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Bombay High Court

No limitation under Industrial Disputes Act, 1947 for making a reference: Bombay HC

July 27, 2024 951 Views 0 comment Print

Bombay High Court held that industrial dispute existed when the reference was made by the appropriate Government under section 2-A of the Industrial Disputes Act, 1947. Further, Industrial Disputes Act, 1947 doesn’t provide any limitation for making a reference.

Materially False Particular in SVLDR Declaration Must Be Found Before Initiating Proceeding

July 25, 2024 885 Views 0 comment Print

Bombay HC quashes inquiry against M. Ramzan & Co. under SVLDRS, 2019. Court rules inquiry invalid without finding false material particulars in declaration.

Sales Tax cannot claim priority over dues of secured creditor whose interest is registered with CERSAI: Bombay HC

July 25, 2024 585 Views 0 comment Print

Bombay High Court held that security creditor who has registered its claim against secure assets with the Central Registry of Securitisation Asset Reconstruction and Security Interest of India (CERSAI) has priority over other debts.

Section 148 Notice Issued by JAO is Non-Est, Should Have Been Issued by FAO: Bombay HC

July 24, 2024 2274 Views 0 comment Print

Bombay High Court quashes reassessment notice in Paras Mahendra Shah vs. Union of India due to non-compliance with Section 151A of the Income Tax Act.

Refund granted as State authorities cannot retain excess amount: Bombay HC

July 24, 2024 432 Views 0 comment Print

Bombay High Court held that liability for year 2010-2011 duly discharged by the petitioner. Hence, adjustment of refund for year 2011-2012 against liability for 2010-2011 unjustified. State authorities cannot retain the excess amount which is not in accordance with law

JAO has no Authority for Sections 148A(b) & 148A(d) Notices Outside Faceless Assessment

July 22, 2024 1941 Views 0 comment Print

Bombay High Court rules on jurisdiction of JAO to issue reassessment notices under faceless assessment, impacting Income Tax Act Section 148A(b).

HC Orders Rs. 10 Lakh Compensation for Harassment of Chinese Woman by Custom Department

July 21, 2024 1056 Views 0 comment Print

Read the full text of the Bombay High Court judgment ordering Rs. 10 lakh compensation for harassment of a Chinese woman by Customs officials.

Section 151A Notice issued by JAOs instead of FAOs are invalid: Bombay HC

July 20, 2024 2844 Views 0 comment Print

Bombay High Court quashes notices issued under Section 148 due to non-compliance with Section 151A, following the Hexaware Technologies Ltd. ruling.

TDS not deductible on Payments which become Taxable Due to Retrospective Amendment

July 18, 2024 1380 Views 0 comment Print

Read the detailed judgment of Bombay High Court in ACIT Vs Sociedade de Fomento Industrial Pvt Ltd regarding TDS deduction on retrospective taxable payments. Full analysis of IT Act implications.

CBDT Circulars on Monetary Limits Apply to Pending Appeals: Bombay HC

July 17, 2024 924 Views 0 comment Print

Bombay High Court decision in CIT Vs Madhukar K. Inamdar H.U.F., addressing applicability of CBDT Circular dated 15-05-2008 on tax effect limits for appeals.

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