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Landmark Rulings

Bombay High Court — Direct Tax

1,191 rulings

  1. Bombay High Court · 20 Aug 2024
    Bombay HC Slams Jurisdictional Assessing Officer for Disregarding Binding Judgment, Imposes Costs on JAO and CCIT

    Samp Furniture Pvt. Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34436 (HC-BOMBAY)

  2. Bombay High Court · 14 Aug 2024
    Bombay High Court Rejects Revenue's Plea for Larger Bench Reference in Shelf Drilling Controversy, Citing Pending SLPs Before Supreme Court

    PayPal Payments Vs Assistant Commissioner of Income Tax & Ors.

    (2024) TaxCorp(LJ) 34424 (HC-BOMBAY)

  3. Bombay High Court · 14 Aug 2024
    Bombay High Court Rules in Favor of Petitioner, Allowing Claim Under 'Vivad Se Vishwas I-Relief for MSMEs Scheme' Despite Reclassification as Non-MSME

    Marine Electricals India Ltd Vs Union of India and Anr.

    (2024) TaxCorp(LJ) 34423 (HC-BOMBAY)

  4. Bombay High Court · 09 Aug 2024
    Faceless Assessment Scheme: Bombay HC Quashes Notices Issued in Violation of E-Assessment Scheme

    Kairos Properties Private Limited Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34410 (HC-BOMBAY) · Section 151A

  5. Bombay High Court · 02 Aug 2024
    HC Bom: Information Derived Under Section 148 Not Sacrosanct, AO Must Verify

    Benaifer Vispi Patel Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34392 (HC-BOMBAY) · Sections 135A, 148

  6. Bombay High Court · 27 Jul 2024
    Faceless Reassessment Fiasco: Bombay HC Quashes Notice for Non-Compliance with Section 151A

    Paras Mahendra Shah Vs Union of India

    (2024) TaxCorp(LJ) 34377 (HC-BOMBAY) · Section 151A

  7. Bombay High Court · 23 Jul 2024
    Bombay High Court Rules Expenditure on Machinery Rental as Capital for Cement Unit Setup

    RAYMOND LTD. (FORMERLY KNOWN AS “THE RAYMOND WOOLLEN MILLS LTD.) VERSUS COMMISSIONER OF INCOME-TAX, CITY-IV

    (2024) TaxCorp(LJ) 34367 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92978&Category=Judgment&CategoryType=Zip

  8. Bombay High Court · 22 Jul 2024
    Portuguese Civil Code Triumphs: Bombay HC Quashes Reassessment Notice

    Sunita Purushottam Virgincar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34363 (HC-BOMBAY) · Section 5A

  9. Bombay High Court · 20 Jul 2024
    Bombay High Court Rules on TDS Obligations in Distribution Agreements.

    M/S. BHARTI AIRTEL LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 1 (1) , MUMBAI

    (2024) TaxCorp(LJ) 34349 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92959&Category=Judgment&CategoryType=Zip

  10. Bombay High Court · 29 Jun 2024
    Bombay HC Overturns CBDT's Rejection of Form 10-ID Delay Condonation, Mandates Procedural Fairness

    Tata Autocomp Gotion Green Energy Solutions Private Limited Vs Central Board of Direct Taxes & Ors.

    (2024) TaxCorp(LJ) 34192 (HC-BOMBAY) · Section 119(2)(b)

  11. Bombay High Court · 28 Jun 2024
    Reassessment Notice Quashed: HC Upholds Assessee's Right to Fair Assessment

    Modern Living Solutions Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34182 (HC-BOMBAY)

  12. Bombay High Court · 20 Jun 2024
    Bombay HC Upholds ITAT's Conditional Stay Directing Vodafone India to Deposit 20% of Demand

    Vodafone India Services Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34128 (HC-BOMBAY)

  13. Bombay High Court · 28 May 2024
    Bombay HC Rules Transit Rent Paid by Developer to Flat Owner/Tenant on Dispossession Not a Revenue Receipt, TDS Not Applicable

    Sarfaraz S. Furniturewalla Vs Afshan Sharfali Ashok Kumar & Ors.

    (2024) TaxCorp(LJ) 33988 (HC-BOMBAY)

  14. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reassessment Notice Based Solely on DG-GST Information, Directs Fresh Consideration by New Assessing Officer.

    KEC International Ltd Vs The Union of India

    (2024) TaxCorp(LJ) 33898 (HC-BOMBAY)

  15. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reassessment Proceedings as Taxability of NCD-Interest on Receipt Basis Accepted During Assessment.

    Upesi Ventures Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33897 (HC-BOMBAY)

  16. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reopening of Assessment, Holds AO's Change of Opinion Not a Valid Reason to Believe Income Escaped Assessment.

    UPESI VENTURES LTD., VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION) , CIRCLE-4 (3) (1) , MUMBAI, THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) -4, MUMBAI, THE UNION OF INDIA.

    (2024) TaxCorp(LJ) 33894 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92483&Category=Judgment&CategoryType=Zip

  17. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Notices Issued by JAO Under Section 148, Extends Benefit of Hexaware Technologies Judgment.

    HITESH RAMNIKLAL SHAH VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-23 (1) , MUMBAI & ORS.

    (2024) TaxCorp(LJ) 33893 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92484&Category=Judgment&CategoryType=Zip

  18. Bombay High Court · 15 May 2024
    HC - Bombay High Court Upholds ITAT's Decision to Delete Addition of Share Application Money, Holds Assessee Discharged Burden of Proving Genuineness.

    THE COMMISSIONER OF INCOME TAX “CENTRAL CIRCLE”, PANAJI, GOA. VERSUS M/S PRIMESLOTS PROPERTIES PVT. LTD.

    (2024) TaxCorp(LJ) 33891 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92486&Category=Judgment&CategoryType=Zip

  19. Bombay High Court · 10 May 2024
    HC - Bombay High Court Quashes Search Proceedings Due to Pretentious and Unrelated Reasons in Satisfaction Note, Allows Use of Unearthed Information

    Echjay Industries Pvt Ltd Vs Director of Income Tax-II

    (2024) TaxCorp(LJ) 33872 (HC-BOMBAY)

  20. Bombay High Court · 09 May 2024
    HC - Bombay High Court Upholds Denial of Section 80-O Deduction Despite CCIT Approval Due to Unfulfilled Conditions.

    Hindustan Export & Import Corporation Private Limited Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 33863 (HC-BOMBAY) · Section 80-O

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