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...
Alipurduar District Court rejects pre-arrest bail for Ankit Agarwal in a major cement smuggling and IGST evasion case, citing the need for custodial interrogation.
Calcutta High Court dismisses Delta Autocorp’s challenge to an IGST demand after Customs withdrew notice on electric vehicles’ 5% IGST eligibility.
Calcutta High Court rules government contractors are entitled to GST reimbursement for post-GST contracts, clarifying misinterpretation of state notification.
Calcutta High Court conditionally stays Rs. 76.28 lakh service tax demand on Babun Rakshit, citing jurisdictional challenge based on limitation period.
Calcutta HC remands Rumki Biswas case, directs fresh review by appellate authority on willful intent to evade duty, highlighting factual considerations.
Calcutta High Court stops West Bengal State Tax audit against Niraj Kumar Jaiswal for 2022-23, citing completed CGST audit for the same period.
Allahabad High Court overturns GST registration cancellation for lack of reasoned order, citing Article 14 violation and directing fresh adjudication.
Delhi HC ruled in Sahara India Life Insurance Co. case that Section 271(1)(c) penalty is invalid if notice fails to specify whether it pertains to income concealment or inaccurate particulars.
Calcutta High Court orders ADM and AEO to reconsider Pinki Construction’s GST reimbursement for post-July 2017 works contracts based on notification.
Sikkim High Court allows GST ITC refund for closed business (SICPA India Pvt. Ltd.), ruling that retaining unutilized credit is unjust and unconstitutional.
