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 Bombay High Court held that an assessee cannot avoid tax merely because the same amount was taxed in another entity’s hands when the income actually belonged to the assessee. The Court upheld the addition of ₹1.71 crore arising from under-invoiced export transactions.
The Court held that a typographical error in the tax period mentioned in the DRC-01 notice did not invalidate the proceedings because the relevant invoices were clearly identified. However, the matter was remanded for fresh adjudication subject to deposit of 10% of the disputed tax and filing of a reply.
The Court held that shares acquired in a buy-back are mandatorily extinguished under company law and therefore cannot be treated as property received by the company. Section 56(2)(x) was found inapplicable to such transactions.
The Gauhati High Court granted bail in an NDPS case, holding that the petitioner’s GSTIN appearing in e-way bills was the primary material against him. The Court found no evidence of dealings with consignors, co-accused, or any other material linking him to the alleged trafficking operation.
The Allahabad High Court held that filing or pendency of a stay vacation, recall, or modification application does not suspend an operative court order. The Court ruled that subsisting judicial directions must be obeyed unless specifically stayed or vacated.
The Bombay High Court set aside a GST adjudication order passed a day after an interim stay, accepting the State’s statement that the officer was unaware of the court’s order. The matter was remanded for fresh adjudication, with all legal issues kept open.
The Bombay High Court held that compensation awarded under Section 3G(5) of the National Highways Act cannot be subjected to TDS because Section 96 of the 2013 Land Acquisition Act exempts such awards from income tax. The Court quashed orders directing 10% TDS deduction.
Where ITAT directed inclusion of Cepha Imaging Pvt. Ltd. as a comparable solely on the basis that it satisfied the export turnover filter without examining its functional comparability with assessee, and further directed inclusion of CG Vak Software & Exports Ltd.
The High Court set aside the Single Judge’s order and remitted the matter for fresh consideration following the Supreme Court’s directions on the retrospective insertion of Section 147A. The assessee was granted liberty to challenge the amended provision.
The Telangana High Court refused to quash a GST show cause notice, holding that the question whether annuity payments were exempt or taxable required detailed factual examination. The Court ruled that such issues cannot be conclusively decided in writ proceedings.
