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 held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically with...
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 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...
High Court held that the Revenue itself had accepted the provision in earlier years and not disputed it even before the jurisdictional High Court in appeal for AY 2009-10. Since the provision was scientific and actually discharged, no substantial question of law arose.
The allegations surfaced that a syndicate was involved in importing multiple high-end cars in the names of foreign diplomats, evading duties, forging bills of entry, and subsequently selling the cars to unsuspecting buyers in India.
Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act cannot be reason for provisional attachment. Accordingly, provisional attachment notices quashed due to lack of specific reasoning.
Delhi High Court held that CLAT(PG) examination is conducted for purposes of making admission to Post Graduate courses and not for offering public employment. Accordingly, NHAI recruitment criteria on the merit in CLAT (PG) is legally untenable and hence quashed.
Delhi High Court rules that denying a prisoner parole to conduct a parent’s last rites violates the fundamental right to life under Article 21, even for a serious offense.
Delhi High Court confirmed that businesses must reduce prices to pass on GST rate cuts to consumers, rejecting claims that increased quantity or free products justify price retention. The profiteering amount was directed to the Consumer Welfare Fund.
Telangana High Court held that income earned from production of hybrid seeds under supervision of company is in the nature of agricultural activity and income earned from such activity is exempt under section 10(1) of the Income Tax Act. Accordingly, appeal of revenue dismissed.
Gujarat High Court held that claim of exemption of Long Term Capital Gain under section 10(38) of the Income Tax Act cannot be held to be bogus on the basis of presumption in absence of any corroborative evidence. Accordingly, appeal of revenue dismissed.
Deduction under Section 36(1)(va) was allowable for a 16-day delay in depositing Employees’ Provident Fund by the assessee as delay was attributable due to the lockdown consequent upon the COVID-19 pandemic.
Chhattisgarh High Court held that addition under section 68 of the Income Tax Act justifiable since the money trail establishes circulation of assessee’s own unaccounted funds through shell company. Accordingly, appeal of revenue allowed and order of ITAT set aside.
