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...
Allahabad HC held that a bank lawfully froze an account on cyber crime investigation directions and advised the petitioner to pursue statutory remedies.
Bombay HC held that where TDR is used across all buildings, proportionate land conveyance based on built-up area is permissible despite TDR utilisation.
Bombay HC upheld five-year disqualification after finding failure to supply committee meeting minutes within the statutory period under the MCS Act.
The Madras High Court quashed a GST assessment order issued nearly four years after the assessee’s death. It held that proceedings against a deceased person are legally unsustainable and fresh action must be initiated against the legal heirs.
The Delhi High Court held that an unnatural death in police custody attracts constitutional liability under Article 21, even if caused by suicide. It awarded Rs. 18.44 lakh compensation, emphasizing the State’s duty to protect persons in custody.
Bombay High Court held that non-compliance with Section 144B raised a jurisdictional issue requiring ITAT adjudication and set aside its order.
Gujarat High Court ruled that CBDT’s expert assessment of informant rewards is not open to judicial recalculation absent arbitrariness.
The Gujarat High Court held that a scientifically determined warranty provision qualified for consideration under settled legal principles and could not justify reopening. It quashed the reassessment after finding the Assessing Officer ignored the Supreme Court’s ruling and ICDS provisions.
Gujarat High Court held SVLDRS relief unavailable as service tax was not quantified before 30 June 2019. Partial admission during inquiry was insufficient.
Gujarat High Court held rebate is available only on goods actually exported as reflected in shipping bills. Moisture loss without prior declaration cannot increase rebate.
