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Bombay High Court Quashes Section 143(2) Notice Issued Beyond Time Limit in Income Tax Reassessment — Notice Issued After Expiry of Statutory Period Under Section 149 of Income Tax Act, 1961 Is Invalid.

The petitioner, AMNS Khopoli Limited (formerly Uttam Galva Steels Limited), challenged a notice dated 31st May 2023 issued by the Assistant Commission...

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Bombay High Court Allows Auction Purchasers' Petition in SARFAESI Act Case Due to Overriding Effect of Section 26E Over MVAT Act. Property Purchased in SARFAESI Auction Held Free from Prior Sales Tax Attachment Under Section 38C of MVAT Act.

The petitioners, Shailesh K. Bothra and Mukesh C. Karwa, were auction purchasers of a property sold by Cholamandalam Investment & Finance Co. Ltd. (pe...

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Bombay High Court Allows Writ Petition Challenging Rejection of Exemption for Warehousing of Tea as Agricultural Produce under GST. Tea stored in 50 kg bags after standard processing is 'agricultural produce' eligible for exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

The petitioner, Nutan Warehousing Company Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in the business of warehousing, ...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Deduction Under Section 10AA of Income Tax Act, 1961 is Invalid.

The petitioner, Oracle Financial Services Software Limited, is a company engaged in providing information technology solutions to banks and financial ...

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Bombay High Court Dismisses Writ Petition Challenging E-Auction Sale Due to Alternate Remedy Under SARFAESI Act. Petitioner, as second highest bidder, alleged collusion and system malfunction but was directed to approach Debts Recovery Tribunal.

The petitioner, Radhika Rajesh Agarwal, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging ...

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Bombay High Court Dismisses Election Petition Challenging BJP Candidate's Victory in Dahisar Assembly Constituency. Allegations of Corrupt Practice Under Section 123(1) of Representation of the People Act, 1951 Fail as Petitioner Fails to Prove Bribery or Undue Influence.

The Petitioner, Vinod Ramchandra Ghosalkar, was the Shiv Sena candidate for the Dahisar Assembly Constituency in the 2014 Maharashtra Legislative Asse...