Category: High Courts
Temporarily blocking public access to Telegram App under section 69A of IT Act 2000 is not disproportionate – Delhi HC In a recent judgment Delhi High Court upheld the action of Government of India in temporarily blocking public access to Telegram Application ABCAUS Case Law Citation: 5172 (2026) …
High Court explains the meaning of term ‘enterprise’ appearing in section 80IA to means a project or an undertaking owned by a company registered in India In a recent judgment, the High Court has held that the term ‘enterprise’ appearing in section 80IA means a project or an …
CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a recent judgment, Hon’ble High Court quashed the decision of ICAI Appellate Authority as the final judgment was not passed by the same members who heard the arguments. ABCAUS …
CIT Revision notice u/s 263 quashed as the Assessing Officer rightly taken DVO value of property sold as actual sale price instead of price mentioned in MoU found during search. In a recent judgment, Hon’ble Gujarat High Court quashed notice u/s 263 holding that in case it is …
In case of investment in share capital, the source of investment may remain outside the control of the investee company. In a recent judgment, Allahabad High Court has held in the case of investment in share capital, it is the investor company is to be assessed with respect …
In abated search assessments u/s 153A, AO’s investigative powers are wide and are not restricted to “incriminating material” only – High Court In a recent judgment, Hon’ble High Court has held that in an abated search assessments under Section 153A, the AO’s investigative powers are as wide as …
Husband’s income details can not be disclosed to wife under RTI Act being his personal information – High Court In a recent judgment, High Court has held that husband’s income details can not be disclosed to wife under the provisions of RTI Act being personal information not warranted …
Merely because share prices doubled, it may not have given rise to any doubt to disbelieve the transaction – High Court In a recent judgment, Hon’ble High Court held that merely because the share prices have more than doubled that too over a long period of two years, …
It is the bounden duty of income tax authority to comply with the decision of the Supreme Court – High Court In a recent judgment, Hon’ble High Court while deleting penalty u/s 271D held that it is the bounden duty of income tax authority to comply with the …
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be treated to be an income of the shareholders. In a recent judgment, Hon’ble High Court has held that shareholders of the company are only owners of the shares …
