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
In the absence of failure of the assessee to disclose fully and truly all material facts necessary during his assessment under sub-section (3) of section 143 no action can be taken after the expiry of four years
Income Tax

Income Tax
For purposes of clause (iv) of Explanation 1 to section 115JB, extent of reduction in respect of deduction available under section 80HHC has to be computed strictly in accordance with provisions of section 80HHC
Income Tax

Income Tax
Activity of preparing bouquets from natural flowers does not bring into existence commercially a different product and hence is not `manufacture’ for purpose of section 2(17) of Bombay Sales Tax Act, 1959
Income Tax

Income Tax
Section 80-IA(9) cannot be interpreted to mean that s. 80-IA deduction has to be reduced for computing deduction U/s. 80HHC – Bombay HC
Income Tax

Income Tax
Words "amount on which interest was payable under sub-section (1) or sub-section 3" do not impose a condition that for interest to be attracted under section 234B(4) interest should actually be levied under original order of assessment under sub-section (1)
Income Tax

Income Tax
Freight and insurance cannot be regarded as costs directly attributable to trading goods within meaning of clause (b) of Explanation to sub-section (3) of section 80HHC
Company Law

Company Law
Sanction of agreement- Rule 78 of Company Court Rules does not require names of all joint holders of shares to be mentioned
Income Tax

Income Tax
Requirement of furnishing tax audit report under section 44AB was introduced only with effect from 1-7-1995 for purpose of section 271B
Income Tax

Income Tax
Commissioner Of Income-Tax vs D.G. Goenka – Bombay High Court
CA, CS, CMA

CA, CS, CMA
Non-aided employees staff credit/ urban credit societies can appoint auditors of their choice in their AGM/SGM-Bombay HC
Income Tax

Income Tax
Foreign travel tax- If any person fails to pay FTT within statutory period of fifteen days, then such person is well within sweep of words "failure to pay" u/s 38(3) of Finance Act, 1979
Income Tax

Income Tax
Rejection of application by AO for lower or nil withholding is an ‘order’ eligible for revision by CIT
Excise Duty

Excise Duty
CENVAT Credit on input services received at employee residential colony
Income Tax

Income Tax
