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 […]
Essel Propack Limited Vs Union of India and others (Bombay High Court) When the appeal of the petitioner was heard by the CESTAT, learned counsel for the petitioner furnished sample invoice copies to justify labour charges incurred. It was at that stage that the authorized representative of the department raised objection that such invoices could […]
Tata Communications Ltd. Vs Union of India (Bombay High Court) FULL TEXT OF THE JUDGMENT/ORDER of 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 […]
Bytedance (India) Technology Pvt. Ltd. Vs Union of India (Bombay High Court) FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The petitioner is before the court aggrieved by two communications both dated 18th March, 2021 issued by the Principal Director General of Goods and Service Tax Intelligence, Mumbai (“DGGI”) provisionally attaching petitioner’s bank […]
Under section 83 of the MGST Act, it is the Commissioner which has the competence to carry out provisional attachment of property including bank account subject to fulfillment of the preconditions of section 83.
Babulal Verma Vs Enforcement Directorate (Bombay High Court) For initiation/registration of a crime under the PMLA, the only necessity is registration of a Predicate/Scheduled Offence as prescribed in various Paragraphs of the Schedule appended to the Act and nothing more than it. In other words, for initiating or setting the criminal law in motion under […]
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 […]
SYSKA LED Lights Pvt. Ltd. Vs Union of India (Bombay High Court) Conclusion: Since the respective authority had confiscated the imported goods without providing an opportunity to importer to call upon the proper officer to disclose the grounds for valuation , therefore, the impugned order in original was clearly unsustainable in law being in violation […]
Chinar Shipping & Infrastructure (India) Pvt. Ltd. Vs Union of India (Bombay High Court) It could not be out of place to refer to a decision of Karnataka High Court in the case of Kiran Borewells Vs. Union of India wherein the impugned order was set aside finding that decision had been taken without providing […]
Bombay High Court ruling on joint land purchase, capital gains. Amjad Ahmedbhai Sheikh Vs ACIT case details. Read the full judgment.
