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.
Income Tax : Explore February 2025's key income tax rulings covering issues like R&D deductions, secondment taxability, trust exemptions, and d...
Goods and Services Tax : February 2025 GST Case Law Compendium covers significant High Court and Supreme Court judgments on key GST issues. Orders issued u...
Corporate Law : Explore key landmark civil cases in India, including their legal impact on constitutional rights, reservations, governance, and wo...
Corporate Law : Kerala High Court quashes order restricting a woman's liberty, stating participation in protests is not sufficient reason to curta...
Income Tax : Delhi HC ruled WGF Financial Services can't claim bad debt deduction under Sec. 36(1)(vii) as furnishing guarantees wasn't its reg...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Income Tax : Bombay High Court held that reassessment proceeding u/s. 148 initiated against non-existing company is not sustainable in law in a...
Corporate Law : Kerala High Court dismisses writ petition challenging luxury tax assessment, citing the availability of a statutory appeal. ...
Income Tax : Delhi High Court directs NFAC to expedite pending appeals, expressing concern over prolonged delays in taxpayer cases, including a...
Goods and Services Tax : Madras High Court quashes GST order against P. Rajasekaran, citing violation of natural justice. Petitioner granted relief on depo...
Income Tax : Kerala HC dismisses EKK Infrastructure’s writ petition on cross-examination in an income tax case, ruling it premature. Read the...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
HC allowed petition filed by assessee to seek reimbursement of additional tax liability on implementation of GST law for contracts and work orders which had been executed before GST regime.
Calcutta High Court held that Income Tax authorities can initiate afresh proceedings if the previous proceeding were invalid as per law.
Stalco Consultancy & Systems Private Limited Vs PCIT (Orissa High Court) HC relied on the Supreme Court judgment in Union of India v. Ashish Agarwal and quashed notices under Section 148 of the Act which were issued prior to 1st April, 2021 but beyond the period of six years after the expiry of the relevant […]
Considering the provision of Section 68 that the assessee has to prove three conditions i.e. (i) identity of the creditor; (2) capacity of such creditor to advance money; and (iii) genuineness of the transactions. If all the aforesaid three conditions are proved, the burden shifts on the revenue to prove that the amount belong to the assessee. However, the assessee cannot be asked to prove source of source or the origin of origin.
Umesh Kumar Vs State Of U.P. And 3 Others (Allahabad High Court) The purpose of inserting the provision under Rule 23 of GST Rules, 2017 as to service of notice upon the assessee is to provide an opportunity to him to move a revocation application so as to save the registration from being cancelled permanently […]
PCIT Vs Karuna Garg (Delhi High Court) PCIT states that ITAT has erred in deleting the additions on account of bogus Long-Term Capital Gain on sale of penny stock company namely M/s Goldline International Finvest Ltd. on the ground that the assessing officer has not made independent enquiry. ITAT held that In the absence of […]
HC held that Mere issuance of show cause notice or letters of personal hearing to an assessee is not adequate. Assessing Officer is required to record a finding that notices were issued and served upon the assessee but despite service of notice the assessee did not come forward to contest the proceeding.
Dr B L Kapur Memorial Hospital Vs CIT (TDS) (Delhi High Court) HC Court is of the view that the requirement of payment of twenty per cent of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases. The said pre-condition of deposit of twenty […]
Prakash Purohit Vs Commissioner, Central Goods And Service Tax (Rajasthan High Court) It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal on 27.09.2022 but could not submit the hard-copy. The […]
Rajesh Katyal Vs Income Tax Department (Delhi High Court) Supreme Court in judgment of Ganpati Dealcom Pvt. Ltd. Held that offence under Section 53 of Benami Transactions (Prohibition) Amendment Act, 2016 is prospective and would only apply to those transactions which were entered into after amendment came into force i.e., 01st November, 2016. Supreme has […]
