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 : Bombay HC held that a 21-year-old woman cannot be compelled to return home or marry against her wishes, treating residence, marria...
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...
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 notices, holding that search-based material required proceedings under Sections 153A/153C, not Secti...
Income Tax : Karnataka HC held Section 147 reopening invalid where seized material from a third-party search required proceedings under Section...
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 : 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...
Gujarat HC orders 6% interest on delayed tax refunds under DTVSV Act, citing principles of natural justice. Refund delays due to account validation issues resolved.
Guwahati High Court’s landmark judgment on the tax rate for carbonated beverages containing fruit juice as per FSSAI Regulation 2.3.30. The court clarified the tax rate as 12% up to 30-09-2021.
February 2025 GST Case Law Compendium covers significant High Court and Supreme Court judgments on key GST issues. Orders issued under Section 73 without manual or digital signatures were deemed invalid, highlighting procedural compliance.
Gauhati High Court held that sub-rule (4) of Rule 36 of the Central Goods and Services Tax Rules [CGST Rules] is constitutionally valid. Thus, writ challenging validity of the same is liable to be dismissed as being devoid of any merits.
Gujarat High Court held that reopening of assessment based on borrowed satisfaction without there being any link between information and data available on record is unsustainable in law. Accordingly, notices are liable to be quashed and set aside.
Deloitte Haskins And Sells Vs ACIT (Gujarat High Court) The High Court recently adjudicated a case concerning a writ petition filed under Article 226 of the Constitution. The petitioner, a partnership firm practicing as chartered accountants under the name “M/s. Deloitte Haskins & Sells,” challenged a notice issued under Section 148 of the Income Tax […]
Rajasthan High Court rejected Agarwal Polysacks’ plea against IT reassessment under Section 147, holding the company accountable for transactions by its power of attorney holder.
Bombay High Court clarifies reassessment under Section 147 of the IT Act in CIT-5 vs. Jet Airways, ruling in favor of the assessee. Read key legal insights.
Calcutta HC dismisses IT department’s appeal in CIT vs. Infinity Infotech, ruling reassessment cannot expand beyond recorded reasons under Section 147.
Calcutta HC dismisses IT appeal against Subhlabh Steels due to ongoing insolvency under IBC, citing SC ruling in Monnet Ispat. Read the full case summary.
