#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.

Karnataka HC: Outstanding Employee Advances Can Be Deducted From Gratuity

Bombay HC: Interest Mandatory on Refund of Excess Tax Paid by Mistake

Section 153A Addition Without Seized Material Invalid: Delhi HC

Reassessment Without Cross-Examination of Alleged Bogus Purchase Supplier Invalid: P&H HC

Mechanical Section 151 Approval Invalidates Reassessment: Bombay HC

Reassessment Quashed as AO Failed to Decide Objections: Bombay HC

Reassessment on New Issue After Original Ground Accepted Quashed: Bombay HC

Second Reassessment Quashed for Non-Application of Mind: Bombay HC

Rule 8D 0.5% Disallowance Restricted to Investments Yielding Exempt Income: Delhi HC

Reopening Merely to Verify Documents Without Reason to Believe Invalid: Bombay HC

Audit Objection Cannot Reopen Assessment on Issues Already Examined by AO: Bombay HC

Excess Stock Forming Part of Business Stock Cannot Be Treated as Section 69 Income: Andhra Pradesh HC

Section 271AAB Penalty Invalid if Notice Fails to Specify Applicable Clause: Madras HC

10% Tax Demand Deposit Unjustified Where Trust Has Strong Prima Facie Case: 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.
