Bombay High Court ruled on TDS for Nanavati Hospital. It confirmed doctors are independent professionals, but remanded the AMC matter for re-evaluation.
Provident Housing Ltd. vs Union of India: Bombay HC rules GST on JDA arises at convey-ance, not agreement signing. Court orders ₹7 Cr refund to developer.
Bombay High Court ruled that a manufacturer can claim a refund of compensation cess on raw materials used for goods that are later exported.
The Bombay High Court rules that a person’s right to travel abroad cannot be restricted solely because of a pending tax prosecution, citing it as a fundamental right.
Bombay High Court rules that the omission of CGST Rules 89(4B) and 96(10) without savings clauses leads to the lapse of pending show cause notices and orders.
The Bombay High Court has issued a notice to the Attorney General to hear a petition challenging the definition of ‘spouse’ under the Income Tax Act for same-sex couples.
The Bombay High Court has quashed and remanded Local Body Tax (LBT) assessment orders, citing a lack of proper reasoning by the Thane Municipal Corporation.
The interest was earned from fixed deposits maintained with banks for the purpose of the business and related to the business of assessee. Interest was also earned on refund of taxes due to wrongful deduction of TDS by the customers of assessee.
Bombay High Court rules against the Income Tax Department, stating that a reassessment notice issued after 4 years is invalid without a clear allegation of the assessee’s failure to disclose material facts.
Bombay High Court held that re-assessment notice issued u/s. 148 of the Income Tax Act is bad-in-law as being violative of provisions of section 151(ii) of the Act. Accordingly, order passed u/s. 148A(d) liable to be quashed.
