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Landmark Rulings

Bombay High Court — Direct Tax

1,191 rulings

  1. Bombay High Court · 28 Oct 2024
    Bombay High Court Upholds Assessee's Income Classification as Business Profits in Property Leasing Case

    National Leasing Limited Vs The Assistant Commissioner of Income

    (2024) TaxCorp(LJ) 34619 (HC-BOMBAY)

  2. Bombay High Court · 19 Nov 2024
    Bombay HC Overturns ITAT Ruling: CIT's Six-Month Inaction Deemed Registration under Section 12A

    Dr. Kasliwal Medical Care & Research Foundation Vs The Commissioner of Income Tax-IV

    (2024) TaxCorp(LJ) 34608 (HC-BOMBAY) · Section 12A

  3. Bombay High Court · 13 Nov 2024
    Bombay High Court Ruling: Assessee Required to Pursue Appellate Remedies Before Further Court Actions

    Dennischarles John Das Vs Income tax Officer

    (2024) TaxCorp(LJ) 34593 (HC-BOMBAY)

  4. Bombay High Court · 13 Nov 2024
    Bombay HC Overrules ITAT's 10% Ad-Hoc Disallowance on Bogus Purchases, Upholding Principles of Evidence in Assessments

    Ashok Kumar Rungta Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34592 (HC-BOMBAY)

  5. Bombay High Court · 29 Nov 2024
    Religious and Charitable Trust Benefits Affirmed: Bombay HC Upholds Exemption Claims Under Section 115BBC(2)(b)

    Shree Sai Baba Sansthan Trust – Shirdi Vs Commissioner of Income Tax (Exemptions)

    (2024) TaxCorp(LJ) 34571 (HC-BOMBAY)

  6. Bombay High Court · 04 Nov 2024
    Bombay High Court Upholds Assessee’s Rights, Overturns Commissioner’s Rejection of Revision Application

    Bahar Infocons Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34554 (HC-BOMBAY)

  7. Bombay High Court · 25 Sep 2024
    Bombay High Court Strikes Down Demand Notices, Affirming Employer's Obligation to Deposit TDS on Employee Salaries

    Aslam Checkar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34542 (HC-BOMBAY)

  8. Bombay High Court · 03 Dec 2024
    Bombay High Court Directs ITAT to Reassess Treatment of Fluctuation Loss on Foreign Currency Loans as Capital Expenditure

    Galaxy Surfactants Ltd Vs Principal Commissioner of Income Tax-15

    (2024) TaxCorp(LJ) 34541 (HC-BOMBAY)

  9. Bombay High Court · 23 Sep 2024
    Goa HC Upholds Assessee's Writ Petition, Invalidates Reassessment on Section 10B Deduction Claim

    Sesa Sterlite Limited (Formerly known as Sesa Goa Limited) Vs The Assistant Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34536 (HC-BOMBAY)

  10. Bombay High Court · 04 Nov 2024
    Legal Controversy Over TDS Demand Resolved: Bombay HC Dismisses Hindustan Unilever's Writ Petition of ₹963 Crores Relating to Trademark Acquisition

    Hindustan Unilever Ltd Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34533 (HC-BOMBAY) · Section 201

  11. Bombay High Court · 21 Sep 2024
    Bombay High Court Affirms Deduction Criteria Under Section 36 for Bad Debts in Favor of Industrial Development Bank

    Industrial Development Bank of India Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34532 (HC-BOMBAY) · Sections 36(1)(vii), 36(1)(viia)

  12. Bombay High Court · 11 Sep 2024
    Bombay HC Constructs New Approach for Re-Assessment Cases Following Hexaware Technologies Decision

    JD Printers Pvt. Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34501 (HC-BOMBAY)

  13. Bombay High Court · 09 Sep 2024
    Bombay High Court Quashes Tax Proceedings Against Assessee Post-Approval of Resolution Plan Under IBC, Citing Extinction of Pre-CIRP Dues

    Uttam Value Steels Ltd Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34493 (HC-BOMBAY)

  14. Bombay High Court · 05 Sep 2024
    Bombay High Court Upholds Faceless Mechanism for Central and International Taxation Charges Under Section 148A

    Abhin Anilkumar Shah Vs ITO

    (2024) TaxCorp(LJ) 34479 (HC-BOMBAY)

  15. Bombay High Court · 29 Aug 2024
    Bombay High Court Quashes Reassessment Notice, Supporting Assessee's Claim of Proper Disclosure in Original Assessment

    The Saraswat Co-operative Bank Limited Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34463 (HC-BOMBAY)

  16. 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

  17. 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)

  18. 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

  19. 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)

  20. 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

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