India - High Court of Sikkim

Descendants Cannot Claim Sikkim Subject Status if Ancestor Never Renounced Former Nationality: Sikkim High Court

Descendants Cannot Claim Sikkim Subject Status if Ancestor Never Renounced Former Nationality: Sikkim High CourtGangtok,July 10, 2026– In a significant ruling that clarifies the limits ofinherited citizenship claims, theHigh Court of Sikkimhas held that descendants cannot seek inclusion in th...

22 Jul 2026

India - High Court of Sikkim

High Court of Sikkim Upholds Suspension of Judicial Officer

High Court of Sikkim Upholds Suspension of Judicial OfficerIn a significant ruling concerning the administration of justice and the standards of conduct for judicial officers, the High Court of Sikkim has dec...

15 Jul 2026

India - High Court of Kerala

Reopening Assessment Beyond Four Years Is Invalid: Kerala HC

Reopening Assessment Beyond Four Years Is Invalid: Kerala HC The High Court of Kerala at Ernakulam has delivered a definitive ruling concerning the limits of tax authorities in reopening assessments. In the case ofApollo Tyres Ltd. vs. The Assistant Commissioner of Income...

19 Sep 2025

India - High Court of Kerala

Remand of Income Tax Assessments Must Be Open to Allow Assessee to Explain Cash Credits: High Court of Kerala

Remand of Income Tax Assessments Must Be Open to Allow Assessee to Explain Cash Credits: High Court of Kerala In a significant ruling concerning the procedural fairness of tax assessments, the High Court of Kerala has clarified the scope of remand orders issued b...

07 Oct 2025

India - High Court of Sikkim

Presence of Semen Without Proof of Penetration Is Insufficient for Rape Conviction: Sikkim High Court

When Forensic Evidence Speaks: Sikkim High Court Clarifies Legal Threshold for RapeIn a significant legal development addressing the evidentiary requirements for sexual assault, a Division Bench of the High Court of Sikkim

14 Jul 2026

India - High Court of Kerala

No Need to Close Individual Debtor Accounts to Claim Bad Debt Deductions Under Section 36(1)(vii): Kerala High Court

Closing the Loop on Bad Debt: Kerala High Court Clarifies Section 36 (1)(vii) Deductions In a significant ruling for corporate taxpayers, the High Court of Kerala has clarified the statutory requirements for claiming deductions on bad and doubtful debts. The Bench, comprisingJu...

14 Oct 2025

India - High Court of Madhya Pradesh

Sikkim High Court Upholds Conviction for POCSO and Abetment of Suicide, Urging State Action on Children’s Mental Health

Sikkim High Court UpholdsConvictionfor POCSO andAbetment of Suicide, Urging State Action on Children’s Mental HealthIn a profound ruling that balances legal firmness with an urgent plea for societal empathy, theHigh Court of Sikkimupheld theconvictionof a man for thesexual assaultand subseque...

11 Jul 2026

India - High Court of Kerala

Section 263 Revision Upheld for Inadequate Inquiry: Kerala HC

Section 263 Revision Upheld for Inadequate Inquiry: Kerala HC In a significant ruling clarifying the scope of revisional powers under the Income Tax Act, theHigh Court of Keralahas reinforced that theCommissioner of Income Taxis empowered to intervene when an assessment order is finalized wi...

21 Oct 2025

India - High Court of Kerala

Revisional Jurisdiction Under Section 263 of Income Tax Act Cannot Be Invoked If Assessing Officer Conducted Due Investigation: Kerala High Court

Revisional Jurisdiction UnderSection 263ofIncome Tax ActCannot Be Invoked If Assessing Officer Conducted Due Investigation: Kerala High CourtIn a significant ruling concerning the scope of revisional powers under theIncome Tax Act, 1961, the High Court of Kerala has clarified that the Commiss...

31 Oct 2025

India - High Court of Kerala

Tribunal Cannot Sustain Section 263 Revision on Fresh Grounds: Kerala High Court

Tribunal Cannot Sustain Section 263 Revision on Fresh Grounds: Kerala High Court In a significant ruling clarifying the scope of revisional jurisdiction, the Kerala High Court has held that the Income Tax Appellate Tribunal (ITAT) exceeds its auth...

05 Nov 2025