Bombay High Court

No service tax on maintenance services provided by builder under Statutory Obligation

The Commissioner of Service Tax Vs. M/s. Shri Krishna Chaitanya Enterprises (Bombay High Court)

Whether the CESTAT was right in holding that the assessee was not providing Management, Maintenance or Repair Service by collecting amount from prospective flat buyers, for maintaining the building, in the guise of deposits which is not returnable? Whether the CESTAT has erred in holding that assessee is providing statutory service and ha...

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Sales tax applies on Divisible Contract if predominant intention was Sale of Equipment

M/s. Bharat Heavy Electricals Ltd. Vs. The State of Maharashtra (Bombay High Court)

M/s. Bharat Heavy Electricals Ltd. Vs. State of Maharashtra (Bombay High Court) It is evident that in the facts of the present case the contract was clearly one for supply and erection of equipment, supply of equipment being dominant purpose. No doubt the State of Maharashtra had enacted the Maharashtra Sales Tax on “Transfer” of [&he...

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Petition filed in Bombay HC for alleged Tampering of TRAN-1 Status

It is alleged by petitioner that despite the Petitioner having filed the TRAN-1 form on 24.11.2017 and the status after filing being FILED on GSTN Portal, the status of the form online was tampered on the GST portal from FILED to SUBMITTED at the end of GSTN which is an unauthorized, illegal, malafide and criminal act by a Private Limited...

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Govt should consider effects of IPL on Cricket & Other Sports: Bombay HC

Lalit Kumar Modi Vs Special Director (Bombay High Court)

If the IPL has resulted in all of us being acquainted and familiar with phrases such as Betting, fixing of matches, then, the RBI and the Central Government should at least now consider whether holding such tournaments serves the interest of a budding cricketer, the sport, the game itself. ...

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GST regime is not tax friendly, observes Bombay High Court

Abicor and Binzel Technoweld Pvt. Ltd Vs UOI (Bombay High Court)

A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. ...

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Rule 8D not applicable if AO not recorded dis-satisfaction with correctness of claim of assessee

Pr. CIT Vs. Reliance Capital Asset Management Ltd. (Bombay High Court)

Pr. CIT Vs. Reliance Capital Asset Management Ltd. (Bombay High Court) The assessing officer did not specifically record that he is not satisfied with the correctness of the claim of the assessee in respect of the expenditure in relation to the income which does not form part of the total income under the Act. However, […]...

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GST regime is not tax friendly & GST Website must provide easy access to Taxpayer: Bombay HC

Abicor and Binzel Technoweld Pvt. Ltd. V/s Union of India and Anr. (Bombay High Court)

A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless the...

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Sec 292B can’t be cure Non-application of mind in issue of Re-Assessment Notice

Smt. Kalpana Shantilal Haria Vs. Assistant Commissioner of Income- ­Tax (Bombay High Court)

Smt. Kalpana Shantilal Haria Vs. Assistant CIT (Bombay High Court) There can be no dispute with regard to the application of Section 292B of the Act to sustain a notice from being declared invalid merely on the ground of mistake in the notice. However, the issue here is not with regard to the mistake / […]...

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Deduction u/s. 54F not available on unutilized consideration not deposited in specified accounts before due date

Humayun Suleman Merchant Vs. Chief CIT (Bombay High Court)

Where assessee sold certain property and utilized a part of the consideration towards purchase of new house, however, failed to deposit unutilized consideration in specified accounts before due date under section 139(1), AO was justified in restricting deduction under section 54F proportionately....

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Existence of agreement between two jurisdictional Commissioners is a condition precedent for passing case transfer order U/s. 127(2)

Rent works India Private Limited Vs. Pr CIT (Bombay High Court)

On 19th September 2017, notice for final disposal at admission stage was issued. Accordingly, today, we have taken up the writ petition for final hearing. The Commissioner of Income Tax, Mumbai issued notice dated 18th April 2017 to the petitioner taking recourse to subsection 2 of Section 127 of the Income Tax Act, 1961 ...

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