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...
Corporate Law : Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles a...
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 : 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...
Calcutta HC rules in PCIT vs Abhijeet Enterprise that Section 68 doesn’t apply to shares allotted for a liability if no actual cash is exchanged, citing key precedents.
Allahabad High Court sets aside GST order due to lack of personal hearing, emphasizing mandatory compliance with natural justice under Section 75(4) of UP GST Act.
Bombay High Court quashes tax re-assessment notice and order against a dissolved company, citing a non-existent entity cannot be assessed. Cites Supreme Court rulings.
Madras High Court rules director of struck-off company cannot challenge tax assessment without first reviving the firm, overturning a previous order.
Allahabad High Court refers a critical GST dispute on blocking of Electronic Credit Ledger, including future credits, to a Larger Bench due to conflicting judicial views.
Allahabad High Court quashes summons for several LLP partners in a cheque dishonour case, affirming liability primarily for the company and its authorized signatory.
The Jharkhand High Court has ruled in favor of R.K. Transport & Constructions Ltd., directing GST authorities to act against a vendor who collected GST but failed to deposit it, leading to ITC denial for the petitioner.
Delhi High Court dismisses GST petitions after discovering forged Aadhaar cards & fabricated SCNs. Court mandates FIR registration & new verification protocols.
Assessee by bypassing the statutory mechanism, had misused the process of law as IBC, 2016 was a codified and time-bound legislation enacted to ensure the expeditious resolution or liquidation of corporate debtors, with specific timelines prescribed at each stage.
Calcutta High Court remands Bajaj Wheels tax case to adjudicating authority for fresh decision, citing appellate order’s lack of explicit directions.
