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.
Income Tax : Delhi HC ruled WGF Financial Services can't claim bad debt deduction under Sec. 36(1)(vii) as furnishing guarantees wasn't its reg...
Corporate Law : Kerala HC rules police must assess both sides in sexual assault cases, warning against treating complaints as absolute truth. ...
Income Tax : Bombay High Court, in Chamber of Tax Consultants v. Director General of Income Tax (Systems) (2025), ruled that flaws in the ITR u...
Corporate Law : Karnataka HC quashed a case against Arnab Goswami, calling it reckless and baseless. The court noted misuse of Section 505(2) IPC ...
Income Tax : Telangana HC clarified that capital gains tax applies only when ownership or possession is transferred along with consideration....
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
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 ...
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...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Income Tax : The Delhi High Court quashed a tax reassessment notice issued to Indus Towers Ltd. for AY 2009-10, citing procedural lapses and mi...
Income Tax : Gujarat High Court rules that a jurisdictional assessing officer cannot override the faceless assessment scheme under Section 151A...
Goods and Services Tax : Andhra Pradesh High Court invalidates GST assessment order due to lack of an official signature and DIN, citing Supreme Court and ...
Goods and Services Tax : Gujarat High Court rules in favor of Gujarat State Police Housing Corp, allowing a GST refund despite exceeding the two-year statu...
Custom Duty : Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of perso...
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...
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...
Detailed analysis of Sandeep Singh vs. State of U.P. regarding cancellation of liquor license under United Provinces Excise Act 1910 by Allahabad High Court.
Explore the Delhi High Court’s judgment on royalty payments by Dabur India Ltd, implications for tax deductions under Sections 80IC & 80IB, and its impact on industrial undertakings.
Impugned order and notice indicated that sanctioning authority was PCIT. However, since issuance date of both documents was beyond three years from relevant assessment year, Section 151(ii) of Act mandated that sanctioning authority should have been PCCIT.
Discover the ruling of the Calcutta High Court in the case of Lokenath Construction Private Limited vs Joint Commissioner of State Tax/Revenue and Others, highlighting the importance of proper verification before denying Input Tax Credit.
HC held that goods mentioned in invoice and e-way bill matched; in terms of quantity and value; non-mention of dispatch address is a minor breach not inviting provisions of section 129
Petitioner contended that disputes regarding insolvency and winding up are non-arbitrable. However, HC noted that objections to arbitrator’s jurisdiction could be raised before arbitral tribunal itself.
The court examined the legal provisions and previous judgments, emphasizing the disqualification of an arbitrator with an interest in the outcome of the dispute. It noted that the unilateral appointment of the arbitrator by the Government of Kerala, a party to the dispute, violated legal principles established by the Supreme Court. Therefore, the appointment was deemed legally invalid.
Kerala High Court issues directions on Nidhi Companies’ status, highlighting concerns over recent amendments, financial regulations, and operational challenges. Read the detailed analysis here.
In case of Balaji Mines And Minerals Pvt Ltd vs ACIT, Bombay High Court ruled that reassessment cannot be based solely on reasons borrowed from other departments or reports, such as Justice M.B. Shah Commission Report.
Karnataka High Court ruled that goods can’t be detained solely for lack of original invoice during transport. Detailed analysis of the case & its implications.
