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Landmark Rulings

Bombay High Court — Direct Tax

1,071 rulings

  1. Bombay High Court · 08 Jan 2026
    Bombay High Court Grants Revenue’s Plea for 53-Day Delay Condone, Citing Absence of Malafide Intent and Acceptable Cause

    Vodafone Idea Limited Vs Pr. Commissioner of Income Tax-5

    (2026) TaxCorp(LJ) 37345 (HC-BOMBAY)

  2. Bombay High Court · 02 Jan 2026
    Bombay High Court Holds Credit for Self-Assessment Tax Paid on Undisclosed Income Must Be Allowed Against IDS Liability: Double Taxation Barred

    Vishnu Trimbak Thakur Vs Principal Commissioner of Income Tax-1

    (2025) TaxCorp(LJ) 37311 (HC-BOMBAY)

  3. Bombay High Court · 30 Dec 2025
    Bombay High Court Affirms No Substantial Question of Law in Income Suppression Appeal: Concurrent Findings Uphold AO’s Satisfaction on Undisclosed Income

    Akhtar Hasan Rizvi Vs Joint Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 37309 (HC-BOMBAY)

  4. Bombay High Court · 18 Dec 2025
    Bombay High Court Holds Subsequent Assessment Order under Section 143(3) Supersedes Prior Intimation under Section 143(1) Regarding Section 10B Deduction Disallowance

    Halliburton Technology India Private Limited Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37225 (HC-BOMBAY) · Section 143(1)

  5. Bombay High Court · 15 Dec 2025
    Bombay High Court Upholds Consistency: Revenue’s Challenge to Set-Off of Short-Term Capital Loss Against Long-Term Capital Gain in Family Cases Dismissed

    Avinash B. Jaising Vs Pr. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37206 (HC-BOMBAY)

  6. Bombay High Court · 15 Dec 2025
    Bombay High Court Sets Aside 15% Pre-deposit Requirement, Grants Complete Stay on Tax Demand Against State-Funded Educational Trust Taxed on Gross Receipts

    Godavari Shikshan Prasarak Mandal Sindhi Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37205 (HC-BOMBAY)

  7. Bombay High Court · 26 Dec 2025
    Bombay High Court Invalidates Backdated Rectification Order for Absence of DIN, Citing Procedural Lapses and Audit Trail Mandate

    Siemens Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37193 (HC-BOMBAY)

  8. Bombay High Court · 05 Dec 2025
    Bombay High Court Clarifies Limitation Period for ITAT Rectification Applications—Time Starts from Service of Order, Not Date of Pronouncement

    Accost Media LLP Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37170 (HC-BOMBAY) · Section 254(2)

  9. Bombay High Court · 01 Dec 2025
    Bombay High Court Directs Grant of Statutory Interest on Delayed Advance Tax and TDS Refund, Finds No Assessee-attributable Delay

    Panther Fincap and Management Services Pvt. Ltd Vs S.K. Guptaandanr

    (2025) TaxCorp(LJ) 37155 (HC-BOMBAY) · Section 244A(2)

  10. Bombay High Court · 01 Dec 2025
    Bombay High Court Invalidates 53 Assessments, Citing Ritualistic Approvals Under Section 153D in Violation of Due Process

    Citron Infraprojects Limited Vs Pr Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37154 (HC-BOMBAY) · Section 153D

  11. Bombay High Court · 28 Nov 2025
    Bombay High Court Affirms Trust’s Section 11 Exemption; Income Tax Department Lacks Authority to Determine Scheme Violation Without Charity Commissioner’s Finding

    Sir Kikabhai Premchand Settlement Trust No.XI Vs CIT (Exemptions)

    (2025) TaxCorp(LJ) 37144 (HC-BOMBAY) · Section 11

  12. Bombay High Court · 10 Dec 2025
    Bombay High Court Invalidates Income Tax Reassessment Notices for Pre-Resolution Period Following NCLT Approval of Resolution Plan

    V Hotels Limited Vs The National Faceless Assessment Centre

    (2025) TaxCorp(LJ) 37121 (HC-BOMBAY) · Section 143(2)

  13. Bombay High Court · 10 Dec 2025
    Bombay High Court Sets Aside Section 264 Order: Rules Section 115JC Inapplicable to Pre-2013 Housing Projects and Reprimands Revenue for Ignoring Binding ITAT Precedent

    Dipti Enterprises Vs Assistant Director of Income Tax

    (2025) TaxCorp(LJ) 37119 (HC-BOMBAY) · Section 115JC

  14. Bombay High Court · 10 Dec 2025
    Bombay High Court Bars Reassessment for Amalgamated Entity Due to Lack of Finding or Direction Under Section 153(6) and Limitation Expiry

    Shell India Markets Private Limited Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37114 (HC-BOMBAY) · Section 153(6)

  15. Bombay High Court · 14 Nov 2025
    Bombay High Court Invalidates Time-Barred Section 153C Notice for AY 2010-11: Incriminating Material from Alankit Group Search Found to Exceed Statutory Limit

    Ashok Khandelwal Vs Union of India and Ors.

    (2025) TaxCorp(LJ) 37089 (HC-BOMBAY) · Sections 153A, 153C

  16. Bombay High Court · 14 Nov 2025
    Bombay High Court Condones Delay in Filing Return for AY 2018-19 Due to Professional Misadvice, Sets Aside CBDT’s Section 119(2)(b) Order

    Balaji Landmarks LLP Eartwhile ; Balaji Landmarks Private Limited Vs Central Board Of Direct Taxes (CBDT)

    (2025) TaxCorp(LJ) 37088 (HC-BOMBAY)

  17. Bombay High Court · 14 Nov 2025
    Bombay High Court Annulls Section 148 Notice and Assessment Order Issued to Non-Existent Company; Legal Representative to Re-present Case

    Erangal Comtrade and Consultancy LLP Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37081 (HC-BOMBAY)

  18. Bombay High Court · 22 Nov 2025
    Bombay High Court Sets Aside Income Tax Reassessment Against Charitable Trust for Alleged Non-Specific Accumulation: Form 10 Compliance Upheld

    Sir Jamsetjee Jejeebhoy Charity Fund Vs Income Tax, Officer

    (2025) TaxCorp(LJ) 37049 (HC-BOMBAY) · Section 11(2)

  19. Bombay High Court · 28 Oct 2025
    Bombay High Court Strikes Down Reassessment Proceedings for AY 2015-16: Section 148 Notice Barred by Limitation in Light of Supreme Court Judgment

    Verjinia Foods Limited Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36977 (HC-BOMBAY) · Section 148

  20. Bombay High Court · 23 Oct 2025
    Bombay High Court Invalidates CIT(E) Order, Allows 70-Day Delay in Form 10B Filing for AY 2020-21 Due to Exceptional Circumstances and Procedural Shift

    Dinesh Surendra Kotecha Vs The Union of India & Ors.

    (2025) TaxCorp(LJ) 36958 (HC-BOMBAY) · Section 11

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