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Bombay High Court Dismisses Revenue Appeal on Technical Know-how Fees and Duty Free Advance Licence Issues. Technical know-how fees paid under non-exclusive licence for limited period held revenue expenditure; Duty Free Advance Licence not real income under Section 28(iv) of Income Tax Act, 1961.

The appeal by the Revenue challenged the order of the Income Tax Appellate Tribunal regarding assessment year 1999-2000. The assessee, M/s Essel Propa...

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Bombay High Court Upholds Scrutiny Committee's Invalidation of Halba Tribe Claim for Brothers in Service. Caste Certificate Cancellation Upheld Due to Lack of Evidence of Community Acceptance and Affinity, with Directions for Discharge and Recovery.

The petitioners, Ramesh and Vilas Majrikar, real brothers, were employed in government service based on caste certificates claiming they belong to the...

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Bombay High Court Allows Writ Petition Quashing Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Assessment Year 2004-05. Mere Change of Opinion Cannot Justify Reopening When All Material Facts Were Disclosed During Original Assessment Under Section 143(3).

The petitioner, Shri Mahila Griha Udyog Lijjat Papad, a society registered under the Societies Registration Act, 1960 and the Bombay Public Trust Act,...