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 sets aside a tax assessment order issued against a deceased person, remitting the case for a fresh review and allowing the legal heir to respond
Kerala High Court denies provisional release for tankers seized over tax document issues, directing petitioners to pursue statutory appeals under CGST Act Section 107 or 130(7).
Delhi High Court quashes provisional bank account attachment against Mansi Overseas, citing a lack of justification under Section 83 of the CGST Act.
Himachal Pradesh High Court rules against parallel GST proceedings by Central and State authorities, mandating the Central Commissioner to lead investigations.
Kerala High Court quashes GST demand against Golden Traders, ruling that availing ITC under wrong heads, without revenue loss, is not automatically subject to reversal under Section 73.
Calcutta High Court directed department to accept the classification adopted by appellant since de novo adjudication didn’t commenced within time permitted by High Court but commenced after seven years.
Andhra Pradesh High Court rules unsigned tax orders are invalid, directing authorities to ensure manual or digital signatures before uploading.
Gujarat High Court directs authorities to process GST transitional credit claim where TRAN-1 was filed but not uploaded due to technical glitches.
Patna High Court didn’t entertained the writ application filed against ex-parte assessment order passed under GST due to availability of alternative statutory remedy of appeal before Tribunal. Accordingly, writ dismissed.
Gujarat High Court held that Standard Operating Procedure [SOP] to be followed under the Faceless Assessment Procedure of Section 144B of the Income Tax Act in case of non-responsive notice not followed. Accordingly, order quashed and matter remanded back to Faceless assessment authority.
