High Court of Bombay Adjudicates Income Tax Appeal Filed by Revenue. Appeal Concerns Assessment Year 2007-08 and Arises from Income Tax Appellate Tribunal Order.
1 Apr 2025...
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Found 481 result(s)
High Court
Bombay High Court Allows Condonation of Delay in Filing Form 10B for Charitable Trust Under Section 119(2)(b) of Income Tax Act, 1961 — CBDT Circular Relaxing Time Limit Applied Retrospectively. The court held that CBDT Circular No. 9/2014, which empowers the Commissioner to condone delay in filing Form 10B, applies retrospectively to pending assessments, and directed the respondent to consider the petitioner's application on merits.
15 Apr 2024The petitioner, Al Jamia Mohammediyah Education Society, is a charitable trust registered under the Bombay Public Trusts Act, 1950. For Assessment Yea...
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High Court
High Court Dismisses Assessee's Appeal in Income Tax Case — Commission Payment Disallowance Upheld. The court held that the Tribunal's finding that commission agents had not rendered services was based on valid material and sustainable under Section 37(1) of the Income Tax Act, 1961.
31 Aug 2023The appellant, The Indian Hume Pipe Co. Ltd., is a listed company engaged in manufacturing and sale of RCC pipes, steel pipes, etc. For the assessment...
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High Court
Bombay High Court Quashes Provisional Attachment Order in PMLA Case for Lack of Scheduled Offence. Attachment of properties under Section 5(1) of Prevention of Money Laundering Act, 2002 set aside as predicate offence was not a scheduled offence under PMLA.
23 Aug 2021The petitioners, Sunlight Housing Development Pvt. Ltd., Mukesh Doshi, Kaushal Doshi, and Mack Star Marketing Pvt. Ltd., filed writ petitions challeng...
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High Court
Bombay High Court Allows Revenue's Appeal in Service Tax Case on Leasing of Wagons to Railways. Leasing of Wagons to Railways Constitutes 'Supply of Tangible Goods Services' Under Section 65(105)(zzzzj) of Finance Act, 1994.
18 Apr 2019The Commissioner of CGST, ST & Central Excise filed an appeal under Section 35G of the Central Excise Act, 1944, challenging the order dated 05/04/201...
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High Court
Bombay High Court Dismisses Revenue's Appeal in Deemed Dividend Case Under Section 2(22)(e) of Income Tax Act. ITAT Correctly Held That Loans to Assessee Were Not Covered as Deemed Dividend Since Lender Companies Had No Accumulated Profits.
8 Feb 2019The appeal was filed by the Principal Commissioner of Income Tax (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT) dated 20th Fe...
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High Court
Bombay High Court Allows Retired Employee's Petition for Pension and Dues, Quashes Post-Retirement Departmental Enquiry Initiated Without Sanction. Departmental enquiry initiated after retirement without prior sanction under Rule 9 of Maharashtra Civil Services (Pension) Rules, 1982 is illegal and cannot be sustained.
31 Mar 2015The petitioner, Gopal Digambarrao Baride, a retired Clerk of the Municipal Council, Beed, filed a writ petition under Article 226 of the Constitution ...
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High Court
Bombay High Court Allows Condonation of Delay in Filing Income Tax Return for Refund Claim. CBDT's Rejection of Condonation Application Set Aside as Reasons for Delay Were Genuine and Not Habitual.
3 Dec 2014The petitioner, Artist Tree Pvt. Ltd., engaged in dealing in artifacts and finances, filed a return of income for Assessment Year 1997-1998 on 14 Sept...
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High Court
High Court of Karnataka Allows Writ Appeal in VAT Assessment Case — Interim Relief Restored Pending Disposal of Writ Petition. Appellant's challenge to assessment order under Karnataka Value Added Tax Act, 2003 upheld on ground of violation of principles of natural justice.
18 Jun 2014The appellant, M/s. Ghodawat Industries (India) Pvt. Ltd., filed a writ petition before the learned Single Judge challenging an assessment order under...
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High Court
Bombay High Court Quashes Reopening of Assessment Under Section 147 for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The Court held that the Assessing Officer cannot reopen an assessment on the same facts and material already considered during the original assessment under Section 143(3) of the Income Tax Act, 1961, as it amounts to a mere change of opinion.
10 Jun 2010The Petitioner, Indian Oil Corporation Ltd., filed a writ petition challenging the reopening of its assessment for Assessment Year 2002-03 under Secti...
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