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#high court judgments

Latest high court judgments, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

27,043 articles
Income TaxReassessment Notices Beyond Surviving Time Quashed by High Court
Income Tax

Reassessment Notices Beyond Surviving Time Quashed by High Court

CA Vijayakumar Shetty9 months ago
Goods and Services TaxKarnataka HC Quashed GST SCN as Multiple Years Were Clubbed
Goods and Services Tax

Karnataka HC Quashed GST SCN as Multiple Years Were Clubbed

CA Sandeep Kanoi9 months ago
Goods and Services TaxMadras HC Quashed GST SCN as Multiple Financial Years Were Clubbed
Goods and Services Tax

Madras HC Quashed GST SCN as Multiple Financial Years Were Clubbed

CA Sandeep Kanoi9 months ago
Income TaxSection 197 TDS Rate Cannot Be Raised Once PE Finding Is Set Aside: Delhi High Court
Income Tax

Section 197 TDS Rate Cannot Be Raised Once PE Finding Is Set Aside: Delhi High Court

CA Vijayakumar Shetty9 months ago
Goods and Services TaxToll plaza receipts not mandatory for justifying actual physical movement of goods under GST
Goods and Services Tax

Toll plaza receipts not mandatory for justifying actual physical movement of goods under GST

POONAM GANDHI9 months ago
Income TaxGold and Cash Seized in Search Released on Payment of Advance Tax
Income Tax

Gold and Cash Seized in Search Released on Payment of Advance Tax

CA Vijayakumar Shetty9 months ago
Income TaxReassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C
Income Tax

Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C

POONAM GANDHI9 months ago
Goods and Services TaxClinical trial to foreign service recipients not liable to tax under GST
Goods and Services Tax

Clinical trial to foreign service recipients not liable to tax under GST

POONAM GANDHI9 months ago
Corporate LawBail in liquor scam granted in absence of any distinguishing material
Corporate Law

Bail in liquor scam granted in absence of any distinguishing material

POONAM GANDHI9 months ago
Corporate LawLevy of electricity duty on ‘net charges’ is ultra vires to Bihar Electricity Duty Act, 1948
Corporate Law

Levy of electricity duty on ‘net charges’ is ultra vires to Bihar Electricity Duty Act, 1948

POONAM GANDHI9 months ago
Income TaxReassessment Upheld Because Third-Party Excel Data Indicated Escaped Income
Income Tax

Reassessment Upheld Because Third-Party Excel Data Indicated Escaped Income

CA Ajay Kumar Agrawal9 months ago
Goods and Services TaxGST Recovery Cannot Be Made from a Separate Company Merely Due to Common Director
Goods and Services Tax

GST Recovery Cannot Be Made from a Separate Company Merely Due to Common Director

CA Vijayakumar Shetty9 months ago
Custom DutyWaiver of pre-deposit u/s. 129E under Customs Act not granted in absence of financial distress
Custom Duty

Waiver of pre-deposit u/s. 129E under Customs Act not granted in absence of financial distress

POONAM GANDHI9 months ago
DGFTRetrospective withdrawal of Transport and Marketing Assistance Scheme impermissible: writ partly allowed
DGFT

Retrospective withdrawal of Transport and Marketing Assistance Scheme impermissible: writ partly allowed

POONAM GANDHI9 months ago

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.