In re Court On Its Own Motion (Bombay High Court) FULL TEXT OF THE JUDGMENT/ORDER of BOMBAY HIGH COURT The second wave of the pandemic, arising out of COVID-19 virus, has been wreaking havoc just as the first wave did in the year that went by. To combat the rising second wave, the Government of Maharashtra […]
After making the reports available to the patients on Whatsapp as also hard copy of it, the reports of the patients, who test positive shall be uploaded on the ICMR portal within 24 hours and the reports of the patients who test negative should be uploaded on the ICMR portal within 7 days and if these directions are not complied with by the laboratories, the authorities will be free to take appropriate action against the concerned laboratories, as deemed fit by the concerned authority.
Macrotech Developers Limited Vs PCIT (Bombay High Court) In so far the prosecution against the petitioner is concerned, the same has been initiated under section 276-C(2) of the Act because of the delayed payment of the balance amount of the self-assessment tax. Such delayed payment cannot be construed to be a tax arrear within the […]
Sadruddin Tejani Vs ITO (Bombay High Court) The basic facts set out above are not in dispute. Without getting into the merits of the demands by the Revenue or the Application for Revision under Section 264 of the Income Tax Act by the Petitioner, it would be relevant to note that, it is not in […]
Supermax Personal Care Pvt. Ltd. Vs Union of India (Bombay High Court) In the order in original dated 20.11.2019 the adjudicating authority had recorded a clear finding that the only presumption for the demand was that because the maximum retail price of the goods manufactured at Una, Himachal Pradesh and those manufactured elsewhere by the […]
Aafreen Fatima Fazal Abbas Sayed Vs ACIT (Bombay High Court) 15. This is a case where, in the Petitioner’s return for the Assessment Year A.Y 2018 – 19, the figure of long term capital gains of Rs. 3,07,60,800/- on surrender of tenancy rights in respect of earlier A.Y 2017-18 had inadvertently been copied by petitioner’s […]
Essel Propack Limited Vs Union of India and others (Bombay High Court) When the appeal of the petitioner was heard by the CESTAT, learned counsel for the petitioner furnished sample invoice copies to justify labour charges incurred. It was at that stage that the authorized representative of the department raised objection that such invoices could […]
Tata Communications Ltd. Vs Union of India (Bombay High Court) FULL TEXT OF THE JUDGMENT/ORDER of BOMBAY HIGH COURT Bombay high court on unlawful illegal refund adjustment u/s 245 by tax authorities held that Interim relief granted by Bombay HC vide order dated 26th March, 2020 also applies to Income Tax Refund and refund cannot be […]
Bytedance (India) Technology Pvt. Ltd. Vs Union of India (Bombay High Court) FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The petitioner is before the court aggrieved by two communications both dated 18th March, 2021 issued by the Principal Director General of Goods and Service Tax Intelligence, Mumbai (“DGGI”) provisionally attaching petitioner’s bank […]
Under section 83 of the MGST Act, it is the Commissioner which has the competence to carry out provisional attachment of property including bank account subject to fulfillment of the preconditions of section 83.
