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
Reopening of the assessment is unsustainable if no reason exists to believe that the income chargeable to tax has escaped assessment
Income Tax
Income Tax
Colourable Device and Gains Taxable In USA Parent’s Hands , Sale of shares of foreign company taxable if object is to acquire the Indian assets
Income Tax
Income Tax
The AO is bound to furnish the reasons for the issuance of the notice under s 148 within a reasonable time so that the assessee can file objections to the issuance of the notice
Income Tax
Income Tax
ERP Software expenditure allowable as revenue expenditure – Bombay HC
Income Tax
Income Tax
Excise duty element cannot be added to value of unsold sugar lying in stock on last day of accounting year under section 145A
Income Tax
Income Tax
Even if assessee makes a wrong claim of deduction but the same was allowed by the AO, assessment can be reopned only if any failure to make full disclosure is attributed to the assessee
Income Tax
Income Tax
CIT vs. Gopal Purohit – SC dismisses Special Leave Petition against the judgment of Bombay High Court
Service Tax
Service Tax
Denial of Interest on service tax refund specious – Bombay high court
Income Tax
Income Tax
Expenditure incurred by assessee for obtaining CNG connection to facilitate process of manufacturing is revenue in nature even when payment was made as capital contribution
Excise Duty
Excise Duty
The action of the Chief Commissioner to refuse to accept new units as a part of LTU and issuing show cause notice to them regarding transfer of Cenvat credit not tenable under LTU scheme
Corporate Law
Corporate Law
Negotiable Instrument Act – No case made out if cheque issued for Security Deposit
Corporate Law
Corporate Law
No prior notice needed for seizing bank account during criminal investigation
Fema / RBI
Fema / RBI
FERA- Where interest received by revenue was relatable to seized amounts from petitioners, which were invested in fixed deposits by revenue, petitioners would be entitled to accrued interest on such seized amounts
Income Tax
Income Tax
