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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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High Court

Bombay High Court Allows Revenue Appeal in DEPB Taxation Case - Face Value of Duty Entitlement Passbook Chargeable Under Section 28(iiib) at Accrual, Excess Over Face Value Under Section 28(iiid) at Sale. The court held that the Tribunal erred in holding that the entire sale proceeds of DEPB are not profits under Section 28(iiid) and that face value should be deducted from sale proceeds.

28 Jun 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arose from a decision of the Special Bench of the Income Tax Appellate Tribun...

High Court

High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

28 Feb 2020

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case Due to Assessee's Failure to Prove Revenue Expenditure. The court held that the assessee did not discharge its burden to show that the expenditure was revenue in nature under Section 37(1) of the Income Tax Act, 1961.

9 Aug 2023

The case pertains to an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which had upheld the CI...

High Court

Bombay High Court Dismisses Revenue Appeal in Raymond Ltd. Tax Case — Multiple Disallowances Deleted by ITAT Upheld. Pre-operative expenses, technical know-how payments, debenture issue costs, and lease rent deductions allowed as revenue expenditure under Income Tax Act, 1961.

21 Mar 2012

The Commissioner of Income Tax-2, Mumbai (Revenue) appealed against the decision of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for A...

High Court

Bombay High Court Allows Mutation and Quashes Demand for Unearned Income in B1 Category Land Transfer Cases. State cannot insist on NOC or demand unearned income without statutory authority under the Maharashtra Land Revenue Code, 1966.

15 Apr 2019

The judgment concerns two writ petitions challenging the State Government's actions regarding B1 category land. In Writ Petition No.2378 of 2018, the ...

High Court

High Court of Bombay Upholds and Modifies Maharashtra Administrative Tribunal Order in Promotion Dispute, Balancing Seniority and Incumbency. Court Directs Appointment of Four Senior Revenue Officials on Existing Vacancies Within Two Weeks, Confirms Promotions of Petitioners, and Fixes Deemed Date of Appointment as per Tribunal Order.

28 Jul 2026

The dispute arose from promotions to the posts of Assistant Revenue Officer (Avval Karkun)/Circle Officers in the Revenue Department of Maharashtra. F...

High Court

Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

4 Sep 2023

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

High Court

Bombay High Court Dismisses Revenue's Appeal in Central Excise Refund Case. Principles of Unjust Enrichment Under Section 11B of Central Excise Act, 1944 Not Applicable to Refund Arising on Finalisation of Provisional Assessment.

20 Dec 2005

The Commissioner of Central Excise, Mumbai II appealed against the order of the appellate authorities below which allowed the refund claim of M/s. Sta...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Advance Receipts and Expenditure Recognition for Holiday Scheme. Tribunal's order upheld as no substantial question of law arises from the Commissioner's revision under Section 263 of the Income Tax Act, 1961.

9 May 2014

The case involves two appeals by the Revenue (Commissioner of Income Tax-7) against the order of the Income Tax Appellate Tribunal dated 16th March 20...

High Court

Bombay High Court Dismisses Petition Challenging Remand Order in Right of Way Dispute Under Maharashtra Land Revenue Code, 1966. Court upholds Additional Collector's order remitting matter for fresh enquiry as Tahsildar's order was passed without proper notice and opportunity of hearing.

17 Nov 2014

The petitioners, Nago Hari Zangte and others, filed a writ petition challenging the orders of the Additional Collector and Additional Commissioner whi...

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