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
Extraordinary profits cannot lead to conclusion that there is an arrangement between parties
Income Tax

Income Tax
HC penalises CIT & ACIT for seeking to circumvent the law & deplorable conduct
Income Tax

Income Tax
Addition justified if Income as Per Return in less than income as per TDS Certificates
Income Tax

Income Tax
Trust not entitled to exemption if carrying only incidental objects which are not charitable
Income Tax

Income Tax
Payment made to NR deputing technicians to render technical services is Fees for Technical Services if the NR is accountable for services
Income Tax

Income Tax
Interest on debt capital borrowed from shareholders can not be disallowed as thin capitalization rules not in force
Income Tax

Income Tax
Compensation for termination of distributorship agreement is revenue receipt
Income Tax

Income Tax
Tax Paid by employer from salary income cannnot be added to the income of the assessee
Income Tax

Income Tax
Two Lease agreement can’t be clubbed to determine deemed ownership
Income Tax

Income Tax
S. 10A Exemption for subsequent year cannot be withdrawn, unless deduction for 1st year is withdrawn
Income Tax

Income Tax
Stay application cannot be rejected without giving reason for the same
Income Tax

Income Tax
Validity of penalty imposed u/s 271(1)(c ) for disallowance of expenses u/s 35D
Income Tax

Income Tax
If Quantum Appeal admitted by Court, penalty proceedings u/s 271(1)(C ) may be kept in abeyance till decision of Court on merits
Income Tax

Income Tax
