Sponsored
    Follow Us:

Bombay High Court

Reopening of assessment without tangible material is unsustainable

July 7, 2023 1200 Views 0 comment Print

Bombay High Court held that reopening of assessment under section 147 of the Income Tact Act unsustainable as there is no reason to believe that income has escaped assessment nor there is any tangible material.

Certificates issued by Singapore Tax Authorities is sufficient evidence for accepting legal position

July 7, 2023 654 Views 0 comment Print

Bombay High Court held that certificates issued by the Singapore Tax Authorities certifying that capital gain income would be brought to tax in Singapore is sufficient evidence for accepting the legal position.

Bombay HC Allows Advocate Presence in GST Proceedings at Visible Distance

July 6, 2023 3678 Views 0 comment Print

In a recent judgment, the Hon’ble Bombay High Court granted the prayer of an assessee in GST proceedings to have their advocate present at a visible but not audible distance during interrogation. Learn more about the court’s decision and its implications.

Bombay High Court allows Refund of IGST with Interest | Sunlight Cable Industries Case

July 5, 2023 2091 Views 0 comment Print

Read about the Bombay High Court’s ruling in the case of Sunlight Cable Industries vs. The Commissioner of Customs NS II And 2 Ors., directing the refund of IGST along with interest at 7%. Analysis of the court’s decision and its implications.

Provisional attachment u/s 83 of CGST ceases to exist after one year

July 5, 2023 1227 Views 0 comment Print

Bombay High Court held that provisional attachment under section 83 of the Central Goods and Services Tax Act, 2017 ceases to exist after a period of one year.

GST: Advocate’s Presence allowed during Interrogation Under Section 70

July 5, 2023 4044 Views 0 comment Print

Read about the Bombay High Court’s recent judgment in Kamlesh Kumar Mishra vs State of Maharashtra, allowing an advocate’s presence during interrogation under Section 70 of the Maharashtra Goods and Service Tax Act, 2017.

AO Can Refer case To TPO Only After Selecting Case For Scrutiny Assessment: Bombay HC

July 4, 2023 1536 Views 0 comment Print

Understand the Bombay High Court’s ruling on PCIT vs Kimberly Clark Lever Private Limited case regarding the reference to TPO and the scrutiny assessment as per the Income Tax Act 1961.

BOCW Cess Act did not cover supply contracts: Bombay High Court

July 4, 2023 2583 Views 0 comment Print

In a crucial verdict, the Bombay High Court allows BOCW cess refund to GE T and D India, emphasizing that supply contracts are outside the BOCW Cess Act’s purview.

Bombay High Court Quashes Arbitrary Cancellation of GST Registration

July 4, 2023 1557 Views 0 comment Print

Read judgment of Bombay High Court in case of Mayel Steels Pvt Ltd vs Union of India. Court held that respondent acted arbitrarily in canceling GST registration and directed that proper notice should be served to dealers.

Duty/ penalty liability of the company cannot be recovered from its director

July 4, 2023 1614 Views 0 comment Print

Bombay High Court held that in absence of any specific provisions in the statute, duty or penalty liability of the company cannot be recovered from its Director, who is not personally liable towards liability of the Company.

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031