Bombay High Court reversed Reliance Securities Ltd.’s appeal dismissal, ruling a 4-day delay was due to late order communication. Case restored for merits.
Bombay High Court rules penalty under Section 271(1)(c) not applicable for a disclosed and bona fide deduction claim, even if disallowed. Mere incorrect legal claim isn’t concealment.
Bombay High Court directs GST department to allow a real estate developer to rectify a typographical error in DRC-03 forms, preventing double payment.
Bombay High Court rules Section 14A disallowance for expenses related to exempt income not applicable if no exempt income is earned.
Explore Bombay High Court’s landmark ruling on customs jurisdiction versus international treaty obligations under ASEAN-India FTA, clarifying enforcement of domestic law over unincorporated treaty provisions
Bombay High Court stays GST levy on assignment of MIDC leasehold rights, citing pending legal challenges and Gujarat HC ruling on classification.
Bombay High Court rules IDP Education India is not an intermediary for IGST refund, citing previous CESTAT order and CBIC circular, allowing refund claim.
Bombay High Court rejects writ petition challenging GST demand, citing availability of statutory appeal. Court emphasizes utilizing prescribed remedies in fiscal matters.
Bombay High Court rules that services by an Indian subsidiary to its foreign holding company qualify as “export of service” under the IGST Act, enabling Input Tax Credit refunds. The judgment clarifies “distinct person” and “agency” definitions.
Bombay High Court dismissed income tax appeals by the CIT against Agastmuni Construction, citing CBDT Circular No. 17/2019’s monetary limits.
