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Landmark Rulings

Bombay High Court — Direct Tax

1,191 rulings

  1. 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

  2. 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

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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

  9. 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

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. 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

  15. 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)

  16. Bombay High Court · 13 Feb 2025
    Writ Petition Granted: Bombay HC Nullifies Assessment Order Due to Expired Limitation Period

    Wavy Construction LLP Vs ACIT

    (2024) TaxCorp(LJ) 34756 (HC-BOMBAY) · Sections 147, 153

  17. Bombay High Court · 09 Apr 2025
    Bombay High Court Upholds Assessee's Writ Petition, Mandating Condonation of Delay in Form 9A Filing to Alleviate Undue Hardship

    Nav Chetna Charitable Trust Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34754 (HC-BOMBAY) · Section 119(2)(b)

  18. Bombay High Court · 21 Dec 2024
    HDFC Bank Prevails in Bombay HC: Deduction of Broken Period Interest on Government Securities Affirmed as Revenue Expenditure

    HDFC Bank Ltd Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34696 (HC-BOMBAY)

  19. Bombay High Court · 11 Dec 2024
    Bombay High Court Rules Against Revenue in Tax Refund Issue Linked to Company’s Insolvency Petition

    National Company Lawt Tribunal Vs Pr. Commissioner of Income-tax-6

    (2024) TaxCorp(LJ) 34654 (HC-BOMBAY)

  20. Bombay High Court · 28 Oct 2024
    Bombay High Court Mandates Timely Hearing of Long-Pending Tax Appeals; Displeasure Expressed Towards CIT(A)

    City Centre Mall Nashik Pvt. Ltd Vs National Faceless Appeal Centre

    (2024) TaxCorp(LJ) 34620 (HC-BOMBAY)

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