Direct Tax landmark rulings

1. ITAT Mumbai · 13 Sep 2013
   Income-tax Act, 1961, s 37(1), 35DD, 254

   Ricoh India Limited v Deputy Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2146 (ITAT-MUMBAI)

2. Allahabad High Court · 10 Sep 2013
   Income-tax Act, 1961, s 195 40(a)(ia)

   Commissioner of Income Tax v Model Exims Kanpur

   (2013) TaxCorp(LJ) 2145 (HC-ALLAHABAD)

3. ITAT Mumbai · 06 Sep 2013
   Income-tax Act, 1961, s 145

   Ronak Roadlines Pvt Ltd v Deputy Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2144 (ITAT-MUMBAI)

4. ITAT Bangalore · 06 Sep 2013
   Income-tax Act, 1961, s 2(22)(e).

   Assistant Commissioner of Income Tax v Source Hub India Pvt Ltd

   (2013) TaxCorp(LJ) 2143 (ITAT-BANGALORE)

5. ITAT Mumbai · 06 Sep 2013
   Income-tax Act, 1961, s 35D.

   Infrastructure Leasing & Financial Services Ltd v Deputy Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2142 (ITAT-MUMBAI)

6. Madras High Court · 29 Aug 2013
   Income-tax Act, 1961, s 35(2AB), 14A, 40(a)(ia), 195, 70, 71.

   Sundaram Brake Linings v Assistant Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2141 (HC-MADRAS)

7. Allahabad High Court · 23 Aug 2013
   Income-tax Act, 1961, s 11, 13(3).

   Commissioner of Income Tax v Foundation for Social Care

   (2013) TaxCorp(LJ) 2140 (HC-ALLAHABAD)

8. ITAT Mumbai · 28 Aug 2013
   Income-tax Act, 1961, s 36(1)(vii), 92CA, 80HHC

   CIBA India Limited v Deputy Director of Income Tax (International Taxation)

   (2013) TaxCorp(LJ) 2139 (ITAT-MUMBAI)

9. Allahabad High Court · 26 Aug 2013
   Income-tax Act, 1961, s 271(1)(c)

   Commissioner of Income Tax v Shiv Kumar Jaiswal

   (2013) TaxCorp(LJ) 2138 (HC-ALLAHABAD)

10. ITAT Mumbai · 23 Aug 2013
    Income-tax Act, 1961, s 44B, 234B

    China Shipping Container Lines (Hong Kong) Co Ltd v Assistant Director of Income Tax (International Taxation)

    (2013) TaxCorp(LJ) 2137 (ITAT-MUMBAI)

11. Madras High Court · 19 Aug 2013
    Income-tax Act, 1961, s 10A, 80HHE

    Commissioner of Income Tax v Heartland KG Information Limited

    (2013) TaxCorp(LJ) 2136 (HC-MADRAS)

12. ITAT Delhi · 06 Sep 2013
    Income-tax Act, 1961, s 2(1A)

    M P Singh v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2135 (ITAT-DELHI)

13. ITAT Ahmedabad · 05 Sep 2013
    Income-tax Act, 1961, s 40(b), 145

    Income Tax Officer v Sadbhav Developers

    (2013) TaxCorp(LJ) 2134 (ITAT-AHMEDABAD)

14. Allahabad High Court · 04 Sep 2013
    Income-tax Act, 1961, s 201(1A)

    Commissioner of Income Tax & another v ITC Ltd

    (2013) TaxCorp(LJ) 2133 (HC-ALLAHABAD)

15. ITAT Hyderabad · 21 Aug 2013
    Income-tax Act, 1961, s 2(42C), 50B

    Income Tax Officer v Zinger Investments (P) Ltd

    (2013) TaxCorp(LJ) 2132 (ITAT-HYDERABAD)

16. Delhi High Court · 06 Sep 2013
    Income-tax Act, 1961, s 43(5), 73

    Commissioner of Income Tax v Nasa Finelease P Ltd

    (2013) TaxCorp(LJ) 2131 (HC-DELHI)

17. ITAT Ahmedabad · 06 Sep 2013
    Income-tax Act, 1961, s 44AF

    Dilipkumar Vasantlal Thakkar v Income Tax Officer

    (2013) TaxCorp(LJ) 2130 (ITAT-AHMEDABAD)

18. Delhi High Court · 05 Sep 2013
    Capital v Revenue receipt — Grant received from holding company

    Commissioner of Income Tax v Handicrafts and Handlooms Export Corpn of India Ltd

    (2013) TaxCorp(LJ) 2129 (HC-DELHI)

19. Allahabad High Court · 04 Sep 2013
    Income-tax Act, 1961, s 145(3)

    Deputy Commissioner of Income Tax v Hanuman Sugar (Khandsari) Mills Pvt Ltd

    (2013) TaxCorp(LJ) 2128 (HC-ALLAHABAD)

20. Delhi High Court · 02 Sep 2013
    Income-tax Act, 1961, s 139(5),254.

    Commissioner of Income Tax v Sam Global Secutities Ltd

    (2013) TaxCorp(LJ) 2127 (HC-DELHI)

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