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
ITAT has no power u/s 254 (2) to re-evaluate correctness on merits of earlier decision
Income Tax
Income Tax
Even if there is no assessment u/s 143 (3), reopening u/s 147 is bad if there are no proper “reasons to believe”. AO cannot go beyond the recorded reasons
Excise Duty
Excise Duty
Hindustan Petroleum Corporation Limited Versus The UOI and Commissioner of Central Excise (Bombay High Court)
Income Tax
Income Tax
Recourse to the power under Section 147 cannot be sustained on a mere change of opinion
Income Tax
Income Tax
Reopening U/s. 147 not valid if there is no finding regarding failure to disclose material facts
Income Tax
Income Tax
Settlement Commission is given power U/s. 245H to reduce penalty but same need to be exercised judiciously and not arbitrarily
Income Tax
Income Tax
Shares activity treated as investment in earlier years cannot be treated as business in subsequent years if facts are the same
Income Tax
Income Tax
State Govt. PSUs do not need COD approval
Corporate Law
Corporate Law
Bombay High court fined NGO 40 lakh
Income Tax
Income Tax
If refund is legitimately due to assessee, mere delay should not defeat claim for refund
Income Tax
Income Tax
If Assessee already paid tax then interest can not be recovered further u/s. 234A, 234B or 234C
Income Tax
Income Tax
Allowability of depreciation on the Bombay Stock Exchange Membership Card
Income Tax
Income Tax
Section 14A submission accepted by AO can not be sent back to AO for reconsideration by tribunal
Finance
Finance
