Direct Tax landmark rulings

1. Allahabad High Court · 29 Aug 2013
   Income-tax Act, 1961, s 50C(2), 55A.

   Commissioner of Income Tax & Anr v Chandra Narain Chaudhri

   (2013) TaxCorp(LJ) 2126 (HC-ALLAHABAD)

2. ITAT Mumbai · 27 Aug 2013
   Income-tax Act, 1961, s 48, 70.

   Assistant Director of Income Tax (International Taxation) v Legg Mason Sia (Ex Japan) Analyst Fund

   (2013) TaxCorp(LJ) 2125 (ITAT-MUMBAI)

3. Gujarat High Court · 27 Jun 2013
   Income-tax Act, 1961, s 36(1)(iii), 37(1).

   Commissioner of Income Tax v Gujarat Informatics Ltd

   (2013) TaxCorp(LJ) 2124 (HC-GUJARAT)

4. Delhi High Court · 23 Aug 2013
   Income-tax Act, 1961, s 36(1)(iii)

   Krishak Bharati Cooperative Limited v CIT & another

   (2013) TaxCorp(LJ) 2123 (HC-DELHI)

5. ITAT Agra · 14 Aug 2013
   Income-tax Act, 1961, s 10(23C)(iiiae), 11, 12AA

   Deputy Commissioner of Income Tax v Nehru Prasutika Asptal Samiti

   (2013) TaxCorp(LJ) 2122 (ITAT-AGRA)

6. Madras High Court · 13 Aug 2013
   Income-tax Act, 1961, s 2(47), 45, 47(iv) and Gift Tax Act, 1958, s 2(xxiv)

   New Ambadi Estates Private Limited v Joint Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2121 (HC-MADRAS)

7. Allahabad High Court · 05 Aug 2013
   Income-tax Act, 1961, s 11, 12A, 12AA

   Commissioner Income Tax v Muzafar Nagar Development Authority

   (2013) TaxCorp(LJ) 2120 (HC-ALLAHABAD)

8. ITAT Mumbai · 04 Sep 2013
   Income-tax Act, 1961, s 271(1)(c)

   Assistant Commissioner of Income Tax v Bihariji Fancy Fibres & Fabrcs Ltd

   (2013) TaxCorp(LJ) 2119 (ITAT-MUMBAI)

9. Delhi High Court · 02 Sep 2013
   Business Expenditure — Machinery maintenance

   Commissioner of Income Tax v Gokul Chand Hari Chand

   (2013) TaxCorp(LJ) 2118 (HC-DELHI)

10. Bombay High Court · 30 Aug 2013
    Income-tax Act, 1961, s 245A, 143(2), 153, 119(1)

    Commissioner of Income Tax v Income Tax Settlement Commission

    (2013) TaxCorp(LJ) 2117 (HC-BOMBAY)

11. ITAT Mumbai · 14 Aug 2013
    Capital gains — Sale of mutual funds of Indian company by non-resident

    Income Tax Officer (IT) v Satish Beharilal Reheja

    (2013) TaxCorp(LJ) 2116 (ITAT-MUMBAI)

12. ITAT Ahmedabad · 03 Sep 2013
    Business expenditure — Cash Discounts and Vatav expenses

    Deputy Commissioner of Income Tax v Laxmi Pulse Rice & Roller Flour Mills

    (2013) TaxCorp(LJ) 2115 (ITAT-AHMEDABAD)

13. Delhi High Court · 30 Aug 2013
    Income-tax Act, 1961, s 271(1)(c)

    Commissioner of Income Tax Delhi-IV v DCM Limited

    (2013) TaxCorp(LJ) 2114 (HC-DELHI)

14. P&H High Court · 22 Aug 2013
    Income-tax Act, 1961, s 2(14), 28(va)

    Sumeet Taneja v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2113 (HC-P&H)

15. Delhi High Court · 21 Aug 2013
    Income-tax Act, 1961, s 37(1)

    Woodward Governor India Ltd v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2112 (HC-DELHI)

16. ITAT Amritsar · 30 Aug 2013
    Income-tax Act, 1961, s 69A, 143(2), 147, 148, 151

    Gurkirpal Singh v Income Tax Officer

    (2013) TaxCorp(LJ) 2111 (ITAT-AMRITSAR)

17. Delhi High Court · 29 Aug 2013
    Income-tax Act, 1961, s 69B

    Commissioner of Income Tax v Dinesh Kumar Agarwal

    (2013) TaxCorp(LJ) 2110 (HC-DELHI)

18. ITAT Mumbai · 23 Aug 2013
    Income-tax Act, 1961, s 68, 56

    Green Infra Ltd v Income Tax Officer

    (2013) TaxCorp(LJ) 2109 (ITAT-MUMBAI)

19. Delhi High Court · 21 Aug 2013
    Income-tax Act, 1961, s 37(1)

    Woodward Governor India Ltd v Commissioner of Income Tax-I

    (2013) TaxCorp(LJ) 2108 (HC-DELHI)

20. Karnataka High Court · 30 Aug 2013
    Income-tax Act, 1961, s 132

    Pam Builders & Developers v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2107 (HC-KARNATAKA)

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