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 : Gujarat HC quashed reassessment and penalty orders issued against a deceased person, holding proceedings concluded against a dead ...
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 ...
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...
Kerala High Court rules Section 234E late fees for TDS statement filing are prospective from June 1, 2015, quashing demands for 2012-15 due to lack of authority.
Calcutta High Court dismisses revenue’s appeal in PCIT vs. Hirak Vyapaar Pvt. Ltd., affirming deletion of Section 68 addition after thorough factual review by ITAT.
Calcutta High Court dismisses revenue’s appeal in PCIT vs. Sitka Mercantile, affirming ITAT’s deletion of Section 68 addition. Court finds no substantial question of law in factual findings.
Calcutta High Court dismisses revenue’s appeal against ITAT order for AY 2012-13 in PCIT vs. Maninya Comfin Pvt. Ltd., finding no substantial question of law.
Rajasthan High Court dismisses GST writ for bypassing appeal route. Petitioner failed to explain delay in challenging tax order under RGST/CGST Act.
Delhi High Court held that GST SCN uploaded on ‘Additional Notices Tab’ was not noticed by the petitioner. Hence, order set aside and matter remanded back to Adjudicating Authority. Further, petitioner is granted time to file their reply.
Rajasthan High Court upholds trust registration under Section 12A, ruling initial approval hinges on genuine objects, not income application. Clarifies AO’s role in annual assessments.
Bombay High Court dismisses Revenue’s appeal against Agfa India, ruling reassessment invalid as Assessing Officer acted under dictation, lacking independent reason to believe income escaped assessment. Highlights judicial precedents on AO’s discretion.
Delhi High Court held that it is no longer open for the department to proceed with the adjudication of show cause notice which had not been adjudicated for almost fourteen years. Thus, letter recommencing adjudication proceedings are set aside.
Madras High Court held that in re-assessment proceedings the objections of assessee should be dealt in accordance with GKN Driveshafts principle. Here, all the proceedings are set aside since the GKN Driveshafts principle has not been strictly adhered to.
