City And Industrial Development Corporation of Maharashtra Limited Vs ACIT (Bombay High Court) In this case Bombay HC permitted the Petitioner to file paper return for the assessment year 2020-21 before 31st May, 2021 subject to the further orders that may be passed by this court at the stage of admission or thereafter till this […]
Sesa Sterlite Ltd. Vs ACIT (Bombay High Court at Goa) Section 147 : Reassessment-After the expiry of four years-Shah Commission’s report- Cash credit -Under-invoicing -Merely on basis of Shah Commission’s Report opining that there was under-invoicing of export price by iron-ore miners and exporters, reassessment could not be initiated when there was nothing to indicate […]
Shah Nanji Nagsi Exports Pvt. Ltd. Vs Joint Directorate General of Foreign Trade (Bombay High Court) Conclusion: The order in respect of the core issue was the insertion of ‘actual user’ condition stipulated under Application Form ANF2B for import authorization in the two licences, whether such insertion was legally permissible or without entering into this […]
Hindustan Coca-Cola Beverage Pvt. Ltd. Vs Union of India and others (Bombay High Court) From a perusal of the show cause-cum-demand notice dated 09.05.2019 it is seen that according to respondent No.3, information was received that petitioner was engaged in the business of manufacturing and supply of various beverages and packaged drinking water. Petitioner supplied […]
MSPL Limited Vs PCIT (Bombay High Court) Tribunal Cannot Transfer Case On Account of Convenience of Respondent Out of State Bench And Even Such Administrative Order Can Be Challenged In Writ Bombay High court classical and landmark decision on power of Tribunal while analysing Rule 4 of ITAT rules regarding transfer of case from bench […]
Yogi Petroleum Vs Commissioner of VAT (Bombay High Court) Bombay high court landmark decision in Yogi Petroleum and Others Vs Commissioner of VAT quashing VAT AUDIT OF BUSINESS AFFAIRS NOTICE when issued beyond time limit from reassesssment u/s 34 of VAT regulations of 4 years and other host of issues analysed in tax matter writ […]
Qualcomm India Private Limited Vs Union of India And Others (Bombay High Court) Conclusion: Once there was delay in payment of refund within three months from the date of receipt of application, rigors of section 11BB set in and payment of interest on the delayed refund became obligatory. Non-granting of interest in such a case […]
Praful M. Shah Vs National Faceless Assessment & Ors. (Bombay High Court) It was alleged by petitioner that Assessment Order was passed by National E Assessment Centre without granting an opportunity to be heard and A Writ Petition was filed in the Bombay High Court against such order. Petitioner claimed that The impugned order is […]
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 […]
Bhupendra Harilal Mehta Vs Principal Commissioner of Income Tax (Bombay High Court) Conclusion: Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020 was a beneficial legislation and department could not deny the benefit if assesee was eligible for the same. Thus, department had to pass a fresh order in Form No.3 determining tax payable by assessee as […]
