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Landmark Rulings

Bombay High Court — Direct Tax

1,071 rulings

  1. Bombay High Court · 23 Mar 2024
    HC - Bombay High Court Rules on Allowability of Ex Gratia Bonus and Additional Salary as Business Expenditure.

    Indian Express Newspapers (Bombay) Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33604 (HC-BOMBAY)

  2. Bombay High Court · 15 Mar 2024
    HC - Bombay High Court Quashes Reassessment Proceedings Based on DG-GST Report, Cites Lack of Revenue's Application of Mind.

    Feng Shui Realtors Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 33566 (HC-BOMBAY)

  3. Bombay High Court · 16 Mar 2024
    HC - Bombay High Court Quashes Reassessment Notice Issued on Valid IDS Declaration, Finds Change of Opinion and Arbitrary Estimation by Revenue.

    Gaurang Manhar Gandhi Vs ACIT

    (2024) TaxCorp(LJ) 33557 (HC-BOMBAY)

  4. Bombay High Court · 16 Mar 2024
    HC - Bombay High Court Disallows Refund Adjustment Without Section 245 Intimation and Non-Adjudication of Stay Application.

    Avana Global FZCO Vs DCIT

    (2024) TaxCorp(LJ) 33555 (HC-BOMBAY) · Section 245

  5. Bombay High Court · 13 Mar 2024
    HC - Bombay HC Orders Compensation for Delay in Additional Interest on Refund, Warns Revenue of Contempt Proceedings.

    Laqshya Media Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33528 (HC-BOMBAY)

  6. Bombay High Court · 12 Mar 2024
    HC - Bombay HC Upholds ITAT Order in Harshad Mehta Scam Case, Finds No Reason to Go Beyond Evidence.

    Bhupendra Champaklal Delal Vs CCIT (OSD)/Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33520 (HC-BOMBAY)

  7. Bombay High Court · 05 Mar 2024
    Bombay HC Applies Sec. 14A to CA Turned Stock-Broker's Interest Deduction Claim on Group Companies' Investments, Echoing Maxopp Judgment

    Mahesh K. Mehta Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33468 (HC-BOMBAY)

  8. Bombay High Court · 04 Mar 2024
    HC - Star India Scores Victory in Bombay HC: ITAT Ordered to Reconsider Valuation Issues in Sports Rights Case.

    Star India Pvt Ltd Vs Income Tax Appellant Tribunal

    (2024) TaxCorp(LJ) 33460 (HC-BOMBAY)

  9. Bombay High Court · 04 Mar 2024
    Bombay High Court: Business Support Services Not Taxable as FTS, No TDS Obligation for Shell India.

    Shell India Markets Pvt Ltd Vs The Union of India

    (2024) TaxCorp(LJ) 33458 (HC-BOMBAY)

  10. Bombay High Court · 02 Mar 2024
    HC - Bombay HC Quashes Reassessment Notice Due to Improper Sanction, Upholds Procedural Fairness.

    Agnello Oswin Dias Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33454 (HC-BOMBAY) · Section 148

  11. Bombay High Court · 02 Mar 2024
    Bombay HC: Agricultural Land Exemption Not Contingent on Actual Farming Activities

    Ashok Chaganlal Thakkar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33453 (HC-BOMBAY)

  12. Bombay High Court · 28 Feb 2024
    HC - Bombay High Court Invalidates Section 148 Notice Against Godrej Industries, Citing Limitation Post-Ashish Agarwal.

    Godrej Industries Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33428 (HC-BOMBAY) · Sections 148, 149(1)

  13. Bombay High Court · 24 Feb 2024
    Bombay HC: Share Premium Non-Taxable Capital Receipt, Alleged Violation of Companies Act Irrelevant for Income Tax.

    Shendra Advisory Services P. Ltd Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33396 (HC-BOMBAY)

  14. Bombay High Court · 17 Feb 2024
    HC - Bombay HC Quashes Reassessment Notice, Applies 'Prudent Person' Test on Reason to Believe for Income Escaping Assessment.

    Sun Tan Trading Co. Ltd Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33348 (HC-BOMBAY)

  15. Bombay High Court · 12 Feb 2024
    Bombay HC: No Distinction in ESI/PF Contribution Disallowance during ITR Processing and Assessment

    Rohan Korgaonkar Vs DCIT

    (2024) TaxCorp(LJ) 33301 (HC-BOMBAY)

  16. Bombay High Court · 22 Feb 2025
    HC - Bombay HC Rules HSBC Mauritius Eligible for Tax Exemption on Securities Interest Income Under India-Mauritius DTAA

    HSBC Bank (Mauritius) Ltd Vs Commissioner of Income Tax (IT)-2

    (2024) TaxCorp(LJ) 33263 (HC-BOMBAY)

  17. Bombay High Court · 20 Jan 2024
    Bombay High Court Advocates Justice-Oriented Approach, Allows Assessee to Rectify Name in ITR Despite Delay

    Optra Health Private Limited Vs Additional Commissioner of Income Tax (HQ)

    (2024) TaxCorp(LJ) 33171 (HC-BOMBAY)

  18. Bombay High Court · 19 Jan 2024
    Bombay High Court Upholds ITAT's Decision on Anonymous Donations to Trust

    M/S. EVEREST EDUCATION SOCIETY VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD

    (2024) TaxCorp(LJ) 33154 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=91716&Category=Judgment&CategoryType=Zip

  19. Bombay High Court · 18 Jan 2024
    Bombay High Court Dismisses Delayed 'Natural Justice' Plea in Penalty Proceedings Against Veena Estate Pvt. Ltd

    Veena Estate Pvt. Ltd Vs Commissioner of Income-Tax, Mumbai

    (2024) TaxCorp(LJ) 33152 (HC-BOMBAY)

  20. Bombay High Court · 16 Jan 2024
    Bombay High Court Quashes Section 148 Notice for AY 2013-14, Cites Expiration of Limitation Period Post-Ashish Agarwal

    The New India Assurance Company Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33132 (HC-BOMBAY) · Section 148

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