Courts: Bombay High Court
Find latest Bombay High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, FEMA, IBC and other tax and commercial matters.
Proceedings u/s 179 against director unsustainable as all steps for recovering tax dues from company not complied
Order u/s 179(1) without gross-negligence, misfeasance or breach of duty of assessee is untenable
Fresh assessment order in pursuance of order u/s 254, 263 or 264 should be made within 9 months
Reopening of assessment without any new information is unjustified
Denial of cenvat credit of towers used to rendering telecommunication service beyond limitation period unsustainable
When Tribunal order directs designated authority to calculate disputed tax, same should be done without fresh examination
Reopening of assessment despite full & true disclosure of material facts is unjustifed
Mere ‘reason to believe’ not satisfy condition for reopening of assessment
Addition based on circular made effective on later date not unsustainable in law
GST provisions cannot be interpreted to deny right to trade & commerce to any citizen
Reopening of assessment and imposition of penalty set aside as AO failed to satisfy HC direction
Granting of license to developer doesn’t amount to possession within meaning of section 53A of TP Act
Mere change of opinion cannot be a ground for reopening of assessment
Recorded reasons for reopening can neither be improved nor substituted by an affidavit
Bombay High Court judgments and orders form an important body of Indian tax, corporate and commercial jurisprudence. This TaxGuru page compiles Bombay High Court case laws concerning Income Tax, GST, Customs, Company Law, FEMA, insolvency, banking, labour and employment, reassessment, penalties and other legal matters. Taxpayers, companies, Chartered Accountants, advocates and other professionals can use this collection to research important judicial precedents and follow developments affecting taxation and business law. TaxGuru brings together recent and significant earlier Bombay High Court decisions with case summaries, analysis and important legal principles. The page provides a convenient resource for locating judgments and understanding how the Court has interpreted statutory provisions and addressed significant tax, corporate, commercial and regulatory disputes.
