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 Court dismissed a plea seeking refund of GST penalty paid during detention of goods, observing that the taxpayer had made payment without protest and had not pursued the statutory appellate remedy.
Court ruled that reassessment notices under Section 148 must be issued through the faceless mechanism under Section 151A and the 2022 Scheme. Notice issued by the Jurisdictional Assessing Officer was held invalid and quashed.
The Madras High Court held that reassessment notices required to be issued by the Faceless Assessing Officer are invalid if issued by the Jurisdictional Assessing Officer. The Court followed the Bombay High Court ruling in Hexaware Technologies.
The Madras High Court held that reassessment notices required to be issued by the Faceless Assessing Officer are invalid if issued by the Jurisdictional Assessing Officer.
The Jharkhand High Court held that retrospective insertion of Section 147A removed the jurisdictional challenge against reassessment notices issued under Sections 148 and 148A. The petition was disposed of without quashing the proceedings.
The High Court ruled that deduction of broken period interest on HTM securities was a settled legal issue and could not justify reopening of assessment. The reassessment proceedings were set aside as lacking legal basis.
High Court ruled that disciplinary proceedings could not culminate in dismissal without granting the employee an opportunity of personal hearing. The matter was remanded for fresh consideration in accordance with law.
The Punjab and Haryana High Court enhanced compensation after holding that one income tax return reflected earnings only up to the accident date and could not be treated as annual income.
The Karnataka High Court accepted a mediation settlement in a prolonged land acquisition dispute after parties agreed on compensation, interest, and payment timelines. The Court held that the settlement would replace earlier awards and decrees under Section 89 CPC.
The Madras High Court held that reassessment proceedings must be conducted only under the Faceless Assessment Scheme. The reassessment notice was quashed after the Court relied on an earlier Division Bench ruling.
