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
Merely because ITR-V sent to CPC not received for no failure on part of assessee, the return cannot be treated as invalid
Income Tax
Income Tax
Search without satisfaction of ingredients of S. 132(1) is illegal and consequently Notice action U/s. 153A of the Act is also bad in law
Income Tax
Income Tax
Expense on aborted public issue offer allowable as revenue expenditure
Income Tax
Income Tax
Whether assessment can be re-opened beyond four years when all primary facts for making the claim were disclosed to the AO
Income Tax
Income Tax
Indexed cost of gifted assets has to be determined with reference to previous owner – Bombay HC
Income Tax
Income Tax
TDS – AO not having jurisdiction cannot pass the order just because assessment was getting time barred – Bombay HC
Income Tax
Income Tax
Full and true disclosures must mean what the statute says and requires specific disclosure of each fact – Bombay HC
Income Tax
Income Tax
Penalty / Fine for violation of procedural law cannot be disallowed- Bombay HC
Custom Duty
Custom Duty
Conditions mentioned in CBEC Circular on compliance of which Accreditation is dependent cannot be said to be arbitrary or violative of fundamental rights
Income Tax
Income Tax
For Section 80-IB ‘workers’ need not be ’employees’ – Bombay HC
Income Tax
Income Tax
Power to reopen an assessment cannot be exercised to reopen what formed subject matter of an appeal to Commissioner (Appeals)
Income Tax
Income Tax
TDS U/s 194-J deductible on ‘Transaction charges’ paid to BSE is as it is ‘fees for technical services’
Income Tax
Income Tax
Where the assessee discloses all the facts truly, no penalty can be levied for concealment of income – Bombay HC
Income Tax
Income Tax
