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.
Goods and Services Tax : The Punjab and Haryana High Court held that a GST order passed without considering the assessee's reply and without recording reas...
Corporate Law : The Madras High Court restrained the proposed church construction near a century-old temple after finding a prima facie case and n...
Corporate Law : The Madras High Court upheld a man's conviction for killing an engineering student who chose to end their relationship. The Court ...
Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Corporate Law : The Allahabad High Court ruled that ordinary land disputes involving allegations of cheating cannot attract the Gangsters Act with...
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...
Service Tax : The High Court ruled that limitation under Section 85(3A) of the Finance Act begins on the day following receipt of the adjudicati...
Goods and Services Tax : The High Court ruled that merely reproducing statutory provisions without factual particulars deprives the taxpayer of an effectiv...
Goods and Services Tax : The Telangana High Court held that an appeal should not be dismissed as time-barred when the taxpayer was diligently pursuing a st...
Income Tax : The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed...
Income Tax : The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed...
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...
CIT Vs M/s Max India Limited (Punjab and Haryana HC) Where assessee’s borrowings of interest bearing funds got increased during the year, it could not be presumed that such borrowed funds were utilized for the purpose of investing in assets yielding exempt income and disallowance under section 14A made on the basis of such unfounded […]
The respondent assessee engaged in the business of real estate consultancy / agency and property management services. During the course of the assessment proceedings, the Assessing Officer sought to include the service tax billed by it for rendering services to the service receivers as trading receipts on invocation of Section 145A(ii) of the Act. Besides, […]
It is held that the petitioner has miserably failed to make out a case for interference in exercise of extra-ordinary jurisdiction under Article 226 of the Constitution of India within the four corners of law and yardsticks set out by Their Lordships of the Supreme Court in the above-quoted judgements (supra) qua interference in contractual matter.
Deduction U/s. 80IB is allowable over a period of 6 years which follows that conditions for claiming deduction must remain fulfilled in all years for which deduction being claimed
To ascertain as to whether a service can be classified as Deluxe service only on the ground that the seats in the vehicle have push back or reclining facility. It appears, there is no such provision that only on such facility being available in a vehicle it can be classified as a Deluxe service
Makemytrip (India) Pvt Ltd. Vs Union of India & Ors. (Delhi High Court) (i) The scheme of the provisions of the Finance Act 1994 (FA), do not permit the DGCEI or for that matter the Service Tax Department (ST Department) to by-pass the procedure as set out in Section 73A (3) and (4) of the […]
The appellants herein namely Sunil @ Balikaran Sahu and Amit Gupta were awarded death sentence by the trial Court after having found them guilty for offences punishable under Sections 460 (three counts), 324 (three counts), 307 (three counts), 506 Part-II (ten counts), 397 (nine counts) and 302 read with Section 34 of the Indian Penal Code, 1860 (for short ‘the IPC’). They were sentenced to death by hanging under sub-section (5) of Section 354 of the Code of Criminal Procedure, 1973 (for short ‘the CrPC’). Conviction and sentences imposed upon both the appellants are as follows: –
Delhi HC in the above cited case held that an employee cannot be restrained from competing with its former employer provided he/she is not using the confidential information of employer.
The petitioner/plaintiff is aggrieved by the order passed by the trial Court, which has directed the petitioner to pay ad valorem Court fees on the prayer made by him for declaring the sale deed dated 26-3-2012 executed by the respondents No. 1 to 5 in favour of the respondent No.6 as null & void and not benefiting the respondent No. 6.
Kerala High Court has held that Cross Objection filed before the Tribunal u/s 253(4) is an independent appeal and shall be adjudicated on merits even if the other party’s appeal is dismissed, for whatever reason.
