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.
Income Tax : Explore February 2025's key income tax rulings covering issues like R&D deductions, secondment taxability, trust exemptions, and d...
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 : 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 ...
Corporate Law : Kerala High Court dismisses writ petition challenging luxury tax assessment, citing the availability of a statutory appeal. ...
Income Tax : Delhi High Court directs NFAC to expedite pending appeals, expressing concern over prolonged delays in taxpayer cases, including a...
Goods and Services Tax : Madras High Court quashes GST order against P. Rajasekaran, citing violation of natural justice. Petitioner granted relief on depo...
Income Tax : Kerala HC dismisses EKK Infrastructure’s writ petition on cross-examination in an income tax case, ruling it premature. Read the...
Goods and Services Tax : Orissa High Court denies pre-arrest bail to GST Officer accused of embezzling ₹71.03 lakhs, citing the seriousness of the econom...
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...
Constitutional Writ Jurisdiction of HC cannot act as an assessing officer and scrutinize facts/evidence & substitute the same with its own
Jharkhand High Court ruled that presumption under Section 24 of Prevention of Money Laundering Act can only be rebutted during trial stage
In the case being analyzed, the Delhi High Court referred to Explanation (i) to Clause (b) of Section 245A to determine whether the proceedings for assessment or reassessment had commenced for the assessment years 2012-13, 2013-14, and 2014-15. The court concluded that based on a plain reading of the explanation, no such proceedings had commenced during those years. As a result, the court upheld the decision of the Income Tax Settlement Commission to deem the petitioner’s application under Section 245C(1) invalid for those assessment years.
Jharkhand HC held that cancelled GST registration can be revoked until June 30, 2023, as per the notification issued by CBIC.
Guwahati High Court reverses rejection of zimma for seized areca nuts in Anowar Hussain’s case. Petitioner allowed to file a new petition with strict conditions.
Calcutta High Court has overturned the order passed under Section 148A(d) of Income Tax Act and restored the matter to the stage of 148A(b).
Allahabad High Court has upheld the tax penalty imposed on Jalsa Resorts under Section 74 of the Uttar Pradesh Goods and Service Tax Act (UPGST Act). The court found corroborative evidence supporting the imposition of the penalty.
Calcutta High Court has recently ruled that the issuance of notice and initiation of reassessment beyond six years is barred by limitation
Whether the LAN Connection Cable (CAT-5, CAT-6) is taxable under S. No. 3 or 24 of Part A of Entry No. 65 of Schedule-IV or at General Rate as per Schedule-V appended to the Rajasthan Value Added Tax Act, 2003
HC set aside SCN issued under Section 148A(b) & consequential orders on the grounds that the opportunity of being heard provided at first instance should be an effective opportunity, since, the power of reopening an assessment is a ‘power’ which should be exercised with adequate reason.
