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Storage Tanks Does Not Qualify Either As Land Or As Building, TDS Deductible On Storage Charges: Bombay High Court

The Bombay High Court has held that the respondent (assessee) ought to have deducted tax under Section 194I of the Income Tax Act, 1961, from the storage charges paid by the assessee.The bench of.

Bombay High Court Quashes Reassessment Notices Issued Against Godrej For Beyond Limitation Period

The Bombay High Court has quashed the reassessment notices issued against Godrej because the notice was issued beyond the limitation period.The bench of Justice K. R. Shriram and Justice Neela Gokhale.

Share Premium Received By Issuance Of Shares Is On Capital Account And Gives Rise To No Income: Bombay High Court

Change Of Opinion Does Not Constitute Justification For Assuming Income Chargeable To Tax ; Bombay High Court

The Bombay High Court has held that the reopening of the assessment was purely on the basis of a change of opinion of the AO from that held earlier during the course of assessment proceedings. The.

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