#high court judgments
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Extended Limitation Period Requires Clear Allegations of wilful misstatement, suppression of facts, fraud, or collusion

Extended Limitation cannot be extended if SCN silent about Fraud or Misstatement

DDT cannot be demanded from recipient of interest income: Delhi HC

General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC

GST Act not prohibits intelligence officers from issuing SCNs or adjudicating cases

Madras HC quashed GST order passed by State Tax Officer not having Authority to Pass order

Writ merely insisting deferring of GST recovery proceedings not maintainable: Calcutta HC

Amount received for not carrying out any activity relating to business taxable as business income: Kerala HC

Penalty for minor discrepancy in address between Tax invoice and e-way bill not justifiable: Madras HC

Addition of value of shares granted under Employees Stock Purchase Scheme as perquisite not sustained

Notice u/s. 148 cannot be issued after expiry of four/six years: Delhi HC

2016 Amendment to Section 50C of Income Tax Act Applies Retrospectively: Madras HC

Allahabad HC Upholds GST Penalty on Bogus Transactions

Madras HC Clarifies Jurisdiction in GST Adjudication Orders
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.
