligible for 50% relief under the 2020 Samadhan Scheme, even if the original dispute involved statutory certificates.
Kerala High Court rules confiscation order valid even without express conveyance reference, if show cause notice proposed it and owner failed to respond.
Karnataka High Court sets aside IGST demand on Alstom Transport India for seconded employees, ruling that no GST applies when no invoice is raised and full ITC is available.
Calcutta High Court orders provisional release of detained goods in Surojit Das Vs Deputy Commissioner of State Tax, requiring 200% penalty payment pending final writ petition judgment.
Calcutta High Court directs taxpayer to appeal GST goods detention order, allowing confrontation of disclaiming consignor and opportunity to prove ownership.
Madras High Court sets aside an ex-parte GST order against Tvl. Fashion Falls Fabrics, mandating tax authorities to use alternative notice methods like RPAD for non-responsive taxpayers.
Reassessment proceedings could not be sustained in respect of other issues raised in the audit except in respect of two specific expenditure heads: processing charges and professional fees as the same could be treated as “information” under Section 148A.
Calcutta High Court remands Ultratech Cement’s GST appeal, dismissed due to manual filing, citing technical issues post-demerger. Court directs fresh adjudication and proper online uploads.
