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Landmark Rulings

Bombay High Court — Direct Tax

1,071 rulings

  1. Bombay High Court · 31 Mar 2025
    Bombay High Court Rules Against Revenue's Adjustments, Upholds Assessee's Right to Refund and Interest

    Laqshya Media Limited Vs ACIT

    (2025) TaxCorp(LJ) 34946 (HC-BOMBAY)

  2. Bombay High Court · 26 Mar 2025
    Voda-Essar Wins Legal Battle Over Tax Deduction Classification: Section 194C to Prevail over Section 194J

    Vodafone Essar Ltd Vs CIT

    (2025) TaxCorp(LJ) 34941 (HC-BOMBAY) · Sections 194C, 194J

  3. Bombay High Court · 15 Mar 2025
    Bombay High Court Nullifies Reassessment Proceedings Due to Change of Opinion; Emphasizes Need for Tangible Evidence

    Lupin Limited Vs Deputy Commissioner of Income Tax-3(4)

    (2025) TaxCorp(LJ) 34937 (HC-BOMBAY)

  4. Bombay High Court · 15 Mar 2025
    Bombay HC Rules Against ITAT's Jurisdiction in Procter & Gamble Tax Case

    Procter and Gamble Home Products Private Limited Vs Deputy Commissioner of Income-tax

    (2025) TaxCorp(LJ) 34933 (HC-BOMBAY) · Section 254(2)

  5. Bombay High Court · 28 Mar 2025
    Bombay High Court Invalidates ITAT's Ex-Parte Order, Upholding Natural Justice Principles in Tax Assessment

    Vijay Shrinivasrao Kulkarni Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34925 (HC-BOMBAY)

  6. Bombay High Court · 28 Mar 2025
    Tax Deductions Disallowed by Bombay HC: Assessee’s Claim Found Inconsistent with NIL Return Filing

    Imageads & Communications Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34913 (HC-BOMBAY) · Sections 198, 199

  7. Bombay High Court · 28 Mar 2025
    Bombay HC Rules that Section 148 Notice Based on Search Action Lacks Jurisdiction in Assessee's Case

    Sejal Jewellary & Anr Vs Union of India & Ors.

    (2025) TaxCorp(LJ) 34909 (HC-BOMBAY) · Sections 132 , 147

  8. Bombay High Court · 05 Mar 2025
    BCCI Reclaims Status as Tax-Exempt Entity as Bombay HC Quashes Revenue's Advisory Communication

    The Board of Control for Cricket in India Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34905 (HC-BOMBAY)

  9. Bombay High Court · 03 Mar 2025
    Bombay High Court Declares Revenue's Assessment of Amalgamating Companies Void Ab Initio: A Landmark Ruling on Amalgamation Awareness and Tax Assessment Validity

    Reliance Industries Limited Vs The Commissioner of Income tax

    (2025) TaxCorp(LJ) 34899 (HC-BOMBAY) · Section 143(3)

  10. Bombay High Court · 27 Feb 2025
    Bombay High Court Affirms Legitimacy of CBDT’s 2011 Notification on Section 80IB(10) Regarding Slum Redevelopment Projects

    Kiran Harsukhlal Hemani Vs UNION OF INDIA

    (2025) TaxCorp(LJ) 34884 (HC-BOMBAY) · Section 80IB(10)

  11. Bombay High Court · 04 Apr 2025
    Anatomy of Tax Evasion: Bombay HC Upholds Penalty Against Assessee for Crafting Tax Subterfuge

    Veena Estate Pvt. Ltd Vs Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 34867 (HC-BOMBAY) · Section 271(1)(c)

  12. Bombay High Court · 20 Feb 2025
    Unlawful Reassessment Notice Quashed by Bombay HC for Non-Existent Entity Post-Merger

    City Corporation Limited Vs ACIT

    (2025) TaxCorp(LJ) 34854 (HC-BOMBAY)

  13. Bombay High Court · 18 Feb 2025
    Bombay High Court Upholds ITAT Ruling: No Interest Under Section 234B on MAT Adjustments for Provision of Doubtful Debts

    Reliance Industries Ltd Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34842 (HC-BOMBAY) · Sections 234B, 234C

  14. Bombay High Court · 18 Feb 2025
    Bombay High Court Empowers Assessees with Rebate Claims under Section 87A for AY 2024-25 and Beyond

    The Chamber of Tax Consultants Vs Director General of Income Tax (systems)

    (2025) TaxCorp(LJ) 34841 (HC-BOMBAY) · Section 87A

  15. Bombay High Court · 12 Feb 2025
    Bombay High Court Upholds Constitutional Validity of Amendment to Section 17(2), Dismissing Assessee's Challenge

    All India Central Bank Officers Federation Vs Union of India

    (2025) TaxCorp(LJ) 34832 (HC-BOMBAY) · Section 17(2)

  16. Bombay High Court · 06 Feb 2025
    Bombay High Court Orders Immediate Disbursement of Refunds Over 10-Year Delay Citing Procedural Inefficiencies

    GMO Emerging Markets Fund Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34809 (HC-BOMBAY)

  17. Bombay High Court · 30 Jan 2025
    Bombay High Court Upholds Assessee's Non-Contestation on LTCG Addition, Allows 100% Payment Rate under DTVSV Act

    Umesh Navnitlal Shah HUF Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34795 (HC-BOMBAY)

  18. Bombay High Court · 30 Jan 2025
    Bombay High Court Upholds Authority's Decision in Writ Jurisdiction, Allows Assessee to Pursue Normal Assessment Procedures

    Sanjay Ratra Vs ACIT

    (2025) TaxCorp(LJ) 34794 (HC-BOMBAY)

  19. Bombay High Court · 28 Jan 2025
    Bombay High Court Quashes Notice Issued Under Section 148A, Critiques Revenue Officers for Non-Application of Mind

    C. C. Dangi & Associates Vs ACIT

    (2025) TaxCorp(LJ) 34789 (HC-BOMBAY) · Sections 148A, 151

  20. Bombay High Court · 29 Jan 2025
    Bank of India Secures Legal Victory: High Court Affirms Deduction for Broken Period Interest in HTM Securities Purchase

    Bank of India Vs ACIT

    (2024) TaxCorp(LJ) 34757 (HC-BOMBAY)

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