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Landmark Rulings

Bombay High Court — Direct Tax

1,191 rulings

  1. Bombay High Court · 20 Mar 2026
    Bombay High Court Rules Assessment Order Time-Barred; Rejects Revenue’s Plea for Extended Limitation in Absence of Specific Findings or Directions

    S.V.S. Securities Ltd Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37841 (HC-BOMBAY) · Section 153(6)(i)

  2. Bombay High Court · 18 Mar 2026
    Bombay High Court Upholds ITAT: Developer Status Confirmed for Infrastructure Deduction under Section 80-IA(4); Ownership Not Prerequisite

    Patel Engg. Ltd Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37835 (HC-BOMBAY)

  3. Bombay High Court · 03 Mar 2026
    Bombay High Court Overturns CIT(E) Decision, Orders Condonation of Delay in Form 10 Filing Due to Absence of Statutory Time Limit for AY 2015-16

    Francis Xavier Church Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37748 (HC-BOMBAY)

  4. Bombay High Court · 03 Mar 2026
    Bombay High Court Confirms Assessing Officer’s Limited Scope under Section 115J: No Authority to Re-examine Audited Book Profits Prepared per Companies Act

    Mahindra & Mahindra Ltd Vs Commissioner of Income tax

    (2026) TaxCorp(LJ) 37736 (HC-BOMBAY) · Section 115J

  5. Bombay High Court · 27 Feb 2026
    Bombay High Court Directs Revenue to Reconsider Refund of Excess DDT to Mauritius Entity After Denial Without Due Process

    Fcbulka Advertising Pvt Ltd Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37690 (HC-BOMBAY)

  6. Bombay High Court · 22 Feb 2026
    Bombay High Court Nullifies Reassessment Initiated by Jurisdictional AO in Breach of Section 151A Mandate, Reaffirms Binding Nature of Hexaware Precedent

    Vibhavari Bharat Bhatt Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37592 (HC-BOMBAY)

  7. Bombay High Court · 22 Feb 2026
    Bombay High Court Directs Revenue to Grant FBT Refunds Despite IT System Glitches; Holds Department Cannot Deny Taxpayer’s Legal Dues Due to Technical Issues

    Lintas India Pvt. Ltd. Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37591 (HC-BOMBAY)

  8. Bombay High Court · 16 Feb 2026
    Bombay High Court Overturns Revenue's Rejection of Condonation Application for 50-Day Delay in Form 10B Filing, Reinforces Liberal Approach to ‘Genuine Hardship’ under Section 119(2)(b)

    Dawat E Islami Hind Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37509 (HC-BOMBAY) · Section 11

  9. Bombay High Court · 12 Feb 2026
    Bombay High Court Invalidates Post-Assessment Notices on Bajaj Electricals: Revenue’s Scrutiny After Business Reorganisation Held Ultra Vires Section 170A

    Bajaj Electricals Limited Vs Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37503 (HC-BOMBAY) · Section 170A

  10. Bombay High Court · 05 Feb 2026
    Bombay High Court Invalidates Assessment Proceedings Initiated Against Amalgamated Company, Citing Jurisdictional Defect and Non-Compliance with Section 292B

    Paras Defence and Space Technologies Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37480 (HC-BOMBAY)

  11. Bombay High Court · 03 Feb 2026
    Bombay High Court Sets Aside Reassessment Notice under Section 148 for AY 2014-15: Absence of Tangible Material and No Failure in Disclosure by Assessee

    Shantilal Gulabchand Muttha Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37478 (HC-BOMBAY) · Section 148

  12. Bombay High Court · 03 Feb 2026
    Bombay High Court Quashes Order Denying Vivad Se Vishwas Benefit to Wife Where Husband’s Application Was Allowed, Citing Section 5A Community Income Principle

    Sharen Nitin Naik Vs The Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37462 (HC-BOMBAY)

  13. Bombay High Court · 03 Feb 2026
    Bombay High Court Nullifies Rs. 1,284.66 Crore ICDS Adjustment Against Rallis India Ltd for Non-compliance with Section 143(1) Provisos and Breach of Natural Justice

    Rallis India Limited Vs Central Processing Centre and Ors.

    (2026) TaxCorp(LJ) 37460 (HC-BOMBAY)

  14. Bombay High Court · 16 Jan 2026
    Bombay High Court Mandates Adherence to Tribunal Precedents; Quashes Commissioner’s u/s 264 Order for Disregarding Special Bench Ruling

    Samir N. Bhojwani Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37382 (HC-BOMBAY)

  15. Bombay High Court · 08 Jan 2026
    Bombay High Court Excuses 506-Day Delay in Appeal Filing, Recognizes Assessee’s Bona Fide Pursuit of Rectification Before Appeal

    Ilaben K. Ghadia Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37346 (HC-BOMBAY)

  16. 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)

  17. 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)

  18. 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)

  19. 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)

  20. 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)

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