#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.

Clubbing PPF account of self and minor children for application of prescribed limit unjustified

Assessee must respond to SCN, raise all grounds & pursue appeal if aggrieved: Bombay HC

Mistake apparent pertaining to carry forward and set off of unabsorbed depreciation and business losses could be revised by filing Form 3 under VSV scheme

Granting only three days to respond to show cause notice not justified: Kerala HC

Budgetary Support Scheme Not affected by Promissory Estoppel: J&K HC

Unless ITC is both availed and utilized, interest cannot be levied: Calcutta HC

Liability of signatory in cheque dishonour not absolved because of resolution proceedings against company

Rejection of claim of input tax credit based on web report without complying with circular no. 5/2021 untenable

ED Arrest Legal Under Section 19 of PMLA Act: Officer Followed Protocol

Anonymous donation by religious and charitable trust is exempt from tax: Bombay HC

Order deemed to be erroneous as passed without making necessary inquiries and verification

Input tax credit beyond period prescribed u/s. 16(4) needs to be re-visited post Finance Act, 2024 amendment: Madras HC

Levy of penalty u/s. 271D without recording any satisfaction untenable: Andhra Pradesh HC

Petitioner denied Right to Explain Cash Deposit of ₹63.7 Lakhs: HC Quashes Assessment Order
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.
