Bombay High Court

I-T Refund cannot be adjusted by more than 20% of Demand: HC

Vrinda Sharad Bal Vs ITO (Bombay High Court)

Vrinda Sharad Bal Vs ITO (Bombay High Court) The Bombay high court recently held that income tax (I-T) officers cannot adjust the refunds due to taxpayers against outstanding demands in excess of the limits laid down in instructions, circulars and guidelines issued by the Central Board of Direct Taxes (CBDT). he I-T returns for the [&hell...

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MVAT assessment order passed manually should be served Manually too: HC

Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court)

Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court) 1. Manual Assessment order under Maharashtra VAT Act for Year 2015-16, purported to be passed on 20/03/2020 and served through email on 14/07/2020, held to be barred by limitation in absence of manual service in view of provisions under Maharashtra VAT Act. 2. Held to [&he...

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No excise duty Liability on mere Purchase of Land instead of entire business

Runwal Constructions Vs Union of India (Bombay High Court)

Runwal Constructions Vs Union of India (Bombay High Court) Conclusion: Notice issued to assessee for prohibiting the transfer of property for alleged non-payment of Excise duty by Respondent No. 3 was quashed as excise dues were not dues which arise out of land or building. Such liabilities could be in the form of property tax, […]...

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WhatsApp group administrator not liable for an act of member of group

Kishor S/o Chintaman Tarone Vs State of Maharashtra (Bombay High Court)

Kishor S/o Chintaman Tarone Vs State of Maharashtra (Bombay High Court) The crux of the issue involved is whether an administrator of Whatsapp group can be held criminally liable for objectionable post of its member for committing offences punishable under sections 354- A(1)(iv) , 509 and 107 of the Indian Penal Code and section 67 [&hell...

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Assessment Order passed against amalgamated (non-existing) company is without jurisdiction

Teleperformance Global Services Private Limited Vs Acit (Bombay High Court)

Teleperformance Global Services Private Limited Vs Acit (Bombay High Court) The Supreme Court in the case of Maruti Suzuki  had considered that income, which was subject to be charged to tax for the assessment year 2012-13 was the income of erstwhile entity prior to amalgamation. Transferee had assumed liabilities of transferor company, ...

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A Judge cannot sat in an appeal against his own order

Pernod Ricard India Private Limited Vs State of Goa (Bombay High Court)

Pernod Ricard India Private Limited Vs State of Goa (Bombay High Court) Record, makes it very clear that for the Assessment Year 2008-09, Shri Ashok Rane, who was then the Assessment Officer, held against the petitioner by rejecting the very contention which the petitioner eventually raised in respect of the assessment for the year 2010-1...

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Clearance of Pigeon Peas was allowed as there was valid registration of Advance Payment Certificate

Rika Global Impex Limited Vs Union of India (bombay High Court)

Custom Authority had allowed the clearance of Pigeon Peas as there was valid registration of Advance Payment Certificate and registration certificate was binding on the respondents until the completion of the import quota mentioned therein and considering that assessee had imported the import item before 31.03.2021, assessee's import was...

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PCIT or CIT cannot revise any order in respect of which an appeal lies or time to file appeal is not expired

Aafreen Fatima Fazal Abbas Sayed Vs ACIT (Bombay High Court)

Aafreen Fatima Fazal Abbas Sayed Vs ACIT (Bombay High Court) 15. This is a case where, in the Petitioner’s return for the Assessment Year A.Y 2018 – 19, the figure of long term capital gains of Rs. 3,07,60,800/- on surrender of tenancy rights in respect of earlier A.Y 2017-18 had inadvertently been copied by petitioner’s […]...

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Bombay HC quashes unlawful illegal Income Tax refund adjustment

Tata Communications Ltd. Vs Union of India (Bombay High Court)

Tata Communications Ltd. Vs Union of India (Bombay High Court) Bombay high court on unlawful illegal  refund adjustment  u/s 245 by tax authorities held that Interim relief granted by Bombay HC vide order dated 26th March, 2020 also applies to Income Tax Refund and refund cannot be adjusted without following the mandate of Section 245. ...

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Excise due cannot be demanded on mere presumption without any evidence

Supermax Personal Care Pvt. Ltd. Vs Union of India (Bombay High Court)

Supermax Personal Care Pvt. Ltd. Vs Union of India (Bombay High Court) In the order in original dated 20.11.2019 the adjudicating authority had recorded a clear finding that the only presumption for the demand was that because the maximum retail price of the goods manufactured at Una, Himachal Pradesh and those manufactured elsewhere by t...

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