Direct Tax landmark rulings

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

   Vinay Sharma v Income Tax Officer

   (2013) TaxCorp(LJ) 2106 (HC-DELHI)

2. ITAT Ahmedabad · 27 Aug 2013
   Income-tax Act, 1961, s 37(1)

   Ravindra M Shah v Assistant Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2105 (ITAT-AHMEDABAD)

3. ITAT Lucknow · 27 Aug 2013
   Income-tax Act, 1961, s 80IB

   Arvind Footwear Pvt Ltd v Deputy Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2104 (ITAT-LUCKNOW)

4. ITAT Chandigarh · 26 Aug 2013
   Income-tax Act, 1961, s 194C(2).

   Aakash Tah v Assistant Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2103 (ITAT-CHANDIGARH)

5. ITAT Mumbai · 23 Aug 2013
   Income-tax Act, 1961, s 32(1)(ii), 115JB, 14A.

   Dabar India Limited v Assistant Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2102 (ITAT-MUMBAI)

6. Allahabad High Court · 19 Aug 2013
   Income-tax Act, 1961, s 40(a)(i), 37.

   Commissioner of Income Tax v Modi Olivetti Ltd

   (2013) TaxCorp(LJ) 2101 (HC-ALLAHABAD)

7. ITAT Mumbai · 16 Aug 2013
   Income-tax Act, 1961, s 194-I.

   Income Tax Officer (TDS) v Navi Mumbai Sez Pvt Ltd

   (2013) TaxCorp(LJ) 2100 (ITAT-MUMBAI)

8. ITAT Delhi · 27 Aug 2013
   Income-tax Act, 1961, s 147, 148, 149.

   Income Tax Officer v On Exim Pvt Ltd

   (2013) TaxCorp(LJ) 2099 (ITAT-DELHI)

9. ITAT Delhi · 26 Aug 2013
   Income-tax Act, 1961, s 41, 68.

   Vijay Kumar Ahuja v Assistant Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2098 (ITAT-DELHI)

10. ITAT Mumbai · 23 Aug 2013
    Income-tax Act, 1961, s 80IC.

    Income Tax Officer v Mark & Space Telesystems P Ltd

    (2013) TaxCorp(LJ) 2097 (ITAT-MUMBAI)

11. ITAT Delhi · 02 Aug 2013
    Income-tax Act, 1961, s 37(1).

    John Laing International Ltd v Deputy Commissioner of Income Tax (International Taxation)

    (2013) TaxCorp(LJ) 2096 (ITAT-DELHI)

12. Delhi High Court · 23 Aug 2013
    Income-tax Act, 1961, s 215, 143 and r 40 of Income-tax Rules, 1962.

    Kelvinator of India Ltd v Commissioner of Income Tax & Ors

    (2013) TaxCorp(LJ) 2095 (HC-DELHI)

13. Delhi High Court · 22 Aug 2013
    Income-tax Act, 1961, s 30(a)(ii).

    Surinder Madan v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2094 (HC-DELHI)

14. Madras High Court · 29 Jul 2013
    Income-tax Act, 1961, s 132A.

    Assistant Director of Income Tax v A Khader Mohideen

    (2013) TaxCorp(LJ) 2093 (HC-MADRAS)

15. ITAT Delhi · 26 Jul 2013
    Income-tax Act, 1961, s 143(2), 148, 147.

    Gopi G Nambiar v Joint Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2092 (ITAT-DELHI)

16. Delhi High Court · 21 Aug 2013
    Income-tax Act, 1961, s 115J.

    Commissioner of Income Tax v Prakash Tubes Limited

    (2013) TaxCorp(LJ) 2091 (HC-DELHI)

17. Delhi High Court · 14 Aug 2013
    Income-tax Act, 1961, s 80HHC.

    York Exports (P) Limited v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2090 (HC-DELHI)

18. ITAT Ahmedabad · 08 Aug 2013
    Income-tax Act, 1961, s 68, 36(1)(iii), 69C.

    Assistant Commissioner of Income Tax v Kalpeshkumar H Desai

    (2013) TaxCorp(LJ) 2089 (ITAT-AHMEDABAD)

19. Allahabad High Court · 07 Aug 2013
    Income-tax Act, 1961, s 2(47).

    Commissioner of Income Tax v Rama Rani Kalia

    (2013) TaxCorp(LJ) 2088 (HC-ALLAHABAD)

20. Allahabad High Court · 19 Aug 2013
    Income-tax Act, 1961, s 272B, 139A, 273B.

    Commissioner of Income Tax and Another v Gail (India) Ltd

    (2013) TaxCorp(LJ) 2087 (HC-ALLAHABAD)

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