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 notices, holding that search-based material required proceedings under Sections 153A/153C, not Secti...
Income Tax : Karnataka HC held Section 147 reopening invalid where seized material from a third-party search required proceedings under Section...
Income Tax : Gujarat HC quashed reassessment and penalty orders issued against a deceased person, holding proceedings concluded against a dead ...
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 : 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 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.
Delhi High Court rules only one pre-deposit needed for GST appeal when tax liability is duplicated across two orders, preventing double payment for the same amount.
Delhi High Court directs GST department to grant personal hearing for registration suspension but limits writ relief for re-inspection, advising assessee to approach adjudicating authority.
The Kerala High Court ruled that GST rectification power under Section 161 isn’t limited to taxpayer requests. Officers can initiate rectification suo motu for errors apparent on record, even if the taxpayer’s formal application is delayed.
The Calcutta High Court set aside orders against Kamdhenu Udyog P Ltd., ruling that a technical error in ITC reversal forms should not override substantive compliance. The company had voluntarily reversed wrongly availed Input Tax Credit.
Raj Kumar Bothra Vs DCIT (Chhattisgarh High Court) AO should not have resorted to section 143(1) (a) and instead could have resorted to section 143 (3): Chhathisgarh HC The Chhattisgarh High Court, in the case of Raj Kumar Bothra vs. DCIT, has ruled that an Assessing Officer (AO) should not have resorted to Section 143(1)(a) […]
All these appeals were filed for AY 1991-92. Appellants were shareholders in the company. Earlier all three share holders were successful before CIT (A). Appeal were filed before tribunal. The sole legal issues that arises relates to the computation of cost of acquisition under the provisions of the Income Tax Act, 1961, an asset distributed on liquidation of the Company, the asset being the immovable property at 552, Mount Road, Madras that belonged to the Company. The appellants had purchased 120 shares of the Company at the rate of Rs.21,000/- per share in the Company. The Company went into voluntary liquidation on 21.05.1990.
Clause (ix) of the Explanation to Section 153B could not be invoked to exclude the period of reference under the Indo-Swiss DTAA, if the reference itself was invalid. Thus, no request could be made by Department for information relating to period prior to 01.04.2011 in terms of the Indo-Swiss DTAA.
