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...
Delhi High Court sets aside GST order against Gurukirpa Enterprises, mandating fresh adjudication with a personal hearing, while vires of notifications await Supreme Court decision.
Delhi High Court ruled writ petition by Krishna Traders against GST demand unsustainable, citing appealable order and pending Supreme Court challenge on notification validity.
Delhi High Court sets aside Section 148 income tax notice for Bhagwan Sahai Sharma, ruling it invalid due to lack of proper prior approval from the specified authority under Section 151(ii) of the IT Act.
Madras High Court orders DCIT to release pending Rs. 92 lakh income tax refund with interest to Jan De Nul Dredging India Private Limited for Assessment Year 2011-12.
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.
Karnataka High Court upholds quashing of reassessment order against Hewlett Packard Financial Services, citing non-disposal of assessee’s objections as a mandatory procedural breach.
Madras High Court quashes an income tax order against a gas distributor, citing unserved notices due to an email change, remanding the case for fresh consideration.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
Delhi High Court sets aside ITC demand for mismatch, citing lack of hearing. The validity of related GST notifications is awaiting a Supreme Court decision.
Delhi High Court remands M/S Krishna Enterprises’ case, ruling demand order invalid due to lack of proper hearing. Validity of tax notifications pending Supreme Court review.
