Direct Tax landmark rulings

1. ITAT Mumbai · 04 Sep 2013
   Income-tax Act, 1961, s 249(3)

   Prashant Projects Limited v Deputy Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2166 (ITAT-MUMBAI)

2. Delhi High Court · 30 Aug 2013
   Income-tax Act, 1961, s 271G, 92D(3)

   Commissioner of Income Tax-II v Leroy Somer & Controls (India) Pvt Ltd

   (2013) TaxCorp(LJ) 2165 (HC-DELHI)

3. AAR · 07 Aug 2013
   Income-tax Act, 1961, s 245R(2), 143(2), 139, 142

   Hyosung Corporation, In Re

   (2013) TaxCorp(LJ) 2164 (AAR)

4. ITAT Ahmedabad · 19 Sep 2013
   Income-tax Act, 1961, s 132A, 153A(a)

   Deputy Commissioner of Income Tax v Ashwin B Patel

   (2013) TaxCorp(LJ) 2163 (ITAT-AHMEDABAD)

5. ITAT Hyderabad · 16 Sep 2013
   Income-tax Act, 1961, s 80IB

   Income Tax Officer v Sigma Constructions

   (2013) TaxCorp(LJ) 2162 (ITAT-HYDERABAD)

6. P&H High Court · 10 Sep 2013
   Income-tax Act, 1961, s 143(1), 148

   Commissioner of Income Tax-I v R J Traders

   (2013) TaxCorp(LJ) 2161 (HC-P&H)

7. Delhi High Court · 04 Sep 2013
   Income-tax Act, 1961, s 271(1)(c)

   Shabro Intrade Pvt Ltd v Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2160 (HC-DELHI)

8. Allahabad High Court · 16 Sep 2013
   Income-tax Act, 1961, s 143(3), 147

   Commissioner of Income Tax v Najoo Dara Deboo

   (2013) TaxCorp(LJ) 2159 (HC-ALLAHABAD)

9. Bombay High Court · 12 Sep 2013
   Income-tax Act, 1961, s 28(iv)

   Idea Cellular Limited v Union of India & Ors

   (2013) TaxCorp(LJ) 2158 (HC-BOMBAY)

10. Delhi High Court · 06 Sep 2013
    Income-tax Act, 1961, s 40(a)(ia), 43B

    Commissioner of Income Tax v Naresh Kumar

    (2013) TaxCorp(LJ) 2157 (HC-DELHI)

11. P&H High Court · 21 Aug 2013
    Income-tax Act, 1961, s 40A(3), 254

    Commissioner of Income Tax v S A Builders Limited

    (2013) TaxCorp(LJ) 2156 (HC-P&H)

12. ITAT Mumbai · 13 Sep 2013
    Income-tax Act, 1961, s 14A(2),55(2)(ab) and Income Tax Rules, 1962 r 8D.

    Pavak Securities Pvt Ltd v Income Tax Officer

    (2013) TaxCorp(LJ) 2155 (ITAT-MUMBAI)

13. ITAT Rajkot · 06 Sep 2013
    Income-tax Act, 1961, s. 206C

    Bharti Auto Products v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2154 (ITAT-RAJKOT)

14. P&H High Court · 03 Sep 2013
    Income-tax Act, 1961, s 14A and Income-tax Rules, 1962, r 8D.

    Commissioner of Income Tax v Deepak Mittal

    (2013) TaxCorp(LJ) 2153 (HC-P&H)

15. P&H High Court · 01 Sep 2013
    Income-tax Act, 1961, s 145(3), 260A

    Sushil Kumar v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2152 (HC-P&H)

16. Delhi High Court · 06 Sep 2013
    Income-tax Act, 1961, s 244A

    India Trade Promotion Organisation v CIT

    (2013) TaxCorp(LJ) 2151 (HC-DELHI)

17. Gujarat High Court · 02 Sep 2013
    Income-tax Act, 1961, s 37(1)

    Overseas Trading And Shipping Co Pvt Ltd v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2150 (HC-GUJARAT)

18. Allahabad High Court · 27 Aug 2013
    Income-tax Act, 1961, s 2(22)(e), 14A, 17, 28(iv)

    Commissioner of Income Tax v Subrata Roy

    (2013) TaxCorp(LJ) 2149 (HC-ALLAHABAD)

19. Allahabad High Court · 23 Aug 2013
    Exemption — Investment in Capital bonds

    Commissioner of Income Tax v Malti Mishra

    (2013) TaxCorp(LJ) 2148 (HC-ALLAHABAD)

20. ITAT Ahmedabad · 13 Sep 2013
    Income-tax Act, 1961, s 263

    Kantilal Shivlal Shah – HUF v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2147 (ITAT-AHMEDABAD)

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