Direct Tax landmark rulings

1. Delhi High Court · 17 Jul 2013
   Income-tax Act, 1961, s 143(3), 148.

   Moser Baer India Ltd v Deputy Commissioner of Income Tax and Anr

   (2013) TaxCorp(LJ) 2086 (HC-DELHI)

2. Delhi High Court · 14 Aug 2013
   Income-tax Act, 1961, s 69C, 132.

   Kahan Udyoug v Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2085 (HC-DELHI)

3. ITAT Ahmedabad · 08 Aug 2013
   Income-tax Act, 1961, s 143(3).

   Income Tax Officer v Chandrakant Lalluram Vora

   (2013) TaxCorp(LJ) 2084 (ITAT-AHMEDABAD)

4. ITAT Cochin · 16 Aug 2013
   Income-tax Act, 1961, s 40(a)(ia), 194A, 201, 201(1A).

   Agreenco Fibre Foam (P) Ltd v Income Tax Officer (TDS)

   (2013) TaxCorp(LJ) 2083 (ITAT-COCHIN)

5. ITAT Agra · 08 Aug 2013
   Income-tax Act, 1961, s 154, 115JB.

   Assistant Commissioner of Income Tax v Cardinal Drugs Pvt Ltd

   (2013) TaxCorp(LJ) 2082 (ITAT-AGRA)

6. ITAT Ahmedabad · 08 Aug 2013
   Income-tax Act, 1961, s 68, 148, 80HHC.

   Income Tax Officer v Sanjay Popatlal Mehta

   (2013) TaxCorp(LJ) 2081 (ITAT-AHMEDABAD)

7. Delhi High Court · 08 Aug 2013
   Income-tax Act, 1961, s 145.

   Commissioner of Income Tax v Airline Allied Services Ltd

   (2013) TaxCorp(LJ) 2080 (HC-DELHI)

8. Supreme Court · 08 Aug 2013
   Income-tax Act, 1961, s 147, 148, 144 and Article 226 of the Constitution of India, 1950.

   Commissioner of Income Tax & Ors v Chhabil Dass Agarwal

   (2013) TaxCorp(LJ) 2079 (SC)

9. ITAT Delhi · 31 Jul 2013
   Income-tax Act, 1961, s 6, 9(1)(i).

   Assistant Commissioner of Income Tax v Raj Jain

   (2013) TaxCorp(LJ) 2078 (ITAT-DELHI)

10. Delhi High Court · 29 Jul 2013
    Income-tax Act, 1961, s 35D.

    Ester Industries Ltd v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2077 (HC-DELHI)

11. Gujarat High Court · 09 Jul 2013
    Income-tax Act, 1961, s 139, 154.

    Vaghjibhai S Bishnoi v Income Tax Officer

    (2013) TaxCorp(LJ) 2076 (HC-GUJARAT)

12. ITAT Mumbai · 14 Aug 2013
    Income-tax Act, 1961, s 80IB.

    Kamdhenu Builders & Developers v Additional Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2075 (ITAT-MUMBAI)

13. Delhi High Court · 31 Jul 2013
    Income-tax Act, 1961, s 147, 148.

    Select Vacations Pvt Ltd v Income Tax Officer & Anr

    (2013) TaxCorp(LJ) 2074 (HC-DELHI)

14. Bombay High Court · 25 Jul 2013
    Income-tax Act, 1961, s 245-O.

    Mahindra B T Investment Co (Mauritius) Ltd v Director of Income Tax (International Taxation)

    (2013) TaxCorp(LJ) 2073 (HC-BOMBAY)

15. ITAT Mumbai · 07 Aug 2013
    Income-tax Act, 1961, s 143(1).

    Income Tax Officer v Gem Craft

    (2013) TaxCorp(LJ) 2072 (ITAT-MUMBAI)

16. Delhi High Court · 05 Aug 2013
    Income-tax Act, 1961, s 37(1).

    Usha Micro Process Controls Ltd v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2071 (HC-DELHI)

17. Delhi High Court · 05 Aug 2013
    Income-tax Act, 1961, s 147, 10B.

    Replika Press Private Limited & Anr v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2070 (HC-DELHI)

18. ITAT Agra · 02 Aug 2013
    Income-tax Act, 1961, s 145A.

    Assistant Commissioner of Income Tax v Ginni Filaments Ltd

    (2013) TaxCorp(LJ) 2069 (ITAT-AGRA)

19. ITAT Delhi · 08 Aug 2013
    Income-tax Act, 1961, s 68.

    Income Tax Officer v Bansal Electronics

    (2013) TaxCorp(LJ) 2068 (ITAT-DELHI)

20. Allahabad High Court · 07 Aug 2013
    Income-tax Act, 1961, s 32, 43B.

    Commissioner of Income Tax v U P Rajya Vidyut Utpadan Nigam Ltd

    (2013) TaxCorp(LJ) 2067 (HC-ALLAHABAD)

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