India - High Court of Bombay

Dispensing with Citation in De-Bonis-Non Grants Under Section 259 of the Indian Succession Act: Bombay High Court

Settling the Estate: Bombay High Court Clarifies Rules on De-Bonis-Non Grants In a significant ruling regarding the administration of estates, the Bombay High Court has affirmed that the service of a fresh citation is not an absolute, mandatory hurdle when filing...

06 Mar 2026

India - High Court of Bombay

Issuance of TDR Certificates Not Taxable as Payment in Kind Under Sections 194C and 194LA: Bombay High Court Stays Demand Notice

Taxing the Intangible: Bombay High Court Intervenes in TDR Dispute In a significant development for tax jurisprudence regarding non-monetary transactions, the Bombay High Court has stayed a demand notice issued to the Pune Municipal Corporation (PMC). ...

28 Jul 2025

India - High Court of Bombay

Notice Issued by Jurisdictional Assessing Officer in International Tax Cases is Fatal: Bombay High Court

Bombay High Court Reaffirms Mandatory Faceless Assessment for International Taxation In a significant ruling that reinforces administrative transparency and procedural compliance, the Bombay High Court has set aside a reassessment notice issued by an Income Tax O...

13 Oct 2025

India - High Court of Bombay

Bombay High Court Quashes Assessment Order for Breach of Natural Justice, Warns Against AI Over-Reliance in Quasi-Judicial Proceedings

Beyond the Algorithm: Bombay HC Slaps Tax Authorities for 'AI-Driven' Errors In a firm reminder that machines cannot replace the rigorous scrutiny required of quasi-judicial officers, theBombay High Courthas quashed an assessment order against KMG Wires Private Limited. Bench members Justice ...

06 Oct 2025

India - High Court of Bombay

Interest Earned on FDs and TDS Refunds Linked to Business Obligations Eligible for Section 80IA Deduction: Bombay High Court

Bombay High Court Strengthens Tax Incentives for Infrastructure Under Section 80IA In a significant ruling for companies operating critical infrastructure, the Bombay High Court has declared that interest income derived from funds kept in fixed deposits—when done...

26 Aug 2025

India - High Court of Bombay

Bombay HC Sets Aside CBDT Order, Directs Condonation of Delay Under Section 119(2)(b) of the Income Tax Act

Tax Relief for Compliance: Bombay High Court Overturns CBDT Rejection on Delayed Returns In a significant ruling for taxpayers, the Bombay High Court has set aside an order by the Central Board of Direct Taxes (CBDT) that had orig...

14 Oct 2025

India - High Court of Bombay

Service of Show Cause Notice on Outdated Email Address Renders GST Order Prima Facie Time-Barred: Bombay High Court

Bombay High Court Blocks GST Order Over Procedural Lapse in Notice Service In a significant interim ruling, the Bombay High Court has cast a spotlight on the mandatory procedural requirements for serving notices under the Central Goo...

07 Oct 2025

India - High Court of Bombay

Absence of Explicit Irrevocability Clause Doesn't Bar Registration Under Section 12AB: Bombay High Court

Bombay HCDelivers Major Win for Charitable Trusts: No Need for 'Irrevocable' Clause in DeedsIn a landmark ruling onMarch 9, 2026, theBombay High Courtstruck down theIncome Tax Department's rigid insistence on explicit "irrevocability" clauses in trust deeds for granting or renewing tax-exempt...

09 Mar 2026

India - High Court of Bombay

Bombay HC Directs MMRDA on Namaz Shed Near Airport

Bombay HC Directs MMRDA on Namaz Shed Near AirportIn a directive that underscores the delicate balance between religious freedoms and public infrastructure management, theBombay High Courton Friday instructed theMumbai Metropolitan Region Development Authority (MMRDA)to file a statement by ne...

21 Feb 2026

India - High Court of Delhi

No Presumption of Wife's Earning Capacity at Interim Maintenance Stage: Delhi High Court

Delhi High Court Rules No Presumption of Wife's Earning Capacity in Interim Maintenance Proceedings Introduction In a significant ruling for family law practitioners, the Delhi High Court has held that courts cannot presume a wife's earning capacity or ability to maintain herself at the inter...

07 Jan 2026