Bombay High Court disposed of a 1999 writ on ITAT premises, holding that additional Benches functioning since 2001 under interim orders need no further directions.
Bombay High Court upheld CIT(A) and ITAT orders deleting penalty of ₹2.75 lakh, holding that ad-hoc estimation of profit from alleged hawala purchases does not amount to concealment of income.
The present appeal has been preferred by the appellant. Notably, sub-section (2) of section 35-G provides that the party aggrieved by an order passed by the appellate tribunal may file appeal to the High Court within a period of 180 days from the date on which the order appealed against is received by the aggrieved party.
The Bombay High Court set aside an order denying tax exemption to People’s Mobile Hospitals, a charitable trust, for a delay of 84 days in filing Form 10B. The court ruled that the delay was procedural and not a willful default, emphasizing a “justice-oriented” approach in such cases.
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.
