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...
Delhi High Court held that imposition of penalty justified since appellant holding IEC registration ought to have acted responsibly and ensured that the same was not misused by any third party. Thus, penalty imposed on the appellant justified since appellant was aware of IEC being misused.
Rajasthan High Court judgment in Kailash Chand Agarwal vs ITO. Discusses the genuineness of cash credits under Section 68 and the Tribunal’s reversal of CIT(A) order.
Rajasthan High Court backs tax authorities’ power to reopen assessments based on new information, citing Supreme Court rulings on ‘reason to believe’.
Bombay High Court allows condonation of delay in filing income tax returns. The delay was due to the ill health of the Chartered Accountant’s spouse, a genuine reason.
Gujarat High Court affirms tax relief on share losses for Affluence Commodities, stating sale is genuine if counterparty purchase is valid.
Madras High Court sets aside GST assessment order against Sundar Prabhu Deva for lack of proper notice and hearing, remands case for fresh consideration.
Allahabad HC quashes GST assessment against Origin B.R. Digitalsigns due to non-provision of crucial SIB report, violating natural justice. Remanded for fresh hearing.
Uttarakhand HC quashes GST demand order exceeding show cause notice amount, citing Section 75(7) violation. Allows fresh proceedings.
Madras HC dismisses M.K.N. Coconut Industries’ plea against GST assessment due to limitation period. Directs consideration for installment payments
Bombay High Court held that amalgamated company not having obtained approval of Central Government is entitled to adjust the Written Down Value [WDV] of the assets of amalgamating companies and claim depreciation on such adjusted written down value.
