Bombay High Court v. CIT
tax mh_cet_law beginner real_caseYeh toh kya hua? Kuchh saalon pehle aisa khanjar tha, lekin ab yeh dhyaan mein aya hai. Bombay High Court ka 2006 mein ek faisla aaya tha, jab bench ne kaaha ki 'donations to a university by a company, khareedne wale share capital ka hissa nahi hai.' Ye faisla Taxation law ke context mein bahut bada tha.
To, kya aap sab logon ki rai hai? Kya aap manenge ki yeh faisla sahi tha? Kya yeh sabse acha tha ki khareedne wale share capital ka hissa donations se deduct kiya jaata hoga? Agar aapko lagta hai ki yeh faisla galat tha, to kya aaplog kya sochenge?
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Arre yaar, Bombay High Court v. CIT ek bahut hi popular case hai. Sabse pehle, yeh case CIT v. Bombay Dyeing hai, lekin hum bolte hain Bombay High Court v. CIT ki kyonki Supreme Court ne apne verdict me court keh diya. Iss case me, SC ne kaha ki CIT ki powers limited hai, aur unko apne orders me court ke liye jhankna hoga.