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 Allahabad High Court held that a three-month gap between the alleged harassment and the student’s suicide broke the necessar...
Goods and Services Tax : The Gujarat High Court held that supplier tax payment remains mandatory for ITC claims under Section 16(2)(c). However, ITC cann...
Income Tax : The article explains how the High Court held that corporate guarantee fees do not qualify as Fees for Technical Services under the...
Goods and Services Tax : The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interes...
Corporate Law : The Allahabad High Court observed that criminal case delays are caused not only by judicial officers but also by inadequate infras...
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...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Goods and Services Tax : The High Court set aside a GST demand order after finding that the hearing notice was received by the taxpayer only after the hear...
Goods and Services Tax : Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of...
Goods and Services Tax : Uttarakhand High Court directed refund of GST deducted on sale of rejected wheat and paddy seeds after noting that the goods were ...
Income Tax : The Delhi High Court held that reassessment proceedings under Section 148 were invalid where the Assessing Officer sought to make ...
Income Tax : The Calcutta High Court held that reassessment proceedings cannot be reopened merely on suspicion arising from investigation repor...
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...
Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 14(1)(d) is a protective shield, not a retention mandate.
The Court held that the final cancellation order exceeded the allegations in the show cause notice, making the action unsustainable. The matter was remitted and registration restored.
The Court held that GST authorities wrongly calculated tax on total turnover despite having actual combo-pack sales data. The ruling directs recalculation of pre-deposit based only on relevant B2B and B2C sales.
Court held prima facie that converting property from leasehold to freehold forms part of a sale and does not constitute a supply under GST. The ruling pauses recovery of GST until further hearing.
Court held that cheque was issued for repayment of an unlawful job-related payment, which is not a legally enforceable debt. Acquittal was upheld as Section 138 NI Act did not apply.
The Court held that civil courts retain jurisdiction to cancel registered sale deeds, as DRTs cannot adjudicate such relief. The ruling sets aside rejection of the plaint and restores the suit for trial, clarifying limits of Section 34 SARFAESI.
The Court held that objections such as lack of pre-SCN consultation were waived and that disputed findings should be raised in appeal. The petitioner was directed to pursue statutory remedies.
The High Court set aside the refusal to condone a 523-day delay after finding the explanation adequate. The ruling allows the trust’s Form 10 filing to be accepted for exemption purposes.
The Court held that payments received by the assessee could not be treated as professional income because no proof of services rendered was produced. The ruling confirms that absence of evidence justifies treating such receipts as salary.
The Court held that interest and related receipts must be treated as business income, not income from other sources. The Tribunal’s order was upheld as no substantial question of law arose.
