Courts: Bombay High Court
Read the latest Bombay High Court judgments published on TaxGuru. Access case summaries, detailed analysis, key legal principles, important rulings, and the full text of decisions covering Income Tax, GST, Company Law, Customs, FEMA, Insolvency, Labour Laws, and other legal matters. Stay updated with authoritative Bombay High Court case law and judicial developments.
Goods and Services Tax
Goods and Services Tax
Due to non-constitution of Appellate Tribunal, due date of filing of an appeal is to be dealt as per Circular No. 132/2/2020-GST
Goods and Services Tax
Goods and Services Tax
Revenue Department to incorporate measures to reduce litigations arisen due to non-constitution of GST Tribunal
Income Tax
Income Tax
Reopening on reasoning that another director has disclosed income differently is unsustainable
Income Tax
Income Tax
Reopening unsustainable as post assessment there was no change in law and no new material came on record
Income Tax
Income Tax
Reopening of assessment unsustainable in absence of any failure on part of assessee
Income Tax
Income Tax
Mere change of opinion does not provide jurisdiction for re-opening of assessment
Income Tax
Income Tax
Reopening of assessment on the basis of change of opinion is untenable
Income Tax
Income Tax
Reopening of assessment without any new tangible material is unsustainable
Income Tax
Income Tax
Initiation of reassessment in spite of full & true disclosure is untenable
Income Tax
Income Tax
Applying rule 8D without considering correctness of claim of expenditure incurred in relation to exempt income is untenable
Income Tax
Income Tax
Proceedings u/s 179 against director unsustainable as all steps for recovering tax dues from company not complied
Income Tax
Income Tax
Order u/s 179(1) without gross-negligence, misfeasance or breach of duty of assessee is untenable
Income Tax
Income Tax
Fresh assessment order in pursuance of order u/s 254, 263 or 264 should be made within 9 months
Income Tax
Income Tax
