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...
Corporate Law : Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles a...
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 : 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...
In response, the respondent bank clarified that such a request would be considered only after the appointment of a curator for the petitioners and that the closure of the savings account would proceed only by following due procedure.
The Petitioner was under the mistaken impression that only Input Tax Credit could be distributed through the ISD account and the cash deposit was not permissible for distribution.
The Supreme Court ruled against forced narco-analysis tests in Amlesh Kumar vs The State of Bihar, upholding fundamental rights and restricting investigative shortcuts in bail proceedings.
This case examines an ITC claim dispute under U.P. GST, 2017, where the supplier allegedly failed to deposit tax. The court reviews Section 16(2)(c) and relevant precedents.
The Calcutta High Court upheld the ITAT’s decision, ruling that the PCIT’s revisionary powers under Section 263 were arbitrarily exercised as the AO had conducted due verification.
Calcutta High Court overturns GST registration cancellation for cryptic order and failure to consider multiple business address amendments. Case remanded for reasoned decision.
Delhi High Court sets aside an Input Tax Credit demand of ₹2.8 crore against Genius Electricals due to natural justice violation, ordering a fresh hearing.
Allahabad High Court stays GST recovery on leasehold right transfers, citing Gujarat High Court precedent that such transactions are not subject to GST.
Delhi High Court dismisses Air Customs’ plea, upholding bail for individuals accused in a gold smuggling case, citing no infirmity in the Metropolitan Magistrate’s order.
Delhi High Court directs customs authorities to re-evaluate an order against Hamfer India Trading, citing concerns over unacknowledged duty payments in a tempered glass import case