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
Any disclosure made subsequent to seizure of incriminating material cannot be called voluntary u/s. 273A (1)
Income Tax

Income Tax
Speculation gain can be set off against carried forward speculation loss
Income Tax

Income Tax
High Court fumes at Income Tax Department’s recovery mania- Strictures against dept for disposing stay applications without proper reasons
Income Tax

Income Tax
Revision- A possible view not unsustainable in law cannot be revised
Income Tax

Income Tax
One Bench cannot differ from the view of another co-ordinate bench but must refer to a larger Bench
Income Tax

Income Tax
Speculative loss of earlier years can be set off against profit earned on delivery-based share trading or deemed speculative business profit
Income Tax

Income Tax
Netting of Interest receipt not allowed for Calculating deduction u/s. 80HHC: Bombay HC
Company Law

Company Law
Any clause in any agreement/ Article of Association restricting free transferability of shares of public companies is void and non- enforceable
Income Tax

Income Tax
Validity of S.147 reopening has to be determined based on law prevailing on date of issue of S.148 notice
Income Tax

Income Tax
Finding of fact does not call for interference in an appeal under section 260A – HC Bombay
Income Tax

Income Tax
S. 263 Commissioner cannot revise a order when AO took a possible view
Income Tax

Income Tax
Debtor not entitled to withhold payment of amount due under a decree on pretext that it has to be deducted as TDS
Income Tax

Income Tax
TDS U/s. 194C not applicable on contract for sale: Bombay HC
Income Tax

Income Tax
