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Bombay High Court Dismisses Excise Department’s Appeals Against CESTAT Order Remanding Cases for Denial of Natural Justice. Court Holds That Non-Furnishing of Vital Documents to Assessee Violates Principles of Natural Justice, Despite Department’s Claim of Assessee’s Delaying Tactics.

The High Court of Bombay at Goa dismissed a batch of seven Excise Appeals filed by the Commissioner of Customs & Central Excise, Goa, against a common...

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High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

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High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Classification Dispute. Rental Income from Property Held as Stock-in-Trade is Business Income, Not Income from House Property Under Section 22 of Income Tax Act, 1961.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which held that the rent a...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

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Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...