Direct Tax landmark rulings

1. Delhi High Court · 24 Jul 2013
   Income-tax Act, 1961, s 80-I

   Krishak Bharti Cooperative Limited v Deputy Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2046 (HC-DELHI)

2. Madras High Court · 23 Jul 2013
   Income-tax Act, 1961, s 35D

   Mascon Technical Services Limited v Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2045 (HC-MADRAS)

3. ITAT Mumbai · 02 Aug 2013
   Income-tax Act, 1961, s 40(a)(ia)

   Assistant Commissioner of Income Tax v Rishi Stock And Shares Pvt Ltd

   (2013) TaxCorp(LJ) 2044 (ITAT-MUMBAI)

4. Allahabad High Court · 31 Jul 2013
   Income-tax Act, 1961, s 36, 41(4)

   Commissioner of Income Tax v Sushila Mallick

   (2013) TaxCorp(LJ) 2043 (HC-ALLAHABAD)

5. Allahabad High Court · 31 Jul 2013
   Income-tax Act, 1961, s 40A(2)

   Commissioner of Income Tax v Northern Electronics System (P) Ltd

   (2013) TaxCorp(LJ) 2042 (HC-ALLAHABAD)

6. Allahabad High Court · 31 Jul 2013
   Income-tax Act, 1961, s 154, 80M

   Commissioner of Income Tax (Central) v Sahara India Savings & Investment Corp Ltd

   (2013) TaxCorp(LJ) 2041 (HC-ALLAHABAD)

7. Allahabad High Court · 31 Jul 2013
   Income-tax Act, 1961, s 10(23C), 11, 12AA, 80G(5)

   Commissioner of Income Tax v Bharat Sewa Sansthan

   (2013) TaxCorp(LJ) 2040 (HC-ALLAHABAD)

8. ITAT Rajkot · 26 Jul 2013
   Income-tax Act, 1961, s 10B ,40(b)

   Assistant Commissioner of Income Tax v Meridian Impex

   (2013) TaxCorp(LJ) 2039 (ITAT-RAJKOT)

9. ITAT Delhi · 26 Jul 2013
   Income-tax Act, 1961, s 56(2)(v), 10(17A), 14

   Abhinav Bindra v Deputy Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2038 (ITAT-DELHI)

10. Madras High Court · 08 Jul 2013
    Income-tax Act, 1961, s 2(47) and Transfer of Property Act 1882 s 53A.

    Commissioner of Income Tax v J Mahalingam

    (2013) TaxCorp(LJ) 2037 (HC-MADRAS)

11. ITAT Delhi · 31 Jul 2013
    Income-tax Act, 1961, s 271(1)(c).

    Assistant Director of Income Tax v Nortel Networks Ltd

    (2013) TaxCorp(LJ) 2036 (ITAT-DELHI)

12. ITAT Agra · 31 Jul 2013
    Income-tax Act, 1961, s 132.

    Assistant Commissioner of Income Tax v Poonam Gupta

    (2013) TaxCorp(LJ) 2035 (ITAT-AGRA)

13. ITAT Delhi · 31 Jul 2013
    Income-tax Act, 1961, s 14A, 36(1)(iii).

    Metro Institute of Medical Sciences Pvt Ltd v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2034 (ITAT-DELHI)

14. Allahabad High Court · 09 Jul 2013
    Income-tax Act, 1961, s 40(a)(ia), 194C.

    Commissioner of Income Tax v Vector Shipping Services (P)

    (2013) TaxCorp(LJ) 2033 (HC-ALLAHABAD)

15. Delhi High Court · 29 Jul 2013
    Income-tax Act, 1961, s 115JA, 142(1)(a).

    Ester Industries Ltd v Commissioner of Income Tax IV

    (2013) TaxCorp(LJ) 2032 (HC-DELHI)

16. Karnataka High Court · 23 Jul 2013
    Income-tax Act, 1961, s 2(47), 54F.

    Latha Ramachandra Inamdar v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2031 (HC-KARNATAKA)

17. Madras High Court · 22 Jul 2013
    Income-tax Act, 1961, s 147, 148.

    Commissioner Of Income Tax v R Selvaraj

    (2013) TaxCorp(LJ) 2030 (HC-MADRAS)

18. Madras High Court · 08 Jul 2013
    Income-tax Act, 1961, s 164(1), 167B

    A K K Specific Family Trust v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2029 (HC-MADRAS)

19. Allahabad High Court · 16 Jul 2013
    Income-tax Act, 1961, s 11, 12AA, 13(1)(d), 80G.

    Commissioner of Income Tax v Kanpur Subhash Shiksha Samiti

    (2013) TaxCorp(LJ) 2028 (HC-ALLAHABAD)

20. Allahabad High Court · 04 Jul 2013
    Income-tax Act, 1961, s 36(1)(vii)

    Commissioner of Income Tax v U P Rajkiya Nirman Nigam Ltd, 31 July 2013

    (2013) TaxCorp(LJ) 2027 (HC-ALLAHABAD)

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