Direct Tax landmark rulings

1. Supreme Court · 30 Sep 2013
   .

   COMMISSIONER OF INCOME TAX-I vs RELIANCE ENERGY LTD

   (2013) TaxCorp(LJ) 2206 (SC) · Income Tax Section 234D

2. Allahabad High Court · 12 Oct 2013
   .

   Commissioner of Income Tax vs Roto Pumps Ltd

   (2013) TaxCorp(LJ) 2205 (HC-ALLAHABAD) · Income Tax Section 80HHC, 80AB, 80B(5), 10A

3. Supreme Court · 07 Oct 2013
   Exaggerated concern for Human rights of convicts is at the cost of Interest of the Society: SC

   Surya Baksh Singh Versus State of Uttar Pradesh

   (2013) TaxCorp(LJ) 2204 (SC)

4. ITAT Mumbai · 10 Jan 2013
   Denial of Service tax refund without specifying documents required from assessee is not valid

   CMA CGM Global (India) (P.) Ltd. Versus Commissioner of Service Tax, Mumbai

   (2013) TaxCorp(LJ) 2203 (ITAT-MUMBAI)

5. ITAT Mumbai · 10 Jan 2013
   Denial of Service tax refund without specifying documents required from assessee is not valid

   CMA CGM Global (India) (P.) Ltd. Versus Commissioner of Service Tax, Mumbai

   (2013) TaxCorp(LJ) 2202 (ITAT-MUMBAI)

6. Delhi High Court · 29 Jul 2013
   Mere CA certificate do not establish the bonafide of Assessees claim

   CIT vs. HCIL KALINDEE ARSSPL

   (2013) TaxCorp(LJ) 2201 (HC-DELHI)

7. ITAT Mumbai · 17 Jul 2013
   TDS not deductible on sum paid to banks for utilization of credit card facilities

   Income Tax Officer-(TDS)-2(1) Vs. M/s Jet Airways (India) Ltd.

   (2013) TaxCorp(LJ) 2200 (ITAT-MUMBAI)

8. Allahabad High Court · 19 Aug 2013
   No penalty for mere non-quoting of PAN in TDS certificates

   The Commissioner Of Income Tax And Another Vs. M/S Gail (India)Ltd.

   (2013) TaxCorp(LJ) 2199 (HC-ALLAHABAD)

9. Supreme Court · 30 Sep 2013
   Sec. 234D – Applies to A.Y. commencing before 01.06.2003 if Assessment is not completed on that date

   COMMISSIONER OF INCOME TAX-I VERSUS M/S. RELIANCE ENERGY LTD.

   (2013) TaxCorp(LJ) 2198 (SC)

10. Delhi High Court · 05 Oct 2013
    Non extension of Due Date of tax Audit Report – CA body files appeal in HC

    Delhi Chartered Accountants Society (Regd.) & Anr. Petitioners VERSUS Union of India & Ors. Respondents

    (2013) TaxCorp(LJ) 2197 (HC-DELHI)

11. Supreme Court · 08 Oct 2013
    Non-Government Organizations substantially funded by govt fall within RTI ambit: SC

    Thalappalam Ser. Coop. Bank Ltd. and others Versus State of Kerala and others

    (2013) TaxCorp(LJ) 2196 (SC)

12. ITAT Hyderabad · 26 Apr 2013
    Deduction U/s. 54F allowable even if construction is not complete if Assessee invests the amount within stipulated time

    Narasimha Raju Rudra Raju, V/s. Asst. Commissioner of Income tax

    (2013) TaxCorp(LJ) 2195 (ITAT-HYDERABAD)

13. ITAT Mumbai · 17 Jul 2013
    Disallowance U/s 14A/ Rule 8D on shares held as stock-in-trade

    Dy. CIT Vs. Damani Estates & Finance Pvt. Ltd.

    (2013) TaxCorp(LJ) 2194 (ITAT-MUMBAI)

14. ITAT Rajkot · 05 Oct 2013
    .

    ITO vs Shri Rajesh A Boricha

    (2013) TaxCorp(LJ) 2193 (ITAT-RAJKOT) · Income Tax Section 40(a)(ia), 194C(2), 44AB

15. ITAT Mumbai · 05 Oct 2013
    .

    Citicorp Finance (India) Limited vs Addl. Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2192 (ITAT-MUMBAI)

16. Supreme Court · 05 Oct 2013
    .

    COMMISSIONER OF INCOME TAX vs RELIANCE ENERGY LTD

    (2013) TaxCorp(LJ) 2191 (SC)

17. Allahabad High Court · 05 Oct 2013
    .

    K Anand Caterers vs Union Of India And 3 Others

    (2013) TaxCorp(LJ) 2190 (HC-ALLAHABAD)

18. ITAT Ahmedabad · 05 Oct 2013
    .

    Gujarat Gas Financial Services Ltd vs ACIT

    (2013) TaxCorp(LJ) 2189 (ITAT-AHMEDABAD) · Interest Tax Act, 1974

19. Delhi High Court · 05 Oct 2013
    .

    SKYLARK SECURITAS PVT LTD vs UNION OF INDIA & ORS

    (2013) TaxCorp(LJ) 2188 (HC-DELHI)

20. P&H High Court · 05 Oct 2013
    .

    CIT vs Bal Kishan Dhawan HUF

    (2013) TaxCorp(LJ) 2187 (HC-P&H) · Income Tax Section 271(1)(c)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.