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.
Excise Duty

Excise Duty
HC has power to condone delay beyond the period of 180 days if sufficient cause exists
Service Tax

Service Tax
Services for installation of storage tank outside factory are input services
Income Tax

Income Tax
Penalty shall not be imposed if income not offered to tax due to unintentional mistake
Income Tax

Income Tax
Reassessment to disallow Directors fees not valid if rationale already been explained during Assessment
Company Law

Company Law
Winding petition to be dismissed if Liability of the Company not crystallized
Company Law

Company Law
Creditors of demerged / transferee company not entitled to be heard in the petition filed u/s. 391
Income Tax

Income Tax
Penalty imposed on Assessee based on his own admission cannot be deleted on the basis of a plea which is merely an afterthought
Income Tax

Income Tax
Non-payment of interest to co-operative bank would not attract disallowance u/s. 43B
Company Law

Company Law
Winding up petition not maintainable if petitioner accepts receiving lesser amount towards full & final settlement
Income Tax

Income Tax
Interest U/s. 234B & 234C payable on advance tax liability under MAT provisions
Income Tax

Income Tax
Section 10(23C) cannot be interpreted regressively to deny exemptions
Excise Duty

Excise Duty
CBEC Circular on recovery during pendency of appeal is arbitrary, unjustified & unlawful – Bombay HC
Service Tax

Service Tax
Service tax dues of company cannot be recovered from directors
Income Tax

Income Tax
