#high court judgments
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Enquiry Report Against Assessee Quashed due to Procedural Lapses Under Regulation 17(5) of CBLR, 2018

No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment

Reopening concluded assessment jurisdictionally not sustainable: Delhi HC

Addition Based Solely on Assessee’s Admission Without Evidence Not Sustainable: Rajasthan HC

Lease Rent from Industrial Park Property Taxable as Business Income: Madras HC

Source State’s Right to Attribute Income to a PE Based on Global Income/Loss

CCI Lacks Jurisdiction Over Patent Holder’s Actions Under Patents Act: Delhi HC

GST Demand Order cannot be passed without issuance of SCN: Himachal HC

No provision under GST to disclose goods transportation route: Allahabad HC

HC allows Provisional Release of Second-Hand Specialized Equipment on Deposit of Enhanced Duty

Entry tax cannot be more than sales tax/VAT levied on goods: Madras HC

Additional document having material impact on proceedings needs verification hence matter remanded: Madras HC

Order passed without considering reply and granting opportunity of being heard is unsustainable: Madras HC

Duty demand and attachment of bank account without opportunity of being heard unjustified: Madras 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.
