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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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Bombay High Court Allows Retired Income Tax Commissioner's Petition for Full Pension and Retiral Benefits. Rule of 50% Deduction for Less Than 10 Years Qualifying Service Under Rule 49(2)(b) of CCS (Pension) Rules, 1972 Not Applicable to Petitioner Who Served Over 30 Years.

The petitioner, B.B. Rajendra Prasad, a retired Commissioner of Income Tax, filed a writ petition challenging the judgment of the Central Administrati...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Bombay High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act — Reassessment Based on Mere Change of Opinion Invalid as Full Disclosure Was Made During Original Assessment.

The petitioner, Plus Paper Food Pac Ltd., filed a writ petition challenging a notice dated 18.11.2013 issued under Section 148 of the Income Tax Act, ...

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Bombay High Court Dismisses Petition Challenging Government's Direction to Levy Minimum Water Tax. State Government Has Power Under Section 112 of Maharashtra Municipal Councils Act, 1965 to Prescribe Minimum Rate and Take Coercive Measures for Non-Compliance.

The petitioner, a rate payer, challenged a letter dated 14th January 1998 issued by the Urban Development Department of the Government of Maharashtra ...