#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.

Employee Cannot Suffer for Employer’s Non-Deposit of Deducted TDS: Patna HC

No Proportionate Disallowance When Dividend Investments Made From Own Funds: Madras HC

Section 271(1)(c) Penalty Quashed for Non-Consideration of CBDT Circular: Karnataka HC

Unavailed CENVAT Credit Cannot Offset GST Anti-Profiteering Benefit: Delhi High Court

Delhi HC Refuses Writ Against Income Tax Assessment Order Where Statutory Appeal Is Available

Delayed GSTR-3B Attracts GST Interest Despite Cash Ledger Balance: Telangana HC

Fresh GST Proceedings Invalid While Earlier Restored Adjudication Pending: Karnataka HC

GST Audit Objections Can Be Raised in DRC-01 Adjudication: Karnataka HC

Export Goods Destroyed in CWC Fire Eligible for Excise Duty Remission: Bombay HC

Tax Demand Outside Approved IBC Resolution Plan Stands Extinguished: Calcutta HC

Section 74 GST Cannot Apply Without Fraud or Suppression: Madras HC

₹200 Crore Upper Turnover Filter for TP Comparables Upheld: Karnataka HC

LIBOR Plus 200 BPS for Foreign Currency Delayed Receivables Upheld: Karnataka HC

Rational Upper Turnover Filter for TP Comparables Valid Despite No Statutory Ceiling: Karnataka 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.
