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 Delhi High Court held that tax authorities should ordinarily grant complete stay of disputed demand when the issue is already covered in favour of the assessee by a binding jurisdictional High Court judgment.
The Delhi High Court ruled that deposits arising from cash sales did not render genuine import purchases unexplained. The Court emphasized that the transactions were supported by customs and banking documents.
The Gujarat High Court set aside a Section 148 notice after finding no direct or indirect connection between the assessee and the seized third-party documents. The Court held that reassessment based on vague material and assumptions was unsustainable.
The Chhattisgarh High Court upheld deletion of ₹15.94 crore addition after finding no adverse material supporting allegations of suppressed production and unaccounted sales. The Court reaffirmed that assessments cannot be based on mere assumptions or estimated yield comparisons.
The Rajasthan High Court upheld CAT Jaipur’s order granting stepping up of pay to senior employees after noting that similar issues had already been decided by the Karnataka and Delhi High Courts. The court found no reason to interfere with the Tribunal’s directions.
The High Court held that further custodial detention was unnecessary where the complaint had already been filed and investigation against the petitioners had substantially concluded. Bail was granted subject to conditions against influencing witnesses.
The Punjab and Haryana High Court granted regular bail after noting that none of the 25 prosecution witnesses had been examined despite the accused being in custody since May 2025. The Court held that prolonged incarceration pending trial was not justified.
Court reiterated that gravity of economic offences alone is insufficient to deny bail in every case. It emphasized that bail remains the rule unless exceptional circumstances exist.
The Punjab and Haryana High Court granted regular bail in multiple GST and VAT-related economic offence cases after noting that investigation and filing of challans were already complete. The Court held that prolonged custody after completion of investigation was not justified.
The High Court granted regular bail in a GST tax evasion case after noting that the evidence was primarily documentary and the complaint had already been filed. The Court also imposed strict conditions to prevent witness influence.
