Summary of the Bombay High Court judgment where a charitable trust’s oversight in e-verifying its Form 10B was considered a human error and the delay was condoned, securing its Section 11 income tax exemption for A.Y. 2017-18.
Bombay High Court condones 81-day delay by Institute of Actuaries of India in filing Form 10BB, holding denial of exemption unjust for minor procedural lapse.
PCIT Vs Subhash And B T Patil And Sons And N V Kharote Construction Pvt Ltd Jv (Bombay High Court) Bombay High Court admitted an appeal concerning substantial questions of law regarding taxation of joint ventures and applicability of TDS provisions under Section 194C of the Income Tax Act, 1961. The appeal challenges the ITAT’s […]
The Bombay High Court set aside the Deputy Commissioner’s order retrospectively canceling Dipak Metal Industries’ GST registration, ruling a gross violation of natural justice for serving notice to an outdated address.
The Bombay High Court ordered the restoration of a firm’s cancelled GST registration after it paid all outstanding dues, interest, and late fees, accepting the delay was bona fide. The court imposed an additional ₹50,000 cost payable to a hospital under Corporate Social Responsibility (CSR).
Bombay High Court sets aside a CESTAT order due to a two-year delay between the decision date and pronouncement date. The ruling relies on principles of natural justice and the Supreme Court precedent in Whirlpool Corporation to allow the writ petition.
Bombay High Court held that invocation of provisions of Rule 86-A of the Central Goods and Services Tax Rules, 2017 and blocking of Input Tax Credit not justified since Input Tax Credit available in Electronic Credit Ledger was ‘NIL’. Accordingly, petition is allowed.
Bombay High Court admits Revenue’s appeal against ITAT. Issues concern if contracts reallocated to JV members require TDS (S. 194C) and where profit should be taxed.
Bombay High Court confirms that an assessment order isn’t ‘erroneous’ if AO applied his mind. Court dismissed PCIT’s appeal against Gehna Jewellers.
Bombay High Court admits PCIT appeal against ITAT deletion of disallowance under Section 40A(3) for excess cash payments, questioning reliance on a specific precedent.
