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
Low Tax Effect Circular is retrospective & applies to pending appeal
Income Tax
Income Tax
Section 54EC – Time Limit gets extended if specified bonds of assessees choice were not available
Income Tax
Income Tax
Actual premium paid upon redemption of debentures is revenue expenditure
Income Tax
Income Tax
Reopening U/s. 147 on mere Audit Opinion is not valid
Income Tax
Income Tax
Income from sale of Government Securities is ‘capital gains’, not ‘interest’ under DTAA
Income Tax
Income Tax
S. 220 (2) When matter is remanded, interest to be charged from date of fresh demand notice
Income Tax
Income Tax
Expl. to s. 73 does not operate in respect of a company whose gross total income consists mainly of income which is chargeable under the heads of interest on securities, income from house property, capital gains & other sources
Income Tax
Income Tax
Order passed without fair hearing is violative of natural justice
Income Tax
Income Tax
Bad-Debts Cannot be relevant factor to determine ALP of royalty transaction between licensor & licensee
Income Tax
Income Tax
No tax avoidance in conversion of Indirect Shareholding in Direct through Merger
Income Tax
Income Tax
Conditions to reopen u/s. 147 after 4 years from end of relevant A.Y.
Income Tax
Income Tax
Investment u/s. 54EC can be made out of earnest money received prior to transfer of capital asset
Excise Duty
Excise Duty
Sending of order by normal post is not valid compliance with Section 37C
Income Tax
Income Tax
