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
S. 197 TDS: High Court censures Dept for cavalier approach
Income Tax

Income Tax
Denial of certificate u/s. 195(3) without considering relevant provisions of law and based on considerations which are extraneous to lawful exercise of power is is contrary to statutory provisions
Income Tax

Income Tax
Benefit of lower tax rate under Proviso to s. 112 available to bonus shares despite no indexation
Income Tax

Income Tax
Assessment order is not effaced in respect of items that are not subject of reassessment. Time limit for s. 263 begins from date of original order for such items
Income Tax

Income Tax
Receipts with no nexus to exports have to be excluded for while computing 80HHC deduction
Income Tax

Income Tax
Section 80HHC – Whether independent incomes are liable to be reduced to the extent of 90% in the computation of business profits
Income Tax

Income Tax
An assessee does not have to develop entire port to qualify for deduction u/s 80-IA of the Income Tax Act, 1961
Income Tax

Income Tax
Reasons recorded by AO for reopening an assessment are the only reasons which can be considered when formation of belief is impugned
Corporate Law

Corporate Law
Nominee, not heir, to get shares after holder’s death: HC
Excise Duty

Excise Duty
Cenvat credit on common inputs eligible only in terms of rule 6 when excisable & exempted products are manufactured
Income Tax

Income Tax
ITAT should dispose off stay granted appeals within the period specified under section 254(2A): Bombay HC
Company Law

Company Law
Company law – judicial interpretation Transfer of shares of a public company
Income Tax

Income Tax
No TDS on contract manufacturing, Bombay HC ruled in the case of Glenmark Pharmaceuticals
Income Tax

Income Tax
