Bombay High Court

No TDS On Salaries Reimbursed Under Secondment Agreement

Director of Income Tax Vs M/s. Marks & Spencer Reliance India Pvt. Ltd. (Bombay High Court)

1] We have heard Mr. Pinto appearing on behalf of Revenue in support of this appeal. 2] In paragraphs 4.1 and 4.2 of this memo of appeal, the Revenue says that the facts are as under:- “4.1 The Assessing Officer, from the records noted that the Respondent Company had made payment of a sum of […]...

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Railway catering services not exempt from sales tax: Bombay HC

Union of India Vs State of Maharashtra and Ors. (Bombay High Court)

The only contention and which has prevailed throughout is that the departmental catering service being a property of the Union of India through General Manager, Western Railway, it squarely falls within the exemption provision and particularly carved out by Article 285 of the Constitution of India. That exempts property of the Union from ...

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HC on allowability of depreciation & set off of deficit of earlier years claimed by Trust

DIT Vs. Mumbai Education Trust (Bombay High Court)

Assessee education-trust could claim depreciation on assets acquired for purpose of carrying out charitable activities and could also carry forward deficit of earlier years and set it off against income of current year. ...

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Sarkar 3: Bombay HC Directs RGV to Give Scriptwriter Credit for Story

Nilesh Girkar Vs Ram Gopal Varma & Ors (Bombay High Court)

Ram Gopal Varma will ensure that in film Sarkar 3 releasing on Friday, 12th May 2017 credit is given to Mr Nilesh Girkar in exactly the following manner: Based on a story written by Nilesh Girkar...

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Refusal to accept notice sent by post is deemed service of notice

Commissioner of Sales Tax vs. Sunil Haribhau Pote (Bombay High Court)

Admittedly, in the present case, there is an endorsement on the packet which was sent to the address of the noticee, namely, the sole proprietor; that the sole proprietor received it but refused to accept the same. When it was sent by R.P.A.D. to the address, it was returned by the postal authorities with the […]...

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Notice by Whatsapp or Email is valid if acknowledged by recipient

Kross Television India Pvt Ltd Vs Vikhyat Chitra Production (Bombay High Court)

Where an alternative mode (Whatsapp and Email) is used and service is shown to be effected of the notice, and is acknowledged , then surely it cannot be suggested that the Defendants had ‘no notice’...

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Training & Coaching services to Students by Trust liable to Service Tax

Chanakya Mandal Vs Union of India (Bombay High Court)

A educational coaching is covered by the expression coaching centre as defined in section 65(26) and (27). That it is not on commercial basis or predominantly for profit is the only argument canvassed throughout....

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Assesse must satisfy the appellate authority that ground now raised was bona fide and could not have been raised earlier for good reasons

M/s. Ultratech Cement Ltd. Vs Additional Commissioner of  Income Tax (Bombay High Court)

We note that it is an undisputed position before us that for the subject assessment year, the appellant assessee had not claimed benefit of Section 80IA of the Act in respect of its Jetty / Port either before the Assessing Officer or before the CIT(A)....

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Sec 40(a)(ia) amendment extending TDS payment due date U/s. 139(1) is Retrospective

The Commissioner of Income Tax­ Vs Shraddha & S S Kale, Joint Venture (Bombay High Court)

Amendment to Section 40 (a)(ia) of the Act by Finance Act, 2010 is retrospective with effect from 1st April, 2005 as held by various High Courts....

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Tax relief to Nusli Wadia on sale of life interest in income from Trust property

Shri Nusli N. Wadia- Applicant Vs. CIT (Bombay High Court)

In a recent ruling, the division bench of the Bombay High Court, while allowing tax relief to Mr. Nusli Wadia, held that the sale of his life interest in the income from the Trust property would not attract Capital gains Tax if the previous transaction through which he got the title over the property was held as not a transfer or Gift und...

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