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...
Shri Ram Ply Product Vs Addl. Commissioner (Allahabad High Court) Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides that an appeal, against any decision or order passed under this Act or the State Goods and Services Tax Act by the adjudicating authority, may be filed before appellate authority within the […]
HC ruled that petitioner is not eligible for benefit of payment of taxes in instalments as per Section 80 of GST Act in view of non-payment of due taxes as per returns filed.
Madras High Court directed department to issue ‘C forms’ under the Central Sales Tax, 1956 for inter-state purchase of High Speed Diesel Oil.
Commissioner of Customs Vs Sadanand Chaudhary (Delhi High Court) It would be necessary for this Court to decide whether the delay in filing the same is required to be condoned. The present appeal was filed on 30.07.2019, which was after the delay of 307 days. Court observed that application seeking condonation of delay is bereft […]
Jammu and Kashmir High Court held that mere transfer of right to use any goods or even transfer of goods to be used in works or not shall not be a ‘sale’ unless it is supported by consideration.
Andhra Pradesh High Court held that department cannot pass order under section 5 of the Prevention of Money Laundering Act, 2002 (PML Act) without recording of proper reasons. Accordingly, the order attaching the accounts is set aside.
It is held that while considering the material on record, one view is conclusively taken by AO, it would not be open for the AO to reopen the assessment based on the very same material and take another view.
PCIT from whom approval has been taken is not specified authority for approval under Section 148 and Section 148A of Income Tax Act, 1961.
Active Ads Vs State of West Bengal & Ors. (Calcutta High Court) HC find that this matter does not warrant to be heard on affidavits. The appeal was dismissed only on the ground of failure of the petitioner to make the pre-deposit. Taking a lenient view as to the default as the same will non-suit […]
HC find no substance in AO’s reason to believe that income chargeable to tax has escaped assessment in as much as there is no mention of any tangible material that led to his conclusion. The entire process is triggered on a change of opinion as to the calculation of tax payable by the assessee.
