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 held that initiation of reassessment proceedings under section 147 of the Income Tax Act resulting into change of opinion and review of the assessment order is not permissible in law. Accordingly, reassessment proceedings are liable to be quashed.
Gujarat High Court sets aside ITAT’s order, criticising the casual remand of a tax evasion case despite the assessee’s non-compliance.
Gujarat High Court rules B Nanji & Co. can claim interest deduction under Section 36(1)(iii) for borrowed funds used in business expansion via share acquisition.
Punjab & Haryana High Court rules in Rakesh Gupta Vs CIT that tangible information on client code modification justifies income tax re-assessment.
Allahabad High Court quashes GST orders against Raksha Enterprises for violation of Section 75(7) and Section 75(6) of GST Act, remands case for rehearing.
Delhi High Court held that repeated placing and removing from the call book is not valid justification for non-adjudication of show cause notice for more than 10 years. Accordingly, order passed after 10 years is not sustainable and liable to be quashed.
Anup Kumar Singh Vs Union of India & others (Calcutta High Court) Calcutta High Court held that issuance of provisional seizure order under Foreign Exchange Management Act, 1999 [FEMA] is in complete disregard of the moratorium prescribed by section 33(5) of Insolvency and Bankruptcy Code [IBC] since the provisions of the IBC would override the […]
Anil Kumar Singh Vs Union of India (Patna High Court) Patna High Court held that not obtaining registration under service tax alone cannot be reason to believe that there is existence of fraud or wilful suppression with intent to evade payment of service tax. Thus, extended period of limitation not applicable. Facts- The petitioner is […]
Karnataka High Court issues guidelines for Central and State authorities to check and prevent the unauthorized use of national flags, emblems, and symbols.
Patna High Court held that reassessment proceedings initiated on the basis of incorrect information which was not supported by any material is not sustainable in law. Accordingly, order passed thereon is liable to be quashed.
