Bombay High Court
Bombay High Court, Bombay HC, Mumbai High Court, High Court of Bombay
![Receipt through Settlement of Shares is not ‘Business Income’ when it is done by settler of Trust by way of ESOP and not direct purchase from Market: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Sale-Consideration-Business-Income-Taxscan.jpg "Receipt through Settlement of Shares is not ‘Business Income’ when it is done by settler of Trust by way of ESOP and not direct purchase from Market: Bombay HC [Read Judgment]")
Receipt through Settlement of Shares is not ‘Business Income’ when it is done by settler of Trust by way of ESOP and not direct purchase from Market: Bombay HC [Read Judgment]
The Bombay High Court has held that when the settlement of shares was done by the settler of Trust by way of employee stock option plan and not a...
![Bombay High Court asks DCIT to pay Cost of Rs. 1.5 Lakhs for Illegal Denial of Refund [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/Service-Tax-Bombay-High-Court-Taxscan.jpg "Bombay High Court asks DCIT to pay Cost of Rs. 1.5 Lakhs for Illegal Denial of Refund [Read Judgment]")
![Bombay HC asks Govt to form a High-Level Committee to grant Entertainment Tax Benefits under GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Water-theme-Park-Entertainment-Tax-GST-Taxscan.jpg "Bombay HC asks Govt to form a High-Level Committee to grant Entertainment Tax Benefits under GST [Read Order]")
Refund can’t be denied since Assessment was not Challenged: Bombay HC allows Plea by Micromax [Read Judgment]
While granting relief to the Micromax Informatics Limited, a division bench of the Bombay High Court held that refund cannot be denied merely because the assessment orders were not challenged by the...
![Refund can’t be denied since Assessment was not Challenged: Bombay HC allows Plea by Micromax [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/12/micro-1.jpg "Refund can’t be denied since Assessment was not Challenged: Bombay HC allows Plea by Micromax [Read Judgment]")
Contention not raised before Lower Authorities, cannot constitute ‘Substantial Question of Law’: Bombay High Court [Read Judgment]
The Bombay High Court, in the case of L & T Finance Ltd. v. DCIT, held that a new contention which was not raised before the lower forums does not constitute a ‘substantial question of law’ to...
![Contention not raised before Lower Authorities, cannot constitute ‘Substantial Question of Law’: Bombay High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Bombay-High-Court-Taxscan.jpg "Contention not raised before Lower Authorities, cannot constitute ‘Substantial Question of Law’: Bombay High Court [Read Judgment]")
Maharashtra Tax on Lotteries Act, 2006 is not Ultra Vires: Bombay HC upholds Sales Tax on Sale of Lottery Tickets [Read Judgment]
The division bench of the Bombay High Court has upheld the Constitutional validity of Maharashtra Tax on Lotteries Act, 2006 which levies tax on sale of lottery tickets in the state. The company...
![Maharashtra Tax on Lotteries Act, 2006 is not Ultra Vires: Bombay HC upholds Sales Tax on Sale of Lottery Tickets [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/12/Lottery-Tax-Taxscan.jpg "Maharashtra Tax on Lotteries Act, 2006 is not Ultra Vires: Bombay HC upholds Sales Tax on Sale of Lottery Tickets [Read Judgment]")
Tax Appeals must be filed before Bench allotted to District where Dispute arose: Bombay HC [Read Judgment]
A two-judge bench of the Bombay High Court has held that the tax appeals must be filed before the benches allotted to the districts where the dispute arose. The sole issue before the bench comprising...
![Tax Appeals must be filed before Bench allotted to District where Dispute arose: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/Tax-Appeals-Taxscan.jpg "Tax Appeals must be filed before Bench allotted to District where Dispute arose: Bombay HC [Read Judgment]")
Re-Opening of GST TRAN-1 to Rectify Errors; Bombay HC asks CBIC to resolve Issue within 12 Weeks [Read Judgment]
In a petition seeking amendment of GST Form TRAN-1, a two-judge bench of the Bombay High Court has asked the petitioners to file a representation before the Central Board of Indirect Taxes (CBIC) and...
![Re-Opening of GST TRAN-1 to Rectify Errors; Bombay HC asks CBIC to resolve Issue within 12 Weeks [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Form-GST-TRAN-1-Taxscan.jpg "Re-Opening of GST TRAN-1 to Rectify Errors; Bombay HC asks CBIC to resolve Issue within 12 Weeks [Read Judgment]")
Goods can’t be treated as ‘Smuggled’ in the absence of Books of Accounts, IT or Sales Tax Registartion: Bombay HC [Read Judgment]
A two-judge bench of the Bombay High Court recently held that the goods cannot be treated as ‘smuggled’ on the ground of non-keeping of Books and non-registration with the Income Tax or Sales Tax...
![Goods can’t be treated as ‘Smuggled’ in the absence of Books of Accounts, IT or Sales Tax Registartion: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Confiscate-Goods-Taxscan.jpg "Goods can’t be treated as ‘Smuggled’ in the absence of Books of Accounts, IT or Sales Tax Registartion: Bombay HC [Read Judgment]")