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
Despite high volume & short holding period, shares gain is STCG – Bombay HC
Income Tax
Income Tax
Inter-corporate deposits written off in the books allowable as business expenditure where the incomes from such deposits were taxed as business income in earlier years
Income Tax
Income Tax
TDS deductible on compensation paid for acquisition of immovable property at the time of payment
Excise Duty
Excise Duty
High Court has power to review its own decision rendered in appeal filed under the Central Excise Act, 1944
Income Tax
Income Tax
Fees from technical services provided by non-resident-When taxable in India
Income Tax
Income Tax
Exemption u/s 54F to HUF allowable even if property is in the name of individuals but purchased from HUF account and with HUF’s PAN
Income Tax
Income Tax
For interest under Section 244A(1)(b) of the Act the relevant date is the date of payment of tax and not the date on which the amount of tax collected is credited to the account of the Central Government
Income Tax
Income Tax
No disallowance u/s 14A of interest expenditure if AO fails to show nexus between borrowed funds and tax-free investment
Income Tax
Income Tax
Loss incurred from the insurance fund liable to be excluded in computing the actuarial valuation surplus in view of the fact that the income from that Fund is exempt u/s 10(23AAB)
Income Tax
Income Tax
If there is no failure to disclose fully and truly all material facts necessary for the purpose of the assessment, then the reopening of the assessment beyond four years from the end of the relevant assessment year is unsustainable
Income Tax
Income Tax
Interest paid by the assessee, on account of an investment in its sister concern from borrowed funds for the acquisition of shares in a subsidiary company in order to have control over that company, is eligible for a deduction under s 36(1)(iii)
Corporate Law
Corporate Law
Electricity tariff is leviable at Commercial rates on Residential premises used by advocates for Commercial Activities
Income Tax
Income Tax
Interest income received by the co-operative bank from advance rent is eligible for a deduction under s 80P(2)(a)(i)
Income Tax
Income Tax
