Bombay High Court allows a company to file delayed income tax returns for AYs 2017-18 and 2018-19 due to hardship, conditional on not claiming interest on refunds.
Bombay High Court rules rectification under Section 154 is valid even with pending appeal, if the issue hasn’t been considered and decided by CIT(A).
Bombay High Court remands Dev Marketing’s tax assessment after Income Tax Department admits a bonafide error in denying a requested video conference hearing.
Bombay High Court held that exporters are entitled to both input side and output side rebate under Rule 18 of the Central Excise Rules, 2002 and not just one kind of rebate. Thus, present writ petition allowed.
Bombay High Court permitted audio-video appearance before investigating officer for recording of statement in view of Economic Offences Wing’s (EOW) directions to withhold the renewal of the petitioner’s passport. Accordingly, petition stands allowed.
Thus, a substantial portion of the cause of action has accrued at Kolkata. Applying the principle of forum convenience, it would be appropriate if the petitioner was relegated to availing of the remedies at Kolkata.
Bombay High Court held that as per the terms and conditions of the agreement, the assessee was required to pay 5% of the receipt of the assessee and not on 5% of the gross advertising bills. Accordingly, infrastructure fee deduction restricted to 5% of receipt.
Bombay High Court rules that in cases of bogus purchases by a trader with undisputed sales, addition to income limited to estimated profit margin.
Bombay High Court dismisses Revenue’s appeal in Refrigerated Distributors case, ruling no substantial law question arose on profit estimate for bogus purchases.
High Court sets aside GST refund recovery order against Export Oriented Unit, citing failure to follow mandatory procedure under Sections 73/74 of CGST Act.
