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Section 54(F) Of IT Act| Amendment To Capital Gain Tax Does Not Have Retrospective Effect As It Alters Scope Of Original Provision: Bombay HC

Section 54(F) Of IT Act| Amendment To Capital Gain Tax Does Not Have Retrospective Effect As It...

Jayanti Pahwa26 Sep 2023 4:00 AM GMT

The Bombay High Court has held that the amendment to Section 54 (f) of the Income Tax Act (Act) does not have retrospective effect as it alters the...

Department Ought To Refund Adhoc Amount Withholding Tax Deposited Under Protest, Cannot Retain Same By Construing It As TDS: Bombay HC

Department Ought To Refund Adhoc Amount Withholding Tax Deposited Under Protest, Cannot Retain Same...

Pankaj Bajpai12 Sep 2023 9:30 AM GMT

While allowing petition of Grasim Industries Ltd. (Assessee) by directing the AO to refund the withholding tax deposited under protest, the Bombay...

AO Cannot Initiate Reassessment To Relook At Documents That Were Filed And Considered During Original Assessment: Bombay HC

AO Cannot Initiate Reassessment To Relook At Documents That Were Filed And Considered During...

Pankaj Bajpai11 Sep 2023 8:00 AM GMT

Income Tax Act| Section 153 Limitation Is Binding Despite Section 144C Being A Complete Code’: Rules Bombay HC

Income Tax Act| Section 153 Limitation Is Binding Despite Section 144C Being A 'Complete Code’:...

Pankaj Bajpai5 Aug 2023 7:30 AM GMT

Mere Delay In Filing Return Should Not Defeat Refund Claim Of Taxpayer If Legitimately Due To Him: Bombay HC

Mere Delay In Filing Return Should Not Defeat Refund Claim Of Taxpayer If Legitimately Due To Him:...

Pankaj Bajpai2 Aug 2023 6:00 AM GMT

Compounding Guidelines By CBDT Cannot Curtail Statutory Provision By Prescribing Limitation Period If None Is Provided U/s 279 IT Act: Bombay HC

Compounding Guidelines By CBDT Cannot Curtail Statutory Provision By Prescribing Limitation Period...

Pankaj Bajpai29 July 2023 11:00 AM GMT

Oil Rigs Entry In India Is Relevant For Construing Permanent Establishment Of Foreign Entity Instead Of Actual Drilling: Clarifies Bombay HC

Oil Rig's Entry In India Is Relevant For Construing Permanent Establishment Of Foreign Entity...

Pankaj Bajpai27 July 2023 10:15 AM GMT

While Deducting Tax That Has Already Been Paid, Effect Would Have To Be Given To Any Refund As Well As Interest Issued By IT Dept: Bombay HC

While Deducting Tax That Has Already Been Paid, Effect Would Have To Be Given To Any Refund As Well...

Pankaj Bajpai24 July 2023 6:30 AM GMT

Subsequent AAR Ruling Taking A Contradictory View Cannot Bind Taxpayer Nor Can It Displace Binding Effect Of AAR Ruling In Taxpayer’s Case: Bombay HC

Subsequent AAR Ruling Taking A Contradictory View Cannot Bind Taxpayer Nor Can It Displace Binding...

Pankaj Bajpai22 July 2023 1:00 PM GMT

Assessing Officer Has No Jurisdiction To Re-Open Assessment In Clear Case Of Change Of Opinion: Bombay HC

Assessing Officer Has No Jurisdiction To Re-Open Assessment In Clear Case Of Change Of Opinion:...

Pankaj Bajpai20 July 2023 5:30 AM GMT

Change Of Opinion Of AO Is No Reason To Believe That Income Chargeable To Tax Has Escaped Assessment: Bombay HC Reiterates

Change Of Opinion Of AO Is No Reason To Believe That Income Chargeable To Tax Has Escaped...

Pankaj Bajpai18 July 2023 9:45 AM GMT

IT Act| Consideration Earned By Foreign Company From Indian Branch For Providing Access To SAP System Is Not Royalty: Bombay HC

IT Act| Consideration Earned By Foreign Company From Indian Branch For Providing Access To SAP...

Pankaj Bajpai10 July 2023 8:00 AM GMT