High Court of Bombay
3,981 judgments
Vedanta Limited v. Union of India
The Bombay High Court held that reopening an income tax assessment based on mere change of opinion is invalid and upheld the allowability of interest on borrowed capital used for business under Section 36(1)(iii) of the Income Tax Act.
Knight Riders Sports Pvt. Ltd. v. Assistant Commissioner of Income Tax
The Bombay High Court held that reassessment under Section 148 of the Income Tax Act cannot be initiated on a mere change of opinion when the issue was already considered during original assessment, quashing the impugned notices and orders.
Geopreneur Realty Private Limited v. Union of India
The Bombay High Court held that reopening an income tax assessment under Section 148 based solely on a change of opinion is impermissible and quashed the reopening notice issued to the petitioner.
Mira Bhavin Mehta v. Income Tax Officer Ward 6 (3) (1)
The Bombay High Court held that reassessment under Section 148 of the Income Tax Act cannot be initiated solely on a change of opinion where the issue was already considered during original assessment, and quashed the reopening notices issued on that basis.
Godrej Projects Development Pvt Ltd v. Income Tax Officer & Ors.
The Bombay High Court held that reopening an income tax assessment based on share premium receipt is invalid if it is a mere change of opinion without independent reason to believe and that share premium is a capital receipt not taxable for AY 2009-10.
Bharat Petroleum Corporation Limited v. Paramjitsingh Ghai & Ors.
The Bombay High Court upheld mesne profits payable from lease termination till delivery of possession, affirming valuation and rejecting BPCL’s challenge to quantum and payment period extension.
Krishna Bhagwan Kotak v. The State of Maharashtra
The Bombay High Court discharged private accused in a CBI cheating case due to absence of prima facie material and confirmation by SCI that no wrongful loss was caused as disputed invoices were neither authorized nor paid.
Ashraf Chitalwala v. Deputy Commissioner of Income Tax
The Bombay High Court quashed the reassessment proceedings initiated under Section 148 of the Income Tax Act for AY 2015-16 due to non-communication of reasons recorded and absence of failure to disclose material facts, holding that reopening on mere change of opinion is impermissible.
Sunil v. Star India Pvt. Ltd.
The Bombay High Court held that no copyright subsists in a mere film title and registrations with film producers’ associations do not confer enforceable rights against non-members, dismissing the plaintiff’s injunction application against the use of the title 'LOOTERE' for a web series.
Mapra Laboratories Private Limited v. The Union of India & Ors.
The Bombay High Court quashed the reopening notice under Section 148 of the Income Tax Act for AY 2008-2009, holding that no failure to disclose material facts occurred and the reassessment amounted to impermissible change of opinion.
Kiran Harsukhlal Hemani v. Union of India
The Bombay High Court upheld the validity of the CBDT's corrigendum notification restricting the benefit of Section 80IB(10) proviso to housing projects approved between 2004 and 2008, holding it prospective and intra vires.
Kiran Harsukhlal Hemani v. Union of India
The Bombay High Court upheld the validity of a CBDT corrigendum notification restricting tax deduction benefits under Section 80IB(10) to projects approved between 2004 and 2008, holding the proviso prospective and the notification intra vires.
Union of India v. Balakrishnan Thiruvengadam Mudaliar
The Bombay High Court upheld the Tribunal's order granting backwages to a government servant wrongfully compulsorily retired and reinstated with a lesser penalty, dismissing the Union of India's challenge.
Reminiscent India Television Ltd v. Status Video
The court held that a debtor's prior unconditional agreement to pay a creditor precludes belated challenges to the creditor's locus standi in a company petition, dismissing the appellant's appeals and upholding the winding-up order.
Arnav Corporation Ltd v. Sharad Construction
The Bombay High Court dismissed the appeal challenging the order directing the appellant company to deposit Rs. 10 lakhs in court for dishonour of cheques, upholding the learned Company Judge’s exercise of discretion.
Oasis Realty v. The Commissioner of Sales Tax
The Bombay High Court upheld the prohibition on claiming set-off of input tax under the Composition Scheme notified under Section 42(3A) of the MVAT Act, dismissing the appellant's claim that the restriction applies only to purchases of goods transferred to buyers.
Municipal Commissioner, Pune Municipal Corporation v. Ashish Laxman Chavan
The Bombay High Court upheld the Industrial Court's award directing Pune Municipal Corporation to pay incentive 'Mushahira' to Octroi Department employees, affirming their vested right despite conflicting views on whether the department qualifies as an 'industry'.
Grasim Industries Ltd. v. Assistant Commissioner of Income Tax
The Bombay High Court held that an Indian payer who bore withholding tax under a foreign technical collaboration agreement is entitled to refund when the income is held not taxable in India, directing the Income Tax Department to refund the amounts with interest.
Madhura Milind Gadgil v. Milind Neelkant Gadgil
The Bombay High Court held that maintenance under the Domestic Violence Act is maintainable even after divorce if domestic violence occurred, setting aside the Sessions Court's order that denied maintenance post-divorce.
M/s. Tata Motors Ltd. v. The State of Maharashtra
The Bombay High Court declined to answer sales tax references where the party at whose instance the references were made expressed disinterest, holding that the Court is not bound to decide such references without a hearing.