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Landmark Rulings

Bombay High Court — Direct Tax

1,071 rulings

  1. 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

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. Bombay High Court · 16 Jul 2025
    Bombay High Court Clarifies “Built-Up Area” Definition under Section 80-IB(10): Flower Bed, Service Area, and Projections Excluded from Deduction Disallowance

    Nahar Enterprises Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36510 (HC-BOMBAY) · Section 80IB(10)

  7. Bombay High Court · 14 Jul 2025
    Bombay High Court Quashes Section 148 Notice Issued by Jurisdictional AO in Contravention of Faceless Assessment Scheme, Grants Revenue Liberty to Restore Case if Supreme Court Overturns Hexaware Ruling

    Caishen Enterprise LLP Vs The Assistant Commissioner

    (2025) TaxCorp(LJ) 36497 (HC-BOMBAY) · Section 148

  8. Bombay High Court · 11 Jul 2025
    Bombay High Court Holds Insurance Proceeds for Death of Horses as Non-Taxable Capital Receipt for AY 1988-89; Rebukes Revenue’s Head Shifting Tactics

    Poonawalla Estate Stud & Agricultural Farm Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36491 (HC-BOMBAY) · Section 41(1)

  9. Bombay High Court · 11 Jul 2025
    Bombay High Court Quashes ITAT’s Addition of Provision for Doubtful Debts to Book Profits Under Section 115JA for AY 1997-98; Holds Provision Not a ‘Reserve’

    M.J. Exports Private Limited Vs The Joint Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36489 (HC-BOMBAY) · Section 115JA

  10. Bombay High Court · 11 Jul 2025
    Bombay High Court Orders Condonation of 24-Day Delay in Filing Form 10B, Ensuring Exemption under Section 11 for Charitable Trust Despite 9-Month Delay in Seeking Relief

    Mirae Asset Foundation Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36488 (HC-BOMBAY) · Section 11

  11. Bombay High Court · 08 Jul 2025
    Bombay High Court Allows 2900-Day Delay in Section 260A Appeal Due to Improper Service of ITAT Order to Assessee, Rules CA Not Recognised Agent for Final Orders

    Neelam Ajit Phatarpekar Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36478 (HC-BOMBAY)

  12. Bombay High Court · 07 Jul 2025
    Bombay High Court Directs CIT(E) to Condone Delay in E-Verification of Audit Report for Charitable Trust, Emphasizes Justice-Oriented Approach

    Kotak Family Foundation Vs CIT

    (2025) TaxCorp(LJ) 36472 (HC-BOMBAY)

  13. Bombay High Court · 04 Jul 2025
    Bombay High Court Invalidates BPCL Reassessment: Absence of Material Non-Disclosure Bars AO from Reopening After Four Years

    Bharat Petroleum Corporation Ltd. Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36469 (HC-BOMBAY)

  14. Bombay High Court · 03 Jul 2025
    Bombay High Court Invalidates Section 148 Notice: Reassessment Proceedings Held Impermissible as Mere Change of Opinion in Absence of Non-disclosure by Trust

    Symbiosis Open Education Society Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36462 (HC-BOMBAY) · Section 147

  15. Bombay High Court · 16 Jun 2025
    Bombay High Court Overturns NFAC Assessment for Breach of Natural Justice: One-Day Response Window and Ignoring Assessee’s Objections Invalidates Rs. 1.59 Crore Addition

    Vibgyor Vinimay Private Limited Vs Additional/Joint/Deputy/Assistant Comissioner of Income Tax/Income tax Officer

    (2025) TaxCorp(LJ) 35400 (HC-BOMBAY)

  16. Bombay High Court · 13 Jun 2025
    Bombay High Court Sets Aside Reassessment Order for Breach of Natural Justice; Revenue Barred from Further Action Pending Proper Disposal of Assessee’s Objections

    Kalpesh R. Varia HUF Through Karta Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35387 (HC-BOMBAY)

  17. Bombay High Court · 19 May 2025
    Bombay High Court Invalidates Faceless Assessment Order Due to Denial of Effective Personal Hearing Caused by Portal Malfunction

    Enigmatic Smile Rewards Pvt Ltd Vs National Faceless Assessment Centre & Ors

    (2025) TaxCorp(LJ) 35296 (HC-BOMBAY)

  18. Bombay High Court · 14 May 2025
    Bombay High Court Upholds Necessity for Exhaustion of Alternate Remedies in Tax Appeal Case of Topzone Mercantile

    Topzone Mercantile Pvt Ltd Vs The Assessment Unit IT Dept.

    (2025) TaxCorp(LJ) 35271 (HC-BOMBAY)

  19. Bombay High Court · 12 May 2025
    Viacom 18 vs. Intelsat USA: Bombay HC Declines to Decide Royalty Status, Remands for Further Analysis on Withholding Tax

    Viacom 18 Media Private Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35267 (HC-BOMBAY)

  20. Bombay High Court · 15 May 2025
    Bombay High Court Upholds CBDT Circular No. 5 of 2024: Revenue's Appeal Withdrawn on Low Tax Effect

    Sulzer Pumps India Limited Vs Pr. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35262 (HC-BOMBAY)

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