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 : The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filin...
Income Tax : Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and fina...
Income Tax : The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virt...
Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
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...
Show cause notice dated 06-12-2012 issued by the Additional Director General, DRI, was quashed for lack of jurisdiction in view of the law laid down in Canon India Pvt. Ltd. v. Commissioner of Customs.
The Bombay High Court held that Section 65 audit proceedings can be initiated even after GST registration is cancelled if the audit pertains to a period when the taxpayer was registered. Cancellation of registration does not extinguish statutory obligations relating to past tax periods.
The Court held that the Assessing Officer could not refer the matter to the Valuation Officer under Section 55A where the assessees registered valuer had reported a higher value. The reassessment based on such reference was therefore held impermissible.
The Court held that while the assessees reply period had to be excluded under Section 149, the Assessing Officer still failed to issue the Section 148 notice within the extended statutory timeline. The reassessment notice was therefore quashed as time-barred.
The Karnataka High Court ruled that appellate authorities are empowered to entertain claims not made before the Assessing Officer. The absence of a revised return did not bar consideration of the claim.
The Court held that compensation paid to workmen under a Government-approved closure package was exempt under the second proviso to Section 10(10B). TDS could not be deducted on the amount.
The Rajasthan High Court held that notices issued under Section 148A to a deceased person are a nullity. However, the Department was allowed to reinitiate proceedings against legal representatives in accordance with law.
The Rajasthan High Court held that reassessment proceedings against legal representatives of a deceased assessee must comply with Section 148A(b). Notices and orders issued without following the mandatory procedure were quashed.
The Court granted bail after noting that the investigation was complete, the charge-sheet had been filed, and the alleged offences carried a maximum sentence of five years. The petitioner was directed to cooperate during trial.
The Court granted bail after noting that the alleged GST offences carry a maximum sentence of five years and the charge-sheet had already been filed. The ruling relied on Supreme Court observations favoring bail in similar circumstances.
