Tax Judgment of High Courts Annual Digest 2023 [Part - 19]
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxscan.in...
Pendency of GST Appeals: Bombay HC directs CBIC to stick to 3 months Limitation post-constitution of GSTAT
The Bombay High Court has recently reiterated to CBIC to follow the three month limitation period as mentioned in the Circular No. 132/2/2020, dated 18th March 2020, to file appeals against orders of...
Disputed Income Tax Calculation based on FAQ from CBDT Circular invalid if Specific Provision exists in Act: Bombay HC remands matter [Read Order]
A Division Bench of the Bombay High Court has recently remanded an income tax matter to the Principal Commissioner, while the impugned order was quashed and set aside as the calculations were based...
![Disputed Income Tax Calculation based on FAQ from CBDT Circular invalid if Specific Provision exists in Act: Bombay HC remands matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/DIncome-Tax-Calculation-FAQ-CBDT-Circular-Bombay-HC-TAXSCAN.jpg "Disputed Income Tax Calculation based on FAQ from CBDT Circular invalid if Specific Provision exists in Act: Bombay HC remands matter [Read Order]")
Remand back of matter to AO to calculate Disputed Tax and not Fresh Adjudication: Bombay HC quashes action of PCIT [Read Order]
In a recent ruling the Bombay High Court quashed the action of the Principal Commissioner of Income Tax ( PCIT ) as the remand back of the matter to the Assessing Officer (AO) was to calculate...
![Remand back of matter to AO to calculate Disputed Tax and not Fresh Adjudication: Bombay HC quashes action of PCIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/AO-disputed-tax-fresh-adjudication-Bombay-High-Court-PCIT-Taxscan.jpg "Remand back of matter to AO to calculate Disputed Tax and not Fresh Adjudication: Bombay HC quashes action of PCIT [Read Order]")
“Action on the Part of a Constituent of State has to be with responsibility and not Caprice”: Bombay HC Quashes Service Tax Demand on Ground of 7 Years Delay [Read Order]
Bombay High Court bench of Justice Abhay Ahuja and Justice Nitin Jamdar quashed and set aside the service tax show cause demand notice on the grounds of 7 years delay. The National Company Law...
![“Action on the Part of a Constituent of State has to be with responsibility and not Caprice”: Bombay HC Quashes Service Tax Demand on Ground of 7 Years Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Action-Constituent-of-State-responsibility-Bombay-HC-Service-Tax-Demand-TAXSCAN.jpg "“Action on the Part of a Constituent of State has to be with responsibility and not Caprice”: Bombay HC Quashes Service Tax Demand on Ground of 7 Years Delay [Read Order]")
![Non execution of document: Bombay HC quashes order rejecting refund of stamp duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Stamp-Duty-Value-Agreement-Registration-ITAT-Taxscan.jpg "Non execution of document: Bombay HC quashes order rejecting refund of stamp duty [Read Order]")
Deduction on Profit under Section 10B will not be a bar to set off Loss against Normal Business Income: Bombay HC [Read Order]
In a significant case of Sandvik Asia Pvt.ltd, the Bombay High Court has held that deduction in respect of profit under section 10 B of the Income Tax Act,1961 will not be a bar to set off lost...
![Deduction on Profit under Section 10B will not be a bar to set off Loss against Normal Business Income: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Deduction-profit-under-Section-10B-business-Income-High-Court-taxscan.jpeg "Deduction on Profit under Section 10B will not be a bar to set off Loss against Normal Business Income: Bombay HC [Read Order]")