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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

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Bombay High Court Dismisses Second Appeal in Partition Suit — Concurrent Findings of Fact Not Interfered With. Court holds that no substantial question of law arises when findings are based on appreciation of evidence and not perverse.

The case involves a second appeal filed by the original defendants (appellants) against the judgment and decree of the first appellate court which con...

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High Court of Bombay hears writ petition challenging constitutional validity of Section 48(5) of MVAT Act, 2002 on input tax credit set-off — Petitioner seeks reading down of 'actually paid' to 'ought to have been paid'

The writ petition under Article 226 of the Constitution of India was filed by a partnership firm registered as a dealer under the Maharashtra Value Ad...

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WRIT PETITION NO. 2320 OF 2018

The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...

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Bombay High Court Considers Application for Appointment of Receiver in Partition Suit. Notice of Motion Seeks Interim Relief for Joint Family Properties Allegedly Misappropriated by Co-Owners.

The plaintiff filed a suit for declaration that he is entitled to a 1/10th share in the assets and properties of the joint family and for partition by...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case, Allows Additional Deduction Claim Without Revised Return. Assessee's claim for deduction under Section 43B of Income Tax Act, 1961, though not made in original return, is admissible before appellate authorities.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which upheld the assessee's...

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Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...