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...
The Court held that the petitioner ought to have participated in the assessment proceedings after the notice was uploaded on the GST portal. Since the taxpayer bypassed the statutory process, the writ petition was dismissed.
The Court held that penalty under Section 129 cannot be sustained without evidence of intent to evade tax. Since the goods were unloaded at the assessees own godown and no discrepancies existed in the documents, the penalty was set aside.
The Court held that the period during which the review petition remained pending should be excluded while computing limitation for issuance of a show cause notice. It also directed the petitioner to cooperate fully with the ongoing investigation.
The Court refused bail in a disproportionate assets case after noting allegations that assets worth ₹82.38 crore exceeded known sources of income by about 1152%. Issues relating to valuation and income justification were left for trial.
The Court held that a rectification application under Section 161 of the CGST Act cannot be rejected without following principles of natural justice. The rejection order was set aside and the matter remanded for fresh adjudication after a hearing.
The Bombay High Court held that detention beyond the statutory period before production before a Magistrate violated Article 22(2) of the Constitution and Section 57 Cr.P.C. The arrest and remand orders were declared illegal.
The Bombay High Court held that the arrest memos did not satisfy the statutory requirements for arrest under the CrPC. The Court granted interim bail after finding non-compliance with mandatory legal safeguards.
The Bombay High Court upheld the Tribunal’s view that a reference under Section 55A was invalid where the assessee’s valuation was higher than the fair market value. The appeal was dismissed as no question of law arose.
The Bombay High Court held that a DVO reference under Section 55A was invalid because the assessee’s declared value was higher than the fair market value. The ruling reiterates the scope of Section 55A as it existed before the 2012 amendment.
The Department maintained that search powers could be exercised where there was reason to believe that relevant documents and undisclosed assets were being kept at the premises. The matter involved both personal and third-party records.
