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.
Goods and Services Tax : February 2025 GST Case Law Compendium covers significant High Court and Supreme Court judgments on key GST issues. Orders issued u...
Corporate Law : Explore key landmark civil cases in India, including their legal impact on constitutional rights, reservations, governance, and wo...
Corporate Law : Kerala High Court quashes order restricting a woman's liberty, stating participation in protests is not sufficient reason to curta...
Income Tax : Delhi HC ruled WGF Financial Services can't claim bad debt deduction under Sec. 36(1)(vii) as furnishing guarantees wasn't its reg...
Corporate Law : Kerala HC rules police must assess both sides in sexual assault cases, warning against treating complaints as absolute truth. ...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Income Tax : Gujarat HC orders 6% interest on delayed tax refunds under DTVSV Act, citing principles of natural justice. Refund delays due to a...
Income Tax : Guwahati High Court's landmark judgment on the tax rate for carbonated beverages containing fruit juice as per FSSAI Regulation 2....
Goods and Services Tax : Gauhati High Court held that sub-rule (4) of Rule 36 of the Central Goods and Services Tax Rules [CGST Rules] is constitutionally ...
Income Tax : Gujarat High Court held that reopening of assessment based on borrowed satisfaction without there being any link between informati...
Income Tax : Deloitte Haskins And Sells Vs ACIT (Gujarat High Court) The High Court recently adjudicated a case concerning a writ petition file...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
In an important judgement, the Hon’ble Calcutta High Court has asserted that the Appellate Authority cannot overstep the allegations made in the Show Cause Notice (SCN).
Discover the critical verdict by the Calcutta High Court that cash credit accounts cannot be provisionally attached, setting an essential legal precedent.
Bombay High Court held that as per clause (xiii) of section 144B(1), reply can be filed by the assessee on the date and time as specified or within the extended time. Accordingly, shutting down the window before completion of extended time limit is unjustified. Hence, assessment order liable to be quashed.
Bombay High Court held that that since revenue authorities have not registered their claim/attachment order with CERSAI, they cannot claim priority over dues of the Government.
Bombay High Court held that since the Assessee does not have a Permanent Establishment in India, income earned by it as business profit would not be taxable in India by virtue of the provisions of Article 7 of the India-Malaysia DTAA.
Delhi High Court held that subsidy received from Government of Goa for establishing an industrial unit in a backward area is capital receipt. Further, as subsidy was not intended to meet part of cost of assets, no adjustment against cost of asset could be ordered.
Bombay High Court addressed the issue of the time limit for filing appeals to the tribunal. The court held that the appeal must be made within three months from the date of constitution of the Appellate Tribunal.
Gujarat High Court held that the Company Secretary attached with the office of the Official Liquidator shall be henceforth entitled to be paid remuneration in terms of the Office Memorandum dated 30.11.2018.
Andhra Pradesh High Court held that order for continuing the suspension of Customs Broker Licence without affording adequate opportunity of being heard is against the principles of natural justice. Writ disposed off with direction to submit written explanation within specified time.
Bombay High Court held that reopening of assessment under section 147 of the Income Tact Act unsustainable as there is no reason to believe that income has escaped assessment nor there is any tangible material.