Held that the proprietorship concern may run on whatever name it has and the same has no legal entity, however, the Proprietor of such concern is the person who is liable for legal action.
Bombay High Court sets aside Form 3, directs verification of payments for Evershine Resource Management Pvt. Ltd. under SVLDRS scheme. Read the full judgment summary.
Bombay High Court held that initiation of re-assessment proceedings u/s. 148 of the Income Tax Act without verifying the information derived from the mechanism of faceless collection of information is unsustainable and liable to be quashed.
Bombay High Court held that it is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the each and every query raised.
Bombay HC waives sales tax arrears below 2 lakhs per the Maharashtra Settlement Act, 2023, clarifying future references exceeding this amount.
Bombay HC dismisses Revenue’s appeal in PCIT Vs Timblo Private Limited, stating additions based on seized diary without corroborative evidence are unsustainable.
Bombay High Court grants leave to file an appeal in Jaikiran Prabhaji Nagari Sahakari’s case against Santosh Chudaman Patil after dismissal due to complainant’s absence.
Bombay High Court invalidates reassessment notice issued by DCIT to Nainraj Enterprises Pvt. Ltd. Learn about the implications and detailed judgment in this landmark case.
Due to flaws in the customs’ valuation process and procedural lapses, HC favoured assessee for bringing into India a gold chain with pendant in which diamonds were embedded in accordance with Baggage Rules 1998.
Bombay High Court held that the liability to pay ESI dues is of the company and in the event of there being an occupier, he is liable to meet the demand. However, the liability of the occupier is not personal.
