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...
Jharkhand High Court sets aside unsigned GST show cause and summary orders, citing violation of SGST Rules. Petitioner Rajendra Modi awarded costs; fresh proceedings allowed with digital signatures.
Gauhati High Court rules against mechanical cancellation of GST registrations, emphasizing clear show-cause notices and proper procedure.
Allahabad High Court overturns penalty on Deco Plywood Industries, ruling a document number typo in an e-way bill without tax evasion intent does not warrant GST penalties.
Allahabad High Court sets aside GST penalty for BMR Enterprises, ruling that a minor vehicle number discrepancy on an e-way bill, without tax evasion intent, does not warrant penalties under Section 129(3).
Allahabad High Court overturns GST penalty on Rimjhim Ispat Limited, citing a mere typographical error in an e-way bill and no intent to evade tax.
The Jharkhand High Court ruled in favor of R.K. Transport, ordering a defaulting supplier to pay costs and directing GST authorities to act on unremitted taxes that blocked the buyer’s input tax credit, upholding taxpayer rights.
The Delhi High Court has directed the expeditious disposal of a GST registration cancellation revocation application within one month, reinforcing timelines for tax authorities.
Guwahati High Court sets aside GST summary notices for procedural flaws, mandates proper show cause notice and hearing under Section 73.
Delhi High Court held that valuation of unquoted equity shares held by the assessee by Discounted Cash Flow [DCF] method is permissible under rule 11UA(2) of the Income Tax Rules. Accordingly, appeal of revenue dismissed.
Delhi High Court dismisses revenue’s appeal against CESTAT’s Spicejet Ltd. order, ruling that service tax issues on CENVAT credit and excess baggage fall under Supreme Court jurisdiction.
