High Courts judgments

10211 High Courts judgments explained in plain English: what was decided, the law applied and why it matters. Page 5 of 426.

No Jurisdiction Post-Registration to Levy Deficit Stamp Duty Under Section 47-A(1) Indian Stamp Act | Orders Refund of Pre-Deposits Within 8 Weeks : Patna HC
Case Law Analysis
|Patna High Court

No Jurisdiction Post-Registration to Levy Deficit Stamp Duty Under Section 47-A(1) Indian Stamp Act | Orders Refund of Pre-Deposits Within 8 Weeks : Patna HC

The Patna HC held that post-registration, authorities lack jurisdiction to levy deficit stamp duty under Section 47-A(1) of the Indian Stamp Act and quashed the orders demanding it. It directed refund of any pre-deposited amounts within eight weeks, affecting buyers, sellers and revenue officials in Bihar.

Assessee May Claim Additional Provision Via First Proviso to Section 36(1)(viia)(a) | Doubtful Assets Deduction : Calcutta HC
Case Law Analysis
|Calcutta High Court

Assessee May Claim Additional Provision Via First Proviso to Section 36(1)(viia)(a) | Doubtful Assets Deduction : Calcutta HC

The Calcutta High Court ruled that the first proviso to Section 36(1)(viia)(a) of the Income tax Act 1961 grants banks an option to claim additional provision for doubtful or loss assets, allowing cumulative deduction within statutory limits. This clarifies that the proviso is not an alternative to the main clause, benefitting banking assessees seeking higher tax deductions.

Judicial Mind Required Under BNSS 175(3)-(4) Before Ordering FIR Against Public Servants : Allahabad HC
Case Law Analysis
|Allahabad High Court

Judicial Mind Required Under BNSS 175(3)-(4) Before Ordering FIR Against Public Servants : Allahabad HC

The Allahabad High Court quashed an FIR against police officers, holding that magistrates must apply judicial mind under BNSS 175(3)-(4) and consider the superior officer's report and the public servant's explanations before directing registration of an FIR arising from official duties. The ruling safeguards public servants from mala fide prosecutions while ensuring accountability.