#high court judgments
Log in to FollowLatest high court judgments, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

HC Rejects ‘Human Conduct’ Theory: Cash Deposit Explained, Sec 69A Addition & Penalty Quashed

No Review Without Apparent Error: HC Rejects Revenue’s Plea on DTVSV Form-2 & Rectification Issue

Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’

HC Upholds Delay Condonation u/s 119(2)(b) with Clarification on Successor Status; Not a Precedent

Reassessment on Deceased Assessee Invalid: HC Quashes Entire Proceedings, Permits Fresh Action Against LRs

Sec 69 Addition Set Aside for Reconsideration: HC Allows Fresh Evidence on Alleged Unexplained Investment

HC Flags “Catch-22” in TDS Prosecution; Directs Liquidator to Act, Grants Limited Protection

HC Quashes 148A(d) & Ex-Parte Assessment; Matter Restored to 148A(b) Stage for Fresh Reply

Lucknow Bench of Allahabad HC Orders Bar Elections Rescheduled to Implement 30% Women’s Reservation

Karnataka HC Sets Aside 154 Rectification; Remands for Fresh Consideration of Sec 54 Claim on CGAS

SCN Stayed as Allahabad HC Grants Relief in IGST Refund Dispute Due to Omitted Rule 96(10)

Bombay Quashed Section 148 Notice Due to Issuance by Wrong Authority

GST Registration Cancellation Set Aside Due to Non-Consideration of Illness Reason: Bombay HC

ITC Blocking Not Interfered With as SCNs Require Individual Adjudication: Bombay HC
Explore the latest high court judgments on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
