Courts: Bombay High Court
Read the latest Bombay High Court judgments published on TaxGuru. Access case summaries, detailed analysis, key legal principles, important rulings, and the full text of decisions covering Income Tax, GST, Company Law, Customs, FEMA, Insolvency, Labour Laws, and other legal matters. Stay updated with authoritative Bombay High Court case law and judicial developments.
Income Tax

Income Tax
Amount received as a Restrictive Covenant is a Capital Receipt but taxable w.e.f. 1.4.2003
Excise Duty

Excise Duty
Question of applicability of Exemption Notification relates directly and proximately to duty rate
Income Tax

Income Tax
Interest demand u/s 220(2) till admission of application by Settlement Commission is valid
Income Tax

Income Tax
Non-Compete Fees received on sale of business after 01/04/2003 is taxable as Business income u/s 28(va)
Income Tax

Income Tax
Section 43B- Liability for services rendered but payment not received
Income Tax

Income Tax
Search Assessment can be made only on the basis of incriminating material found during search
Income Tax

Income Tax
Reassessment on the basis of change of opinion is forbidden by law
Income Tax

Income Tax
Reimbursement from agents abroad for global telecommunication facility is not fees for technical service
Income Tax

Income Tax
Reopening despite submission of all facts in relation to deduction claimed by assessee during original assessment is impermissible
Income Tax

Income Tax
Adverse Statement of Witness cannot be relied by AO without giving assessee an opportunity to cross examine
Income Tax

Income Tax
Sec. 147 Reopening assessment for Verification of certain details not valid
Excise Duty

Excise Duty
No full waiver of pre-deposit unless assessee proves that undue hardship is caused
Income Tax

Income Tax
Interest income earned by assessee on money in bank related to business income is allowed u/s 80IA
Income Tax

Income Tax
