#high court judgments
Log in to FollowAccess 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.
Income Tax

Income Tax
Section 14A disallowance cannot be added to section 115JB book profits: Delhi HC
Goods and Services Tax

Goods and Services Tax
Guidelines for differential tax on works contract provided due to change in tax regime from VAT to GST
Corporate Law

Corporate Law
Vague & Omnibus Allegations of Harassment Are Insufficient To Sustain A Criminal Conviction: HP HC
Income Tax

Income Tax
Mechanical Approval for TDS Prosecution Set Aside for Non-Application of Mind
Income Tax

Income Tax
Capital gain to be offered in the year of execution of sale deed: Exemption u/s. 54 allowed
Corporate Law

Corporate Law
Bail in fraudulent investment scheme admitted as twin conditions u/s. 45 of PMLA satisfied
CA, CS, CMA

CA, CS, CMA
ICAI Cannot Punish on Allegations Never Made in Complaint
Goods and Services Tax

Goods and Services Tax
No GST on Affiliation and Related Fees charged by University
Corporate Law

Corporate Law
Cloud point not significant parameter hence detaining of bulk liquid cargo of Distillate Oil quashed
Income Tax

Income Tax
Recovery by income tax department prior to conclusion of trial under PMLA is erroneous in law
Income Tax

Income Tax
Transfer of case u/s. 127 to centralize assessment of all connected persons is justifiable
Custom Duty

Custom Duty
Duty free import of ‘walnut inshell’ against entry of ‘dietary fibres’ permissible
Goods and Services Tax

Goods and Services Tax
Anticipatory bail in fraudulent GST Input Tax Credit allowed as custodial interrogation not warranted
Goods and Services Tax

Goods and Services Tax
