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...
Madhya Pradesh High Court dismisses plea to admit private recorded conversations as evidence in a divorce case, reinforcing spousal privacy rights.
Madhya Pradesh High Court sets aside an order allowing a husband to submit a CD with private chats, citing a violation of the wife’s right to privacy under Article 21.
Delhi High Court dismisses a writ petition challenging a consolidated GST show cause notice for FYs 2017-22, citing no statutory prohibition.
Delhi High Court addresses Fujitsu India’s transfer pricing appeal, validating ‘headcount’ for expense allocation and remanding comparable selection for re-evaluation.
Allahabad High Court sets aside an ex-parte GST appeal order for AY 2018-19, ruling it invalid as it was passed on a later date after the hearing.
Himachal Pradesh High Court quashes penalty under CGST Act for e-way bill non-production, stating that intent to evade tax (mens rea) is essential for imposing penalties, not just procedural errors.
The Delhi High Court ruled that employers cannot prevent former employees from joining new companies, including clients, reaffirming the right to seek new employment.
The Madras High Court addressed the tax treatment of royalty payments for brand use and the allowability of bad debts for Shriram Chits Tamilnadu Pvt. Ltd., affirming prior rulings.
The Madras High Court upheld that software expenses, including license fees, for Danfoss Industries Pvt. Ltd. are revenue expenditures, not capital, citing no enduring benefit.
Karnataka High Court allows CGI Information Systems to claim Section 10A deduction, deduct software fees, and claim foreign tax credit, reversing ITAT rulings.
