Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Madras High Court ruled that taxpayers facing technical difficulties uploading their Income Tax Returns (ITR) could substantiate their claims using digital evidence, enabling them to access the portal. This decision quashed an income tax demand order.
The Madras High Court held that a significant increase in share price alone cannot render long-term capital gains as bogus, affirming the eligibility for income tax exemption under Section 10(38).
The Karnataka High Court ruled that appeals against orders from the Income Tax Appellate Tribunal (ITAT) can only be filed before the High Court with jurisdiction over the Assessing Officer who issued the assessment order.
The Calcutta High Court upheld the ITAT ruling that extraordinary contributions to superannuation funds to cover actuarial deficits are not subject to the ceiling under Rule 87 of the Income Tax Rules, resulting in the deletion of a Rs. 648.84 crore disallowance.
The Calcutta HC ruled that failing to notify a show-cause notice on the GST portal violates principles of natural justice, leading to the annulment of a bank attachment.
The CESTAT confirmed that service tax is applicable to STPI fees, ruling they constitute business support services rather than sovereign levies. A ₹5.15 crore service tax demand was upheld.
The Karnataka High Court ruled that appeals against ITAT orders can only be filed before the High Court that exercises jurisdiction over the Assessing Officer who issued the assessment order.
The Calcutta High Court upheld the ITAT's decision that extraordinary contributions made to superannuation funds to address actuarial deficits are not subject to the Rule 87 ceiling, rejecting a ₹648.84 crore disallowance.
The Gujarat High Court ruled that customs detentions not backed by timely seizure orders are invalid. It directed the release of a vehicle that had been held beyond the statutory limitation period.
The Madras High Court has declared a luxury tax applied to jewellery as legislatively incompetent, ordering the government to refund amounts collected from a jewellery manufacturer.
The Calcutta High Court has ruled that the denial of Input Tax Credit (ITC) cannot be automatic based on a supplier’s non-filing of GSTR-3B. This decision safeguards the rights of bona fide purchasers.
The Kerala High Court has directed the state government to re-evaluate the claim for building tax exemption made by a Regional Sports Centre. The decision underscores the need to consider the principal use of the buildings in question.