Direct Tax landmark rulings

1. Delhi High Court · 05 Oct 2013
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   Commissioner of Income Tax vs Naresh Kumar

   (2013) TaxCorp(LJ) 2186 (HC-DELHI) · Income Tax Section 40(a)(ia), 139(1)

2. Karnataka High Court · 05 Oct 2013
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   IBM INDIA PVT LTD vs CHIEF COMMISSIONER OF CENTRAL EXCISE & Others

   (2013) TaxCorp(LJ) 2185 (HC-KARNATAKA)

3. Delhi High Court · 05 Oct 2013
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   CIT vs HANDICRAFTS AND HANDLOOMS EXPORT CORPN. OF INDIA LTD

   (2013) TaxCorp(LJ) 2184 (HC-DELHI)

4. ITAT Hyderabad · 05 Oct 2013
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   ITO vs Zinger Investments (P) Ltd

   (2013) TaxCorp(LJ) 2183 (ITAT-HYDERABAD) · Income Tax Section 50B, 2(42C)

5. Delhi High Court · 05 Oct 2013
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   COMMISSIONER OF INCOME TAX vs RAJINDER KUMAR

   (2013) TaxCorp(LJ) 2182 (HC-DELHI) · Income Tax Section 40(a)(ia), 139(1)

6. Supreme Court · 05 Oct 2013
   The department is not obliged to pay interest on interest as that is not provided in the law. Sandvik Asia 280 ITR 643 (SC) awarded compensation for inordinate delay on its facts.

   Commissioner of Income Tax vs Gujarat Fluoro Chemicals

   (2013) TaxCorp(LJ) 2181 (SC) · Income Tax Section 244A

7. P&H High Court · 05 Oct 2013
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   Dulari Digital Photo Services Private Limited. vs CIT

   (2013) TaxCorp(LJ) 2180 (HC-P&H) · Income Tax Section 68

8. ITAT Mumbai · 13 Sep 2013
   TDS Credit despite non reflection in 26AS & Interest on Interest

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

   (2013) TaxCorp(LJ) 2179 (ITAT-MUMBAI)

9. ITAT Ahmedabad · 12 Jul 2013
   HRA exemption allowable on Rent Paid to wife

   Bajrang Prasad Ramdharani Vs. Asst.CIT

   (2013) TaxCorp(LJ) 2178 (ITAT-AHMEDABAD)

10. P&H High Court · 16 Aug 2013
    Ex-auditor cannot complain against New Auditor – HC

    Institute of Chartered Accountants of India Versus Vijay Kumar and another

    (2013) TaxCorp(LJ) 2177 (HC-P&H)

11. Supreme Court · 05 Oct 2013
    Prosecution of Government Servant without prior permission not valid – SC

    Anil Kumar & Ors. Versus M.K. Aiyappa & Anr.

    (2013) TaxCorp(LJ) 2176 (SC)

12. Allahabad High Court · 19 Sep 2013
    Income-tax Act, 1961, s 143(3), 268A

    Commissioner of Income Tax v Siddhartha Construction Co (P) Ltd

    (2013) TaxCorp(LJ) 2175 (HC-ALLAHABAD)

13. Delhi High Court · 12 Sep 2013
    Income-tax Act, 1961, s 43B, 271(1)(c)

    CIT v Arcotech Ltd (Formerly SKS Ltd)

    (2013) TaxCorp(LJ) 2174 (HC-DELHI)

14. P&H High Court · 06 Sep 2013
    Income-tax Act, 1961, s 271(1)(c)

    Commissioner of Income Tax v Bal Kishan Dhawan HUF, Prop M/s B K D Enterprises

    (2013) TaxCorp(LJ) 2173 (HC-P&H)

15. Madras High Court · 29 Aug 2013
    Income-tax Act, 1961, s 12A, 80G

    Premananda Trust v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2172 (HC-MADRAS)

16. Karnataka High Court · 10 Sep 2013
    Income-tax Act, 1961, s 127

    IBM India Pvt Ltd v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2171 (HC-KARNATAKA)

17. P&H High Court · 10 Sep 2013
    Income-tax Act, 1961, s 14, 68

    Dulari Digital Photo Services Pvt Ltd v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2170 (HC-P&H)

18. Allahabad High Court · 20 Aug 2013
    Income-tax Act, 1961, s 80HH, 80-I

    Commissioner of Income Tax v Khattri Perfumers (P) Ltd

    (2013) TaxCorp(LJ) 2169 (HC-ALLAHABAD)

19. Madras High Court · 19 Aug 2013
    Income-tax Act, 1961, s 10A

    Nagash Chundur v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2168 (HC-MADRAS)

20. ITAT Jabalpur · 12 Sep 2013
    Income-tax Act, 1961, s 197, 201(1), 201(1A)

    National Highway Authority of India v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2167 (ITAT-JABALPUR)

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