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 Allahabad High Court held that additional evidence cannot be admitted by the CIT(A) without recording reasons and giving the Assessing Officer an opportunity to rebut it. It upheld the Tribunal’s decision to remand the matter for fresh consideration under Rule 46A.
The Karnataka High Court held that where the Revenue had consistently accepted the same interest rate in earlier and subsequent assessment years, it could not adopt a different approach for a single year without justification. The appeal challenging the ITAT’s order was dismissed.
Bombay High Court Quashes Assessment Because Mandatory Section 144B Procedure Was Not Followed
Madras High Court held non-issuance of SCN/DAO violated Section 144B, set aside assessments, and ordered fresh proceedings.
Calcutta High Court upheld tax additions after finding the assessee failed to explain excess stock, unaccounted purchases, and undisclosed payments.
High Court held CENVAT credit could not be denied merely because it was claimed on debit notes where supporting precedents remained valid.
The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or whether the writ petitions were maintainable.
The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaking order. It held that statutory authorities must record reasons while cancelling registration.
Madras HC held morphed obscene images are a serious attack on a woman’s privacy and dignity. It directed prompt police action and preservation of digital evidence.
Delhi High Court held the ITAT failed to properly examine the ‘make available’ test for secondment payments, set aside its order, and ruled for the Revenue.
