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
Capital Gains on sale of TDR received as additional FSI under D. C. Regulations is not chargeable to tax
Service Tax

Service Tax
Levy of service tax on advocates is Constitutional – Bombay HC
Income Tax

Income Tax
HC imposes exemplary cost of Rs. 1 lakh on department for ‘gross abuse of process of Court’
Income Tax

Income Tax
Section 43B covers both employees & employer’s contributions
Income Tax

Income Tax
TP adjustment cannot be made on issue of shares at a price lower than ALP or FMV
Income Tax

Income Tax
In absence of Tax Advantage and Huge Loss , Penalty not leviable
Income Tax

Income Tax
Reassessment based on Suspicious/ Hawala purchases – Disposal of objections should be based on recorded reasons
Income Tax

Income Tax
Not necessary for assessee to own Plant and Machinery to Claim deduction U/s. 80IB
Income Tax

Income Tax
Power to reassess cannot be exercised on the basis of mere change of opinion
Income Tax

Income Tax
Bombay HC explains law on Municipal valuation, Notional interest & Standard Rent
Income Tax

Income Tax
No addition in search assessment in respect of an unabated assessment which has become final if no incriminating material is found during search
Income Tax

Income Tax
Production of cinematograph film amounts to manufacture by industrial undertaking
Income Tax

Income Tax
No Disallowance under section 14A If Own Funds Exceed Borrowed Funds
Income Tax

Income Tax
