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...
Kerala High Court upholds life sentence for acid attack on wife and children, directs State to pay Rs 3 lakh compensation to each victim.
Karnataka HC quashed a faceless ex-parte tax assessment and penalties, ruling that statutory notice sent to an inactive email ID invalidates the entire assessment process.
The Karnataka High Court ruled that when reassessment is based solely on material seized from a third-party search, the Income Tax Department must follow the specific procedure under Section 153C of the IT Act, not the general Section 147.
Kerala High Court rules employees cannot claim TDS credit if employer fails to deposit deducted tax; directs IT Dept to act against defaulting employer.
The Karnataka High Court ruled in favor of United Spirits Ltd., directing the DCIT to immediately refund ₹60.45 crore. The court held that the adjustment of the refund against a non-existent and time-barred tax demand was illegal, reinforcing the strict limitation under Section 153(7) of the Income Tax Act, 1961.
Karnataka HC rules compensation for land acquired by KIADB is exempt from income tax under Section 96 of the 2013 Land Act and confirms the refund of collected TDS.
N.T. Rahamathulla Khan Associates vs PCIT: High Court grants stay on tax demand, following precedent to protect the assessee from coercive recovery pending appeal outcome.
Karnataka HC quashes reassessment and penalty orders after finding the Jurisdictional AO initiated Sec 148A proceedings outside the scope of the Faceless Regime (Sec 151A).
Dakshina Kannada Sanathana Dharma Sangha vs ITO: High Court applies the Ramakrishna Seva Ashrama test, directing the AO to verify oral intent for corpus contributions.
Karnataka High Court rules payments by Goldman Sachs India to its overseas affiliates for shared services are non-taxable reimbursements, not Fees for Technical Services (FTS).
