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...
Corporate Law : Madras High Court held that the Central Board of Trustees under the EPF Act can challenge Tribunal orders under Article 226 since ...
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 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...
Bombay High Court directs firm to pursue tax assessment remedies, declining to quash search notices over factual disputes
In our view, the Assessing Officer grossly erred in doing so. The Assessing Officer ignored the fact that the said amount was not debt payable by the Assessee but the same was debt receivable by it. Therefore, the amount did not represent liability of the Assessee but in fact was its asset.
There is no cavil that an addition can made on the basis of documents, which are found during the course of Search and Seizure operations if on appreciation, it is found that the said documents have a bearing on the income of the Assessee.
Delhi High Court rules against arbitrary retrospective GST cancellation for Bangalore Sales Corporation, citing procedural delays and lack of justification.
Bombay High Court held that revocation of courier licence justified on account of non-compliance with the obligations under Regulations 13(a), 13(i), and 13(g) of the Courier Imports And Exports (Clearance) Regulations, 1998. Accordingly, writ petition dismissed.
Kerala High Court held that GST notice issued via WhatsApp is not a valid mode of service of notice as contemplated under Section 169 of the Central Goods and Services Tax Act, 2017. Accordingly, appeal allowed and matter restored back to competent authority for fresh consideration.
Gujarat High Court held that GST orders uploaded on GST portal cannot be unsigned as upload on GST portal is not possible without signature. Accordingly, writ petition is dismissed as being devoid of merit.
Gujarat High Court dismisses plea challenging GST interest advisory, clarifying new Rule 142B requires intimation before recovery under Section 79.
Nagpur Bench of Bombay HC flags increasing misuse of matrimonial laws and stresses the court’s role in encouraging respectful settlement of such disputes to reduce litigation and uphold justice.
Prasad Film Laboratories Pvt. Ltd. Vs ACIT (Telangana High Court) Payments in Normal Business Course Not Deemed Dividend under Section 2(22)(e): Relief for M/s. Prasad Film Laboratories Pvt. Ltd., Telangana High Court Clears Misapplication of Deemed Dividend Provisions in Inter-Company Business Transactions Background: M/s. Prasad Film Laboratories Pvt. Ltd., a closely held company, filed appeals against […]
