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high court judgments

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.

Latest Articles


Retrospective GST Registration Cancellation Can’t Invalidate Genuine ITC Claims: Calcutta HC

Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...

March 25, 2025 1872 Views 2 comments Print

GST Case Law Compendium- March 25 Edition

Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...

March 25, 2025 4098 Views 0 comment Print

Bombay HC Cracks Down on Tax Evasion Scheme in Buniyad Chemicals Case

Income Tax : Bombay High Court rules on tax evasion by Buniyad Chemicals, addressing unexplained credits, money laundering, and regulatory acti...

March 20, 2025 4530 Views 0 comment Print

SCN Cannot Be Issued Without Considering Reply to pre-consultation notice: Bombay HC

Goods and Services Tax : Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fa...

March 20, 2025 654 Views 0 comment Print

J&K&L HC Quashes Preventive Detention of Nazir Ahmad Ronga

Corporate Law : The J&K&L HC quashed Nazir Ahmad Ronga’s detention under the Public Safety Act, citing vague allegations and lack of evidence, s...

March 18, 2025 171 Views 0 comment Print


Latest News


Latest Case Law Related to IBC 2016: October to December 2024

Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...

February 13, 2025 558 Views 0 comment Print

Latest Case Law Related to IBC – April to June 2024

Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...

August 14, 2024 783 Views 0 comment Print

GST payable on interest component of EMI of Credit Card loan: Calcutta HC

Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...

August 10, 2022 3102 Views 0 comment Print

Gurugugram CA arrest by GST Dept. – Submission by Dept. in Court

Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...

May 25, 2022 90447 Views 0 comment Print

Delhi HC Issues Practice Directions to Dispense with Physical Signatures on Daily Court Orders

Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...

April 29, 2022 942 Views 0 comment Print


Latest Judiciary


Monetary limit also applicable to section 263 proceedings: Bombay HC

Income Tax : Bombay High Court dismissed PCIT's appeal in the case against Jayesh V. Sheth due to CBDT tax effect guidelines. Key legal interpr...

March 27, 2025 72 Views 0 comment Print

Disciplinary proceedings against Joint Controller General of Accounts (Administration) legal

Income Tax : Delhi High Court held that initiation of disciplinary proceedings against Joint Controller General of Accounts (Administration) ba...

March 27, 2025 42 Views 0 comment Print

GST audit to be completed within 3 months from date on which all records are made available

Goods and Services Tax : Kerala High Court held that commencement of GST audit u/s. 65 means date on which records and documents are made available by regi...

March 27, 2025 108 Views 0 comment Print

Time limit for bringing immovable property to sale by auction extended as per proviso to rule 68B

Income Tax : Madras High Court held that extension of period for bringing immovable property to sale by auction is justifiable since time limit...

March 27, 2025 30 Views 0 comment Print

Refund based on order passed cannot be unjustifiably adjusted against subsequent year demand

Income Tax : Gujarat High Court held that refund entitled to assessee on the basis of order passed by CIT(A) cannot be unjustifiably adjusted a...

March 27, 2025 465 Views 0 comment Print


Latest Notifications


Bombay High Court Enforces Video Conferencing Rules

Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...

December 19, 2024 636 Views 0 comment Print

CBDT Revises Monetary Limits for Tax Income Tax Appeals

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, ...

September 17, 2024 11997 Views 0 comment Print

New Video Conferencing Protocols Issued by Delhi High Court

Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...

May 20, 2024 1218 Views 0 comment Print

Instructions for AO after Adverse observations of Allahabad HC

Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...

August 7, 2022 12291 Views 2 comments Print

Delhi HC exempts lawyers from wearing gowns

Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...

February 25, 2022 3297 Views 0 comment Print


Damages paid for breach of contract deductible as Business Expenditure

May 14, 2008 2803 Views 0 comment Print

Jamna Auto Industries vs. CIT – The assessee before the Hon’ble Punjab and Haryana High Court was a Partnership firm. The assessee firm had entered into an agreement with M/s. Deutsche Strahil Metail of Berlin a German firm for supply of certain goods of a particular value. The agreement so arrived at, however, could not be acted upon by the assessee as it did not have the requisite import licence for material intended to be imported. On a dispute being referred to the arbitrator, the assessee had to pay damages to the German firm in terms of the award dated 29th July, 1974 for failure to perform its part of the contract.

Entry Tax-Petitioner who had discharged his burden by producing the bills which had no rubber seal to the effect “local goods for the area”, cannot be held liable to pay the tax in the absence of any proof to the contrary

April 28, 2008 966 Views 0 comment Print

Explore the legal case of M/s Goel Coal Co. vs. State of Madhya Pradesh regarding entry tax. Understand the significance of rubber seal on invoices and how the absence of such seal affects the liability of the petitioner. Read the High Court of Madhya Pradesh’s order dated 7/3/2008, highlighting key legal points. Get insights into the burden of proof, implications of the Ranomal case, and the petitioner’s entitlement to the prima facie import of the absence of a rubber stamp. Stay informed about the intricacies of entry tax laws in this comprehensive legal analysis.

PF, ESI paid after 31st March but before filing of return is allowable

April 9, 2008 1766 Views 0 comment Print

The grievance of the revenue is that proviso appended to section 43B of the Act permitting allowing of deduction of PF, ESI etc., subsequent to the close of the accounting period but before the return is filed, should not have been followed but disallowance must be upheld. It has not been disputed before us that the proviso has been inserted by the Finance Act, 1987 effective from 1.4.1988. In view of this, the appeals preferred by the revenue have been dismissed.

Payment by cable operator to get licence of TV channels is covered u/s 194C

March 3, 2008 6014 Views 0 comment Print

The assessee is a cable network operator through which it provides telecasting of programmes to the ultimate consumers/subscribers. The assessee in turn enters into a contract with the licensor of various TV channels. On the payment so made, Section 194C of the Act is attracted.

Idea Cellular vs. DCIT (Bombay High Court)

February 25, 2008 474 Views 0 comment Print

Idea Cellular vs. DCIT (Bombay High Court) – Where all the material facts were placed before the AO and he raised questions thereon, Explanation 1 to s. 147 has no application. Further, the argument that because there was no discussion in the assessment order, the AO had not applied his mind or expressed an opinion is not acceptable.

Gratuity payment under the Payment of Gratuity Act, 1972 or otherwise exempt to the extent covered under the Income Tax Act

February 25, 2008 3744 Views 0 comment Print

No doubt, section 192 of the Income-tax Act requires the employer to deduct the income-tax from the salary and the salary is defined under section 17 of the Income-tax Act, which includes wages, any annuity or pension, any gratuity, any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages, any advance of salary and other payments

Requirement of clubbing of turnover for the purpose of section 44AB in case assessee is carrying on more than one business

February 22, 2008 1584 Views 0 comment Print

Tribunal has also placed reliance on yet another judgment of the Supreme Court. ported in (1972) ITR 83 page 27 (Hindustan Steel Limited Vs State of Orissa), where it dealt with the provisions contained in Orissal Sales Tax Act. While considering the general principles, the Apex Court has held that penalty can be levied on failure of the assessee

Recent Income Tax Judgements 15.02.2008

February 15, 2008 1139 Views 0 comment Print

1. Hasan Ali Khan vs. ITSC (Bombay High Court) – (i) The Chairman of the Settlement Commission has the power to constitute a Special Bench and he is not required to give reasons or produce the material in support thereof. (ii) It is not as if the moment an application is made and there is compliance of the requirements of Section 245-D that the Commission is bound to entertain the application and allow it. The Commission has then to consider whether the application is invalid under Section 245-D(2C). The Settlement Commission can treat the application as invalid meaning thereby non – est if the Applicant has not made a true and full disclosure and further must disclose how the income has been derived. If on the material it arrives at a conclusion even prima facie that there was no true and full disclosure it has then the right to declare the application as invalid.

Whether sale proceeds of plants raised in nursery on land belonging to assessee consti­tutes income from agriculture – Held, yes

February 15, 2008 1764 Views 0 comment Print

Section 2(1A) of the Income-tax Act, 1961 – Agricultural income Assessment years 1988-89 and 1990-91- Whether sale proceeds of plants raised in nursery on land belonging to assessee consti­tutes income from agriculture – Held, yes . Commissioner of Income-tax, Meerut v. Green Gold Tree Farmers (P.) Ltd.

Employer’s Obligation-TDS-Previous Employment’s payments

February 15, 2008 3092 Views 0 comment Print

CIT v. Marubeni India (P.) Ltd. In case where the present employer did not include salary paid by the previous employer u/s 192(2), because previous employer did not provide the details of disbursement, issue arose whether such present employer is liable for penal interest. It was held by HC that the liability of the present employer is limited only to the extent of details furnished by the employee with reference to his previous employment. In other words the present employer’s obligation of TDS will be restricted to the disbursements made by himself and also on the income earned in a previous employment if such details are furnished to him by the employee.

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