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Bombay High Court

Bombay HC Quashes Section 148 Proceeding, Orders De Novo Assessment

November 10, 2024 1653 Views 0 comment Print

Bombay High Court sets aside Section 148 notice in Anil Kumar Mehta vs ITO, citing procedural issues. Case remanded for fresh consideration by assessing officer.

Government should prevent misuse of public funds for issuing advertisements for extraneous purpose

November 8, 2024 903 Views 0 comment Print

Bombay High Court directed the State of Maharashtra [including BMC, CIDCO, MIDC, MHADA, BEST and Municipal Corporation of Nagpur] to ensure that there is no abuse or misuse of public funds for issuing advertisements for extraneous purpose.

Outstanding amount under Maharashtra Settlement could not be adjusted against refund payable under Maharashtra VAT Act

November 8, 2024 921 Views 0 comment Print

Further, in reference application filed under the Settlement Act, the Dy CST passed an order of settlement u/s 13(1) and arrived at the same figure of the settlement amount which were calculated by the assessee in its application.

Stamp Duty Exemption on Affidavits: Bombay HC Directs Implementation

November 8, 2024 4956 Views 1 comment Print

Bombay HC directs Maharashtra Govt. to enforce stamp duty exemption on affidavits and create awareness as per 2004 notification.

Industrial court erred in assuming jurisdiction to entertain complaint of unfair labour practice

November 4, 2024 1374 Views 0 comment Print

Bombay High Court held that there is no employer-employee relationship prior to the year 2018 hence industrial court doesn’t have jurisdiction to entertain complaint of unfair labour practice. Thus, writ allowed.

Non-compete clauses cannot restrain a company from conducting business after contract termination

November 4, 2024 1611 Views 0 comment Print

Indus Power Tech Inc. Vs Echjay Industries Pvt. Ltd. (Bombay High Court) In a significant ruling, the Bombay High Court has determined that a company cannot be restrained from conducting its business following the termination of a contract, emphasizing that non-compete clauses do not provide grounds for injunctive relief after such termination. The case involved […]

Voluntary Excise duty payment on exempted exports refundable: Bombay HC

November 4, 2024 717 Views 0 comment Print

Parle Products Ltd Vs Union of India (Bombay High Court) The Bombay High Court recently ruled in favor of Parle Products Ltd., ordering a refund of excise duty paid voluntarily by the company on its exported products, which were otherwise covered by an exemption notification. The case, which centered on the classification and taxability of […]

Section 154 Rectification Order Renders Penalty Proceedings Inconsequential: Bombay HC

October 31, 2024 1947 Views 0 comment Print

Bombay HC rules in favor of Kusharaj Bhandary, nullifying an assessment and penalty order due to TDS credit error. Outcome highlights rectification rights.

Non-disposal of application for registration u/s 12AA within six months didn’t result in “Deemed Registration”

October 29, 2024 948 Views 0 comment Print

Non-disposal of application for registration u/s 12AA(2) within a period of six months would not result in deemed grant of registration as Parliament had carefully and advisedly not provided for such deeming fiction.

‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”

October 28, 2024 2847 Views 0 comment Print

Assessee was engaged in the business of purchasing and renting properties, as also the entire income of the assessee was based on the income received from leasing its properties.

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