Bombay High Court

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Remuneration From Partnership Firm Can Not Be Included in Gross Receipts For The Purpose Of Tax Audit: Bombay High Court

Case: Perizad Zorabian Irani v. PCIT Court: Bombay High Court Judgement Summary: The petitioner is an actress shown her professional income and also remuneration from two partnership firms in her return of income. The professional income being less than prescribed limit petitioner has not obtained the tax Audit report. The Assessing Officer held that though …

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Bombay High Court Quashes Assessment Order Due To Not Granting Opportunity To Assessee [Read Judgement]

Bombay High Court Quashes Assessment Order Due To Not Granting Opportunity To Assessee [Read Judgement]

In the case of Pankaj s/o Roshan Dhawan vs National E-Assessment Centre and Others, the Bombay High Court has held that: It is true that an alternate remedy by way of statutory appeal is available to the petitioner. However in view of the fact that it is apparent that the assessment order has been issued …

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Breaking: Reopening Of Income Tax Assessment is Not Allowed On Ground Of Future Contingencies: Bombay High Court

Breaking: Reopening Of Income Tax Assessment is Not Allowed On Ground Of Future Contingencies: Bombay High Court

In the case of Pawan Morarka Vs ACIT, the Bombay High Court has held that: On the submissions of Mr. Pardiwalla that respondent had issued impugned notice under Section 148 relying on the Delhi High Court order and judgment despite agitating the conclusion of the Delhi High Court before the Apex Court, Mr. Suresh Kumar …

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Train Your Officers That How To Apply Their Mind While Recording Reasons: Bombay High Court To CBDT

In the writ petition no. 3581 of 2021, the Bombay High Court has held on December 20, 2021 that: 4.) In the affidavit in reply, the same Mr. Suryavanshi states “as Annexure – 2 is the copy of the approval u/s 151 of the Act ”. There is no annexure – 1 mentioned anywhere. Moreover, …

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Non-Transmission of Data Relating to Export From GSTN to ICEGATE Is Not A Valid Ground to Withhold Refund: Bombay High Court

Non-Transmission of Data Relating to Export From GSTN to ICEGATE Is Not A Valid Ground to Withhold Refund: Bombay High Court

SRC Chemicals Private Limited & Anr. v. Central Board of Indirect Taxes and Customs & Ors. The Petitioner made certain exports on 28th June 2017, on which date the CGST Act and the IGST were not in force. However, due to reasons beyond the control of the Petitioner, the Shipping Bill did not get printed …

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JUDGEMENT

Bombay High Court’s Judgement on Section 9(1)(vi) of the Income Tax Act: CIT vs Reliance Infocomm Ltd

COURT: Bombay High Court CORAM: Akil Kureshi J, M. S. Sanklecha J SECTION(S): 9(1)(vi) GENRE: International Tax CATCH WORDS: India-Netherlands DTAA, Retrospective amendment, royalty COUNSEL: J.D. Mistri DATE: February 5, 2019 (Date of pronouncement) DATE: June 8, 2019 (Date of publication) CITATION: Section 9(1)(vi) ‘Royalty’: The insertions of Explanations 5 & 6 to s. 9(1)(vi) …

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JUDGEMENT

Bombay High Court’s Judgement on Depreciation on Intangible Assets: PCIT vs Piramal Glass Limited

COURT: Bombay High Court CORAM: Akil Kureshi J, S. J. Kathawallla J SECTION(S): 32(1)(ii) GENRE: Domestic Tax CATCH WORDS: Depreciation, intangible asset COUNSEL: Atul Jasani, Mehul Agarwal DATE: June 11, 2019 (Date of pronouncement) DATE: June 20, 2019 (Date of publication) CITATION: [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] Section 32(1)(ii)- Depreciation on Intangible asset: Rights acquired …

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JUDGEMENT

Bombay High Court’s Judgement on Section 40A(9) of the Income Tax Act: PCIT vs State Bank Of India

COURT: Bombay High Court CORAM: Akil Kureshi J, S. J. Kathawallla J SECTION(S): 40A(9) GENRE: Domestic Tax CATCH WORDS: business expenditure, disallowance COUNSEL: Atul Jasani, Nitesh Joshi, P.J. Pardiwalla DATE: June 18, 2019 (Date of pronouncement) DATE: June 24, 2019 (Date of publication) CITATION: [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] Section 40A(9): The provision is not …

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JUDGEMENT

Bombay High Court’s Judgement on Section 68 of the Income Tax Act: Ivan Singh vs ACIT

COURT: Bombay High Court (Goa Bench) CORAM: M. S. Jawalkar J, M. S. Sonak J SECTION(S): 68 GENRE: Domestic Tax CATCH WORDS: Section 68 cash credit COUNSEL: Dr. P. Daniel DATE: February 14, 2020 (Date of pronouncement) DATE: February 24, 2020 (Date of publication) AY: 2008-09 CITATION: [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] Section 68- Bogus …

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JUDGEMENT

Bombay High Court’s Judgement on Bogus Cash Credits: PCIT vs Alag Securities Pvt. Ltd

COURT: Bombay High Court CORAM: Milind D. Jadhav J, Ujjal Bhuyan J SECTION(S): 68 GENRE: Domestic Tax CATCH WORDS: Bogus Accomodation Entries COUNSEL: Suresh Kumar DATE: June 12, 2020 (Date of pronouncement) DATE: June 13, 2020 (Date of publication) AY: 2003-04 CITATTION: Section 68- Bogus Cash Credits: In the case of an assessee engaged in providing …

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JUDGEMENT

Bombay High Court’s Judgement on Section 28(iv) of the Income Tax Act: Essar Shipping Limited vs CIT

COURT: Bombay High Court CORAM: Milind D. Jadhav J, Ujjal Bhuyan J SECTION(S): 28(iv) GENRE: Domestic Tax CATCH WORDS: subsidy, waiver of loan COUNSEL: P. C. Chhotaray, P. C. Tripathi, Subhash S. Shetty DATE: March 5, 2020 (Date of pronouncement) DATE: June 26, 2020 (Date of publication) AY: 1984-85 CITATION: [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] …

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JUDGEMENT

Bombay High Court’s Judgement on Section 69C of the Income Tax Act: PCIT vs Vaman International Pvt Ltd

COURT: Bombay High Court CORAM: Milind D. Jadhav J, Ujjal Bhuyan J SECTION(S): 69C GENRE: Domestic Tax COUNSEL: Akhileshwar Sharma DATE: January 29, 2020 (Date of pronouncement) DATE: July 3, 2020 (Date of publication) AY: 2010-11 CITATION: [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] Section 69C- Bogus Purchases: (i) The onus is on the revenue to prove …

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JUDGEMENT

Bombay High Court’s Judgement on Reopening for Bogus Capital Gains from Penny Stocks

CASE: Gateway Leasing Pvt. Ltd vs. ACIT COURT: Bombay High Court CORAM: Milind D. Jadhav J, Ujjal Bhuyan J SECTION(S): 10(38), 147, 148, 45 GENRE: Domestic Tax COUNSEL: Jas Sanghvi, Madhur Agrawal, Suresh Kumar DATE: March 11, 2020 (Date of pronouncement) DATE: July 13, 2020 (Date of publication) AY: 2012-13 CITATION: [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ …

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JUDGEMENT

Bombay High Court’s Judgement on Section 68 of the Income Tax Act: CIT vs Sadiq Sheikh

COURT: Bombay High Court (Goa Bench) CORAM: Dama Seshadri Naidu J, M. S. Sonak J SECTION(S): 68 GENRE: Domestic Tax COUNSEL: Nikhil Pai, S. S. Kantak, Susan Linhares DATE: October 14, 2020 (Date of pronouncement) DATE: October 31, 2020 (Date of publication) AY: 2006-07 CITATION: Section 68- Bogus Cash Credits: The Revenue can examine the …

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JUDGEMENT

Bombay High Court’s Judgement on Vivad se Vishwas Scheme: Macrotech Developers Limited vs PCIT

COURT: Bombay High Court CORAM: Milind N. Jadhav J, Ujjal Bhuyan J SECTION(S): Vivad Se Vishwas Scheme GENRE: Domestic Tax COUNSEL: Jas Sanghavi, prakash Shah, V. Sridharan DATE: March 25, 2021 (Date of pronouncement) DATE: March 27, 2021 (Date of publication) AY: 2015-16 [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] CITATION: Vivad se Vishwas Act: The CBDT’s …

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BOMBAY HIGH COURT

Bombay High Court’s Judgement on Section 245 of the Income Tax Act: Tata Communications Ltd vs UOI

Court: Bombay High Court CORAM: Abhay Ahuja J, Sunil P. Deshmukh J SECTION(S): 245 of the Income Tax Act GENRE: Domestic Tax COUNSEL: Atul Jasani, Harsh Kapadia, J.D. Mistri, Suresh Kumar DATE: April 6, 2021 (Date of pronouncement) DATE: April 24, 2021 (Date of publication) A.Y.: 2019-20 [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] Section 245 Adjustment …

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BOMBAY HC

A.T.E. Enterprises Pvt Ltd vs Union of India & Others- Bombay High Court

Bombay HC (Division Bench) today presided over matter pertaining to constitutional validity of Section 13(8)(b) dealing with ‘place of supply’ in case of ‘Intermediary service’; While Justice Ujjal Bhuyan held 13(8)(b) of the IGST Act to be ultra vires besides being unconstitutional, Justice Ahuja likely to pronounce a differing view on June 16, 2021. Bombay …

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BOMBAY HIGH COURT

Bombay High Court Stays Order Passed under Faceless Assessment Scheme. Know the Reasons

In the case of Ritul Jewels Private Limited v/s National Faceless Assessment  Centre & Ors., Hon’ble Bombay High Court stays order passed under Faceless Assessment Scheme due to following reasons: (1.) Order passed without considering adjournment request, (2.) Order passed without granting personal hearing, (3.) Submissions of the assessee not considered. To download the copy …

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SAVE GIRL BOMBAY HIGH COURT

Holding Hands of Minor Girl & Opening Pants Zip Not ‘Sexual Assault’ Under POCSO Act But ‘Sexual Harassment’ Under Section 354A IPC: Bombay High Court

Holding Hands of Minor Girl & Opening Pants Zip Not ‘Sexual Assault’ Under POCSO Act But ‘Sexual Harassment’ Under Section 354A IPC: Bombay High Court The Bombay High Court (Nagpur Bench) has held that the act of holding a minor girl’s hands and opening the zip of pants will not come under the definition of …

Holding Hands of Minor Girl & Opening Pants Zip Not ‘Sexual Assault’ Under POCSO Act But ‘Sexual Harassment’ Under Section 354A IPC: Bombay High Court Read More »

Bombay High Court

Bombay High Court hears Arnab Goswami’s habeas corpus plea

A division bench of Bombay High Court today heard Habeas Corpus plea of senior journalist Arnab Goswami, who was arrested yesterday in a connection with abetment to suicide case by Raigad Police. Journalist’s advocate submitted before the court that the arrest is illegal and argued that opening a case by Police through suo Moto action …

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