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Landmark Rulings

Bombay High Court — Direct Tax

1,191 rulings

  1. Bombay High Court · 13 Oct 2025
    Bombay High Court Quashes Reassessment Notice Issued by Jurisdictionally Inappropriate Officer, Affirms Territorial Jurisdiction Despite Kolkata AO

    Vincent Commercial Company Limited Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36876 (HC-BOMBAY) · Section 148

  2. Bombay High Court · 29 Sep 2025
    Bombay High Court Condones 2150-Day Delay in Form 10B Filing, Emphasizing Substantial Compliance and Preventing Unjust Tax Liability under Section 11(2)

    KSB Care Charitable Trust Vs Commissioner of Income-tax

    (2025) TaxCorp(LJ) 36838 (HC-BOMBAY)

  3. Bombay High Court · 29 Sep 2025
    Bombay High Court Overturns CIT(E) Order, Condones Delay in Filing Form 10B for Charitable Trust Due to Genuine Hardship and Human Error

    International Resources for Fairer Trade Vs The Union of India and Ors.

    (2025) TaxCorp(LJ) 36836 (HC-BOMBAY)

  4. Bombay High Court · 19 Sep 2025
    Bombay High Court Quashes Section 264 Order on Unaccounted Investment, Upholds Sanctity of IDS 2016 Declaration for AY 2014-15

    Prabhakar Nerulkar Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36799 (HC-BOMBAY)

  5. Bombay High Court · 18 Sep 2025
    Bombay High Court Rules Penalty Under Section 271(1)(c) Unjustified for Ad Hoc Additions Based on Sales Tax Department Enquiry

    Colo Colour Pvt. Ltd Vs The Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36794 (HC-BOMBAY) · Section 271(1)(c)

  6. Bombay High Court · 17 Sep 2025
    Bombay High Court Clarifies TDS Obligations for Hospitals: No Employer-Employee Relationship with Consultant Doctors; AMC TDS Dispute Remanded for Fresh ITAT Review

    Dr. Balabhai Nanavati Hospital Vs The Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36787 (HC-BOMBAY) · Section 194J

  7. Bombay High Court · 17 Sep 2025
    Bombay High Court Declares Subsequent Supreme Court Ruling Cannot Trigger Section 254(2) Rectification by ITAT Where No Mistake Apparent from Record Exists

    Vaibhav Maruti Dombale Vs The Assistant Registrar, Income-tax Appellate Tribunal

    (2025) TaxCorp(LJ) 36786 (HC-BOMBAY) · Section 254(2)

  8. Bombay High Court · 10 Sep 2025
    Bombay High Court Declines IT Department Appeal in Bennett Coleman Case, Rules CBDT Monetary Thresholds Apply Retrospectively to Pending Appeals

    Bennet Coleman & Co. Ltd Vs The Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36752 (HC-BOMBAY)

  9. Bombay High Court · 03 Sep 2025
    Bombay High Court Sets Aside Final Assessment Due to Procedural Lapse, Restores Assessee's Right to DRP Adjudication on Merits

    Vibhavari Bharat Bhatt Vs The Income Tax Officer (Intl.) Tax

    (2025) TaxCorp(LJ) 36728 (HC-BOMBAY)

  10. Bombay High Court · 17 Sep 2025
    Bombay High Court Sets Aside Conditional Stay on Disputed Tax Demand, Orders Expeditious Appeal Disposal Where Assessment Relied on Overruled Precedents

    Supremus Lower Parel Premises Pvt. Ltd Vs The Principal Commissioner of Income Tax & Ors.

    (2025) TaxCorp(LJ) 36713 (HC-BOMBAY)

  11. Bombay High Court · 28 Aug 2025
    Bombay High Court Affirms 80IA Deduction on Interest from FDs and TDS Refunds Linked to Core Port Operations in Gateway Terminals Case

    Gateway Terminals India Pvt. Ltd Vs Deputy Commissioner of Income-tax

    (2025) TaxCorp(LJ) 36683 (HC-BOMBAY)

  12. Bombay High Court · 22 Aug 2025
    Bombay High Court Recognizes Commencement of Business at Preparatory Stage; Permits Interest Deduction Against Income from Sister Concern Loans

    Modi Business Centre Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36655 (HC-BOMBAY)

  13. Bombay High Court · 22 Aug 2025
    Bombay High Court Holds Retrospective Application of Second Proviso to Section 40(a)(ia); Disallowance of Expenses Set Aside Where Payees Have Paid Taxes

    Morgan Stanley India Capital Pvt Ltd Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36654 (HC-BOMBAY) · Section 40(a)(ia)

  14. Bombay High Court · 20 Aug 2025
    Bombay High Court Validates Substantial Notional Rental Valuation Over Nominal Rent Amidst Large Security Deposit in Citibank Lease Case

    Tivoli Investment & Trading Co. Pvt. Ltd Vs The ACIT

    (2025) TaxCorp(LJ) 36646 (HC-BOMBAY)

  15. Bombay High Court · 19 Aug 2025
    Bombay High Court Declares Vintage Car Not a Personal Effect; Subject to Capital Gains Tax Due to Lack of Evidence of Personal Use

    Narendra I. Bhuva Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36639 (HC-BOMBAY)

  16. Bombay High Court · 01 Aug 2025
    Bombay High Court Stays TDS Demand on TDR Issuance by Pune Municipal Corporation: Section 194C and 194LA Not Attracted to Non-Monetary Compensation

    Pune Municipal Corporation Vs ACIT

    (2025) TaxCorp(LJ) 36576 (HC-BOMBAY) · Sections 194C, 194LA

  17. Bombay High Court · 07 Aug 2025
    Bombay High Court Orders Reconsideration of ITAT Appeals Due to Non-Consideration of DIN Validity; Parties Granted Liberty to Present Fresh Material

    Skyway Infraprojects Pvt. Ltd Vs Dy./Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36564 (HC-BOMBAY)

  18. Bombay High Court · 27 Jul 2025
    Bombay High Court Holds Section 72A(4) Inapplicable to Asset Transfer Scheme Lacking Demerger under IT Act: No Carry Forward Restriction for Losses

    NOCIL Limited Vs Pr. Commissioner of Income Tax-1

    (2025) TaxCorp(LJ) 36548 (HC-BOMBAY) · Section 72A(4)

  19. Bombay High Court · 04 Aug 2025
    Bombay High Court Allows Section 54 Exemption for Multiple Residential Units Purchased Prior to 2015: Assessee Eligible for Benefit on Acquisition of Seven Row Houses

    Krishnagopal B. Nangpal Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36543 (HC-BOMBAY) · Section 54(1)

  20. Bombay High Court · 19 Jul 2025
    Bombay High Court Quashes Income Tax Assessment Proceedings During IBC Moratorium in Smaaash Entertainment Case; Revenue May Revive Proceedings Post-Moratorium

    Smaaash Entertainment Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36524 (HC-BOMBAY)

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