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Bombay High Court Notes Grant of Licence to Developer is not Grant of Possession under IT Act, 1961

The Bombay High Court in a recent judgment[1] quashed a notice issued to the assessee under Section 148, IT Act, 1961 on the ground that the assessee failed to disclose its income. The High Court also noted, in an allied issue, that the transfer of licence to a developer under a… Read More »Bombay High Court Notes Grant of Licence to Developer is not Grant of Possession under IT Act, 1961

Interplay of Section 153 and Section 144C: Bombay High Court Provides Clarity

In a recent judgment[1], the Bombay High Court clarified that the period of limitation for passing an assessment order will be governed by Section 153, IT Act, 1961 and not by the time period envisaged under Section 144C, even if the latter was a self-contained code.   Introduction  The assessee was… Read More »Interplay of Section 153 and Section 144C: Bombay High Court Provides Clarity

Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83 

Introduction  In a judgment[1] pronounced on 30.06.2023, a Division Bench of the Bombay High Court interpreted the law on provisional attachment under GST. While the law on provisional attachment has been sufficiently elaborated by the Supreme Court in Radha Krishan case[2], High Courts have had to consistently interpret the relevant provisions to remind… Read More »Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83 

Limits of Deeming Fiction: Intermediaries under GST – II

Constitutionality of Section 13(8)(b) and Section 8(2), IGST Act, 2017 Introduction As elaborated in the first of this two-part post, the constitutionality of Section 13(8)(b), IGST Act, 2017 has attracted varied judicial opinions that deploy superficial and sub-par reasoning. Nonetheless, a Division Bench of the Bombay High Court delivered a… Read More »Limits of Deeming Fiction: Intermediaries under GST – II

Revenue Mistakes Buying for Selling: Bombay High Court Quashes Order

Short Note In a recent judgment[1], the Delhi High Court provided a remedy to the assessee that should have ordinarily not required judicial intervention. The High Court reminded the Revenue that the assessee had purchased and not sold the immovable property, eliminating the question of assessee declaring any capital gains… Read More »Revenue Mistakes Buying for Selling: Bombay High Court Quashes Order

Revenue Cannot Dispute Singapore Tax Certificate: Bombay High Court Interprets India-Singapore DTAA Correctly 

Short Note In a recent judgment[1], the Bombay High Court interpreted the exemption condition under the India-Singapore DTAA and held that the limitation of benefit provision would not apply to the assessee. The Assessing Officer (‘AO’) had taken an unduly restrictive view of the exemption provision to deny the assessee… Read More »Revenue Cannot Dispute Singapore Tax Certificate: Bombay High Court Interprets India-Singapore DTAA Correctly 

No Whisper in Reasons to Believe: Bombay High Court Quashes Reassessment Notice

The Bombay High Court in a judgment[1] delivered on 09.06.2023, quashed a reassessment notice issued to the assessee. The High Court inter alia observed that the notice had been issued without any justification and the assessing officer lacked any reason to believe that any income chargeable to tax had escaped assessment.… Read More »No Whisper in Reasons to Believe: Bombay High Court Quashes Reassessment Notice