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Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.

The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Supreme Court Allows Union of India's Appeal Against Interim Restraint in Black Money Act Prosecution. High Court Erred in Holding That Notification Under Section 86(1) Made the Act Retrospective; Act Applies Prospectively From Assessment Year 2016-17.

The Supreme Court heard an appeal by the Union of India against an interim order of the Delhi High Court that restrained the authorities from taking a...

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Supreme Court Allows Revenue's Appeal in Income Tax Case on Bonus Shares - Averaging Original Cost Over All Shares. When Bonus Shares Rank Pari Passu, the Correct Method to Compute Profit or Loss is to Spread the Cost of Original Shares Over Both Original and Bonus Shares.

This case involved the method of computing profit or loss on the sale of bonus shares in the hands of a dealer in shares. The respondent, Gold Mohore ...

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Bombay High Court Dismisses Insurer's Appeal, Upholds Inclusion of Salary Allowances in Income for Compensation Calculation Under Motor Vehicles Act. Court Holds That All Allowances Part of Pay Structure Are Includible and Compassionate Appointment Does Not Reduce Dependency Loss.

The appeal arose from a Motor Accident Claims Tribunal award granting compensation of Rs. 50,75,000/- to the widow, minor son, and mother of one Haris...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Bombay High Court Quashes Cess Demand Against Small Scale Unit in MIDC Area for Lack of Jurisdiction. NMMC Cannot Levy Cess on Industrial Premises Outside Its Municipal Limits Under Section 127 of the Bombay Provincial Municipal Corporations Act, 1949.

The petitioners, M/s Sargam Foods Pvt. Ltd. and its director, challenged the order dated 29th November 2007 passed by the Cess Officer of the Navi Mum...

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High Court of Bombay Dismisses Union of India's Challenge to Settlement Commission's Jurisdiction in Customs Duty Evasion Case. Settlement Commission Has Power to Settle Cases Involving Confiscation and Penalty Under Customs Act, 1962, Even Without Quantified Duty.

The Union of India, through the Additional Director General of Revenue Intelligence, Mumbai, filed a writ petition under Article 226 of the Constituti...

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Bombay High Court Allows Challenge to Property Tax Demands on Mobile Towers in Part. Conservancy Tax, Penalty, and Shasti on Illegal Constructions Quashed as Invalid Under Maharashtra Municipal Corporations Act.

The petitioners, Chennai Network Infrastructure Ltd. and another, carry on business of providing infrastructure services including installation and ma...

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Bombay High Court Quashes Charge Sheet Against Income Tax Officer for Lack of Sanction Under Section 197 CrPC. Disciplinary proceedings initiated without prior sanction from the Central Government are invalid as the officer was not removable from service without such sanction.

The petitioner, Shri Nai Pal Singh, an employee of the Income Tax Department working as Commissioner of Income Tax (Departmental Representative), file...