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Landmark Rulings

Bombay High Court — Direct Tax

1,071 rulings

  1. Bombay High Court · 28 Dec 2023
    ITAT - ITAT Mumbai Rules in Favor of ICICI Bank, No Interest Disallowance Under Section 14A for Investments from Own Funds.

    ICICI Bank Ltd vs The Deputy Commissioner of Income-tax

    (2023) TaxCorp(LJ) 33012 (HC-BOMBAY)

  2. Bombay High Court · 22 Dec 2023
    HC - Bombay High Court Quashes Prosecution Against Director for Non-Compliance with Notice Requirements.

    Anish Modi Vs Union of India

    (2023) TaxCorp(LJ) 32976 (HC-BOMBAY)

  3. Bombay High Court · 21 Dec 2023
    HC - Bombay HC Awards 6% Interest on Delayed Equalisation Levy Refund, References SC Precedents.

    Group M Media India Private Limited Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32973 (HC-BOMBAY) · Section 244A

  4. Bombay High Court · 04 Dec 2023
    HC - Bombay HC Upholds Amendment to Income Definition in Tax Law, Rejects Constitutional Challenge.

    Serum Institute of India Private Limited Vs Union of India

    (2023) TaxCorp(LJ) 32851 (HC-BOMBAY)

  5. Bombay High Court · 02 Dec 2023
    HC - Bombay HC Annuls Reassessment on Leasehold Rights Already Taxed in Subsequent Year.

    Peoples Education Society Thane Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32844 (HC-BOMBAY)

  6. Bombay High Court · 09 Nov 2023
    HC - Bombay HC Rules Arbitration Award for Partner's Retirement Non-Taxable, Critiques Reassessment Process.

    Ramona Pinto Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32701 (HC-BOMBAY)

  7. Bombay High Court · 08 Nov 2023
    HC - Bombay HC Quashes Delayed Vodafone Idea Assessment; Mandates Timely Refund.

    Vodafone Idea Limited Vs Assistant Commissioner of Income-tax

    (2023) TaxCorp(LJ) 32692 (HC-BOMBAY)

  8. Bombay High Court · 30 Oct 2023
    HC - Bombay High Court Calls for Action on Systemic Delays in Tax Refunds, Seeks Attention from PMO and Ministries.

    Matrix Publicities and Media India Pvt. Ltd Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32636 (HC-BOMBAY)

  9. Bombay High Court · 30 Oct 2023
    HC - Bombay High Court Rebukes Revenue for Delayed Assessment Proceedings, Calls for CBDT Intervention.

    Nirjay Securities P. Ltd Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 32635 (HC-BOMBAY)

  10. Bombay High Court · 25 Oct 2023
    HC - Bombay HC Reprimands ITAT for Overreach: Quashes Ex-Parte Order on Accommodation Entries.

    Naresh Manakchand Jain Vs The Registrar, Income-tax Appellate Tribunal

    (2023) TaxCorp(LJ) 32602 (HC-BOMBAY)

  11. Bombay High Court · 06 Oct 2023
    HC - Bombay High Court Disallows Reopening of Assessment on Merely a Change of Opinion.

    KNIGHT RIDERS SPORTS PVT. LTD. VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 4 (2) MUMBAI, CHIEF COMMISSIONER OF INCOME-TAX (CENTRAL) – 2 MUMBAI, THE UNION OF INDIA

    (2023) TaxCorp(LJ) 32464 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=90703&Category=Judgment&CategoryType=Zip

  12. Bombay High Court · 06 Oct 2023
    HC - Bombay High Court Rules in Favour of Set-off of Unabsorbed Depreciation Against Short Term Capital Gains.

    BOND SAFETY BELTS (DISSOLVED) THROUGH ITS ERSTWHILE PARTNERS MICHAEL PEREIRA AND JENNIFER FERNANDES VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2) , MUMBAI

    (2023) TaxCorp(LJ) 32463 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=90704&Category=Judgment&CategoryType=Zip

  13. Bombay High Court · 04 Oct 2023
    HC - Bombay HC Quashes Knight Riders Sports' Reassessment over Previously Considered TDS Issue.

    Knight Riders Sports Private Limited Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32458 (HC-BOMBAY)

  14. Bombay High Court · 23 Sep 2023
    HC - Bombay HC Allows VsV Settlement Despite Ongoing Prosecution; Cites Macrotech Developers Precedent.

    Pragati Pre Fab India Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32407 (HC-BOMBAY)

  15. Bombay High Court · 22 Sep 2023
    HC - Bombay HC Rules in Favor of Taxpayers: Foreign Property Investments Prior to 2015 Amendment Secure.

    Hemant Dinkar Kandlur Vs Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32396 (HC-BOMBAY)

  16. Bombay High Court · 07 Sep 2023
    HC - Bombay HC Rules 'TDS Under Protest' Refundable to Deductor.

    Grasim Industries Ltd Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32291 (HC-BOMBAY)

  17. Bombay High Court · 21 Aug 2023
    HC - Bombay HC Upholds ITAT Order Allowing Radio City Expenses on Termination of Advertising Contract and Depreciation on Non-Compete Fee under Restrictive Covenant Agreement.

    Music Broadcast Private Limited Vs Pr. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32179 (HC-BOMBAY)

  18. Bombay High Court · 19 Aug 2023
    HC - Bombay HC Rules Revisionary Jurisdiction Invalid if PCIT Simply Disagrees with AO's View.

    American Spring & Pressing Works Pvt. Ltd Vs Pr. Commisioner of Income Tax-12

    (2023) TaxCorp(LJ) 32170 (HC-BOMBAY)

  19. Bombay High Court · 12 Aug 2023
    HC - Bombay HC Nullifies Reassessment Proceedings, Cites Factual Errors and Lack of Due Process

    Arvind Sahdeo Gupta Vs Income Tax Oficer

    (2023) TaxCorp(LJ) 32136 (HC-BOMBAY)

  20. Bombay High Court · 10 Aug 2023
    HC - Bombay HC Quashes Reassessment Proceedings Due to Misapplication of Mind in Sec. 151 Sanction.

    Kartik Sureshchandra Gandhi Vs Asst. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32125 (HC-BOMBAY) · Section 151

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