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...
The Bombay High Court dismissed a tax appeal in PCIT vs. Hans Chemicals, reaffirming that revised CBDT monetary limits apply to pending cases, leading to disposal.
Bombay High Court orders ₹19.44 lakh reward for Darshan Singh Parmar, an informant whose tips led to significant tax recoveries, after a decade-long battle with the Sales Tax Department.
Delhi High Court quashes CIT order, condoning delay in e-verifying Form 10B for Kotak Family Foundation, emphasizing justice over technicality in tax exemptions.
Punjab & Haryana High Court invalidates reassessment notices for Assessment Year 2015-16, citing limitation bar based on Supreme Court precedent.
Karnataka High Court quashes reassessment notice for AY 2015-16, citing Supreme Court precedents on expired limitation periods for tax proceedings.
Rajasthan High Court directs ITO to consider the Supreme Court’s Rajeev Bansal precedent regarding expired limitation periods for AY 2015-16 tax notices.
Madras High Court dismissed an appeal by Indian Oil Corporation, affirming the acceptance of tender bids from Jyothi Constructions despite an initial technicality.
Madras High Court rules real estate developers must secure 2/3rd buyer consent for major plan alterations, quashing unilateral approvals.
Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller’s tax default; cites Article 14.
The issue involved in the present appeal is that whether an incentive received in sales tax liability under a Scheme formulated by the State Government would be on capital account, exempt to taxation, or on revenue account, liable for taxation.
