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Bombay High Court Quashes Clarification in Direct Tax Vivad se Vishwas Act, 2020 — Circular No.21/2020 Held Ultra Vires. The clarification requiring withdrawal of appeal as a condition for filing declaration under the Act was struck down as arbitrary and violative of Article 14.

The petitioner, Macrotech Developers Limited, a public limited company engaged in real estate, filed a writ petition under Article 226 challenging a c...

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Bombay High Court Dismisses Petition Challenging Rejection of TDS Refund Under Section 264 of Income Tax Act, 1961. Assessee Failed to Establish That Payments to Foreign Collaborator Were Not Royalty Under Section 9(1)(vi) Read with DTAA.

The petitioners, M/s BASF (India) Limited and Mr. P.A. Ramasamy, filed a writ petition challenging the order dated 28th February 2001 passed by the Co...

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Bombay High Court Upholds Deemed Dividend Tax Treatment of Advance to Shareholder Under Section 2(22)(e) Income-tax Act, 1961. Shareholder's Advance Used for Personal Income-tax Under Kar Vivad Samadhan Scheme Not Business Purpose Constitutes Deemed Dividend.

The dispute arose under Section 260A of the Income-tax Act, 1961 against an order of the Income-tax Appellate Tribunal, Pune Bench, dated 31 March 200...