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Landmark Rulings

Bombay High Court — Direct Tax

1,071 rulings

  1. Bombay High Court · 27 Aug 2024
    Bombay High Court Upholds Transfer of Assessee's Case to Delhi Under Section 127, Citing Interconnected Transactions and Tax Evasion

    Rajiv Saxena Vs Commissioner Income Tax (IT)-4

    (2024) TaxCorp(LJ) 34459 (HC-BOMBAY) · Section 127

  2. Bombay High Court · 26 Aug 2024
    Bombay High Court Quashes Reassessment Notice Under Section 148, Citing Lack of Material Non-Disclosure by Assessee

    Aashish Niranjan Shah Vs Union of India

    (2024) TaxCorp(LJ) 34453 (HC-BOMBAY)

  3. Bombay High Court · 24 Aug 2024
    Bombay HC Dismisses Criminal Charges Against Assessee and Directors for Late TDS Deposit Citing Lack of Procedural Compliance

    Hemant Mahipatray Shah and another Vs Anand Upadhyay and another

    (2024) TaxCorp(LJ) 34451 (HC-BOMBAY) · Sections 2(35), 276B

  4. Bombay High Court · 24 Aug 2024
    Bombay HC Dismisses Reassessment Notices for Non-Compliance with Faceless Assessment Mandate

    Tilak Ventures Ltd Vs The Union of India & Ors

    (2024) TaxCorp(LJ) 34448 (HC-BOMBAY)

  5. Bombay High Court · 23 Aug 2024
    Bombay HC Upholds Revenue’s Stance on Shipping Business Deductions Under Sections 33AC and 80-I

    Tolani Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34447 (HC-BOMBAY) · Sections 33AC, 80-I

  6. Bombay High Court · 20 Aug 2024
    Bombay HC Slams Jurisdictional Assessing Officer for Disregarding Binding Judgment, Imposes Costs on JAO and CCIT

    Samp Furniture Pvt. Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34436 (HC-BOMBAY)

  7. Bombay High Court · 14 Aug 2024
    Bombay High Court Rejects Revenue's Plea for Larger Bench Reference in Shelf Drilling Controversy, Citing Pending SLPs Before Supreme Court

    PayPal Payments Vs Assistant Commissioner of Income Tax & Ors.

    (2024) TaxCorp(LJ) 34424 (HC-BOMBAY)

  8. Bombay High Court · 14 Aug 2024
    Bombay High Court Rules in Favor of Petitioner, Allowing Claim Under 'Vivad Se Vishwas I-Relief for MSMEs Scheme' Despite Reclassification as Non-MSME

    Marine Electricals India Ltd Vs Union of India and Anr.

    (2024) TaxCorp(LJ) 34423 (HC-BOMBAY)

  9. Bombay High Court · 09 Aug 2024
    Faceless Assessment Scheme: Bombay HC Quashes Notices Issued in Violation of E-Assessment Scheme

    Kairos Properties Private Limited Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34410 (HC-BOMBAY) · Section 151A

  10. Bombay High Court · 02 Aug 2024
    HC Bom: Information Derived Under Section 148 Not Sacrosanct, AO Must Verify

    Benaifer Vispi Patel Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34392 (HC-BOMBAY) · Sections 135A, 148

  11. Bombay High Court · 27 Jul 2024
    Faceless Reassessment Fiasco: Bombay HC Quashes Notice for Non-Compliance with Section 151A

    Paras Mahendra Shah Vs Union of India

    (2024) TaxCorp(LJ) 34377 (HC-BOMBAY) · Section 151A

  12. Bombay High Court · 23 Jul 2024
    Bombay High Court Rules Expenditure on Machinery Rental as Capital for Cement Unit Setup

    RAYMOND LTD. (FORMERLY KNOWN AS “THE RAYMOND WOOLLEN MILLS LTD.) VERSUS COMMISSIONER OF INCOME-TAX, CITY-IV

    (2024) TaxCorp(LJ) 34367 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92978&Category=Judgment&CategoryType=Zip

  13. Bombay High Court · 22 Jul 2024
    Portuguese Civil Code Triumphs: Bombay HC Quashes Reassessment Notice

    Sunita Purushottam Virgincar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34363 (HC-BOMBAY) · Section 5A

  14. Bombay High Court · 20 Jul 2024
    Bombay High Court Rules on TDS Obligations in Distribution Agreements.

    M/S. BHARTI AIRTEL LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 1 (1) , MUMBAI

    (2024) TaxCorp(LJ) 34349 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92959&Category=Judgment&CategoryType=Zip

  15. Bombay High Court · 29 Jun 2024
    Bombay HC Overturns CBDT's Rejection of Form 10-ID Delay Condonation, Mandates Procedural Fairness

    Tata Autocomp Gotion Green Energy Solutions Private Limited Vs Central Board of Direct Taxes & Ors.

    (2024) TaxCorp(LJ) 34192 (HC-BOMBAY) · Section 119(2)(b)

  16. Bombay High Court · 28 Jun 2024
    Reassessment Notice Quashed: HC Upholds Assessee's Right to Fair Assessment

    Modern Living Solutions Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34182 (HC-BOMBAY)

  17. Bombay High Court · 20 Jun 2024
    Bombay HC Upholds ITAT's Conditional Stay Directing Vodafone India to Deposit 20% of Demand

    Vodafone India Services Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34128 (HC-BOMBAY)

  18. Bombay High Court · 28 May 2024
    Bombay HC Rules Transit Rent Paid by Developer to Flat Owner/Tenant on Dispossession Not a Revenue Receipt, TDS Not Applicable

    Sarfaraz S. Furniturewalla Vs Afshan Sharfali Ashok Kumar & Ors.

    (2024) TaxCorp(LJ) 33988 (HC-BOMBAY)

  19. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reassessment Notice Based Solely on DG-GST Information, Directs Fresh Consideration by New Assessing Officer.

    KEC International Ltd Vs The Union of India

    (2024) TaxCorp(LJ) 33898 (HC-BOMBAY)

  20. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reassessment Proceedings as Taxability of NCD-Interest on Receipt Basis Accepted During Assessment.

    Upesi Ventures Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33897 (HC-BOMBAY)

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