Bombay High Court

GST not payable on damages/compensation paid for a legal injury

Bai Mamubai Trust Vs Suchitra (Bombay High Court)

Bai Mamubai Trust Vs Suchitra (Bombay High Court) In the present case, where the Plaintiff has made out a strong prima facie case and the Defendant has not been able to demonstrate any semblance of right to occupy the Suit Premises, it cannot be said that the Defendant’s occupation pursuant to an Order of the […]...

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Bogus GST ITC- HC rejects bail to prevent Tampering of Evidence

Mr. Ashok Kumar Vs Commissioner CGST & Central Excise (Bombay High Court)

Mr. Ashok Kumar Vs Commissioner CGST & Central Excise (Bombay High Court) Taking into consideration, the facts of the case, though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the investigation, respondent’s contention that applicant’s detention in custody is necessary to prevent him ...

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Depreciation charge must to Claim Section 80IB Deduction

Betts India (P) Ltd. Vs. ACIT (Bombay High Court)

whether depreciation is mandatory to be granted while determining the Appellant's entitlement to the deduction under Section 80IB of the Act, even though the Appellant had not claimed such depreciation?...

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Kangana Ranaut House demolition by BMC prima facie smacks of malafide: HC

Kangana Ranaut Vs. Municipal Corporation of Gr. Mumbai & Ors. (Bombay High Court)

Kangana Ranaut Vs. Municipal Corporation of Gr. Mumbai & Ors. (Bombay High Court) Section 354A of the Act (which is invoked by the MCGM by issuing the impugned Notice dated 7th September, 2020), sets out the ‘power of Commissioner to stop erection of building or work commenced or carried on unlawfully.’ From the works set ...

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Wife is Best Guardian for her husband – Bombay HC

Rajni Hariom Sharma Vs. Union of India and another (Bombay High Court)

On 3rd September 2020, the Bombay High Court has passed a landmark ruling placing the wife in a position as a Guardian for her comatose (in the position of coma).  The Bombay High Court thereby affirmed that a spouse could be the best Guardian for his/her spouse and thus, appointed the spouse of a comatose man as his guardian for...

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Section 80IA deduction allowed Transferred Machinery value not exceeds 20% of Total Value

PCIT Vs. Medley Pharmaceuticals Ltd.(Bombay High Court)

Tribunal in a detailed discussion contained in judgment, had rejected the contention of Revenue. Tribunal had taken into account the valuation of the existing machinery used at Daman and the valuation of the written down value of machinery transferred from Aurangabad to come to the conclusion that same did not exceed 20% of the total valu...

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Emails being to taxpayers for payment of interest are mere intimations & not orders

Saha Hospitality Ltd. Vs The State of Maharashtra & Ors. (Bombay High Court)

This office is conscious of the procedure required to be followed by it to recover and will initiate the recovery proceeding with issuance of show cause notice, working of interest calculation and further actions as per provision of law. There is no intention of this office to directly recover interest under Section 50 of the CGST / MGST ...

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Section 143(2) Notice in Dead Person Name is unsustainable in Law

Sumit Balkrishna Gupta Vs ACIT (Bombay High Court)

Sumit Balkrishna Gupta Vs ACIT (Bombay High Court) The issue under consideration is whether the issuing of a notice u/s 143(2) in the name of the wrong person is sustainable in law? High Court states that it is a fact that the petitioner had filed return for the assessment year 2016-17 in the name of […]...

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Compensation paid to Earlier Buyer to Cancel Agreement is Deductible Expenses u/s 48 for Capital Gains

CIT Vs Shakuntala Kantilal (Bombay High Court)

The issue under consideration is Whether compensation paid to earlier buyer to cancel the agreement is deductible expenditure u/s 48 for calculation of Capital Gains?...

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Assessment cannot be Reopened based on data already disclosed in scrutiny assessment

Gateway Leasing Pvt. Ltd. Vs ACIT (Bombay High Court)

Gateway Leasing Pvt. Ltd. Vs ACIT (Bombay High Court) The issue under consideration is whether the re-opening of the assessment u/s 147 is justified in law? In the present case, after referring to the information received following search and seizure action carried out in the premises of Shri Naresh Jain, it was stated that information [&...

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