Case Law Details
Case Name : New India Assurance Company Limited Vs ACIT (Bombay High Court)
Appeal Number : Writ Petition No. 1945 of 2023
Date of Judgement/Order : 15/01/2024
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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New India Assurance Company Limited Vs ACIT (Bombay High Court)
Introduction: The Bombay High Court recently delivered a significant judgment in the case of New India Assurance Company Limited Vs ACIT, reshaping the landscape of tax law. The court, in its meticulous analysis, quashed notices for the Assessment Year (AY) 2013-14 issued post 31st March 2021 and declared the Taxation Laws (Amendment) Act, 2021 (TOLA) as not applicable. This landmark ruling underscores the importance of understanding the legal
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