#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.
Income Tax
Income Tax
Foreign Remittances for Share Capital Are Capital, Not Deemed Income: Delhi HC
Corporate Law
Corporate Law
Calcutta HC directs NJMC to Refund Earnest Money for Arbitrary Conduct
Goods and Services Tax
Goods and Services Tax
Appellate Authority Can Condonate Delay Beyond 4 Months Under WBGST Act
Goods and Services Tax
Goods and Services Tax
Omission of CGST Rule 96(10) from October 8, 2024, Extends to Pending IGST Refunds for Exporters
Income Tax
Income Tax
Declaration of abrogation not barred by virtue of Income Tax section 269-UH: Bombay HC
Income Tax
Income Tax
Delhi HC directs Larger Bench to decide retrospective applicability of provisions of section 149(1)(c)
Income Tax
Income Tax
IT/ITes qualifies as ‘Industrial Building’ under Delhi Municipal Corporation Act: Delhi HC
Income Tax
Income Tax
Block Assessment Order not time barred as passed within period prescribed u/s. 158BE(1)(b)
Income Tax
Income Tax
Addition towards bogus capital gain sustained as price rise in share artificially manipulated
Income Tax
Income Tax
Commerce Ministry Can Retrospectively Withdraw Industrial Park Benefits: Bombay HC
Goods and Services Tax
Goods and Services Tax
Blocking Electronic-Credit Ledger under Rule 86A without pre-decisional Hearing Not Tenable
Goods and Services Tax
Goods and Services Tax
Issuance of SCN without DIN is non-est and invalid: AP HC
Goods and Services Tax
Goods and Services Tax
GST Registration Cancellation Quashed: Tax Paid, Compliance Assured
Income Tax
Income Tax
Best judgement assessment without hearing opportunity is not sustainable: Matter remanded
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.
