#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.

P&H HC Denies Section 54B Exemption for Land Purchased in Wife’s Name

Partners’ Capital Contributions Cannot Be Taxed Under Section 68: Telangana HC

Gujarat HC Quashes Reassessment Notice for Change of Opinion on Loan Issue

Customs Detention Waiver Certificates Bind CCSPs After Importer Succeeds: Madras HC

Gauhati HC Sets Aside Release of Vehicle Seized Under Customs Act by Criminal Court

Karnataka HC Quashes Notional Rent Tax on Building Without Occupancy Certificate

Andhra Pradesh HC Sets Aside GST Appeal Order Involving Deceased Proprietor

Orissa HC Quashes GST Proceedings Initiated Against Deceased Proprietor

Madras HC Quashes GST Assessment Orders Passed After Proprietor’s Death

P&H High Court Sets Aside GST Assessment for Denial of Hearing Under Section 75(4)

ITO Reference Triggers Section 271D Penalty Limitation: Karnataka HC

Rajasthan HC Dismisses Immunity Plea for Section 270A Misreporting Penalty

Bombay HC Quashes Reassessment Initiated Against Deceased Assessee for AY 2021-22

GST Demand Against Deceased Proprietor Invalid Without Statutory Machinery: Calcutta 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.
