Direct Tax landmark rulings

1. Delhi High Court · 04 Jul 2013
   Income-tax Act, 1961, s 2(15), 10(23C)(iv), 11, 13(1)(d).

   The Institue of Chartered Accountants of India and Anr v The Director General of Income Tax (Exemptions), Delhi and Ors

   (2013) TaxCorp(LJ) 2026 (HC-DELHI)

2. ITAT Delhi · 29 May 2013
   Income-tax Act, 1961, s 68.

   Income Tax Officer v Rajat Export Import Pvt Ltd

   (2013) TaxCorp(LJ) 2025 (ITAT-DELHI)

3. Allahabad High Court · 23 Jul 2013
   Income-tax Act, 1961, s 41(1) 42(1)

   Commissioner of Income Tax v Pradeshiya Industrial & Investment Corp UP (PICUP)

   (2013) TaxCorp(LJ) 2024 (HC-ALLAHABAD)

4. Delhi High Court · 19 Jul 2013
   Income-tax Act, 1961, s 41, 72A, 119

   Lord Chloro Alkalies Ltd v Director General of Income Tax (Admn) and Anr

   (2013) TaxCorp(LJ) 2023 (HC-DELHI)

5. Misc · 18 Jul 2013
   Income-tax Act, 1961, s 153C

   Commissioner of Income Tax v Vijaybhai N Chandrani

   (2013) TaxCorp(LJ) 2022 (MISC)

6. Delhi High Court · 08 Jul 2013
   Income-tax Act, 1961, s 132, 158BC, 240

   Securi Tech India P Ltd Company v Chairman Central Board of Direct Taxes & Ors

   (2013) TaxCorp(LJ) 2021 (HC-DELHI)

7. ITAT Ahmedabad · 25 Jul 2013
   Income-tax Act, 1961, s. 40(a)(ia), 36(1)(iii)

   Assistant Commissioner of Income Tax v Welspun Projects Ltd

   (2013) TaxCorp(LJ) 2020 (ITAT-AHMEDABAD)

8. Allahabad High Court · 19 Jul 2013
   Income-tax Act, 1961, s 255(1), 260-A, Income-tax (Appellate Tribunal) Rules, 1963 Rule 4(2)

   Commissioner of Income Tax (TDS) v Sahara India Financial Corporation Ltd

   (2013) TaxCorp(LJ) 2019 (HC-ALLAHABAD)

9. Allahabad High Court · 17 Jul 2013
   Income-tax Act, 1961, s 10(23C), 11(1), 12A

   Commissioner of Income Tax And Another V Sunbeam English School

   (2013) TaxCorp(LJ) 2018 (HC-ALLAHABAD)

10. Allahabad High Court · 09 Jul 2013
    Income-tax Act, 1961, s 132A, 158BC, 292B

    Commissioner Income Tax v Sri Vinod Kumar

    (2013) TaxCorp(LJ) 2017 (HC-ALLAHABAD)

11. ITAT Mumbai · 24 Jul 2013
    Business Expenditure — Financing charges

    Income Tax Officer v Delta International

    (2013) TaxCorp(LJ) 2016 (ITAT-MUMBAI)

12. ITAT Jodhpur · 24 Jul 2013
    Income-tax Act, 1961, s 145(3)

    Income Tax Officer v Bhagirath Kaswan Contractor

    (2013) TaxCorp(LJ) 2015 (ITAT-JODHPUR)

13. ITAT Mumbai · 24 Jul 2013
    Income-tax Act, 1961, s 115JB, 14A, Income-tax Rules, 1962, r 8D.

    Income Tax Officer v RBK Share Broking Pvt Ltd

    (2013) TaxCorp(LJ) 2014 (ITAT-MUMBAI)

14. ITAT Delhi · 18 Jun 2013
    Income-tax Act, 1961, s 37(1)

    Assistant Commissioner of Income Tax v PACL India Ltd

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

15. Delhi High Court · 19 Jul 2013
    Income-tax Act, 1961, s 147, 263(2)

    Commissioner of Income Tax v Bharti Airtel Limited

    (2013) TaxCorp(LJ) 2012 (HC-DELHI)

16. Allahabad High Court · 19 Jul 2013
    Income-tax Act, 1961, s 12A

    Commissioner of Income Tax v State Urban Development Agency (SUDA)

    (2013) TaxCorp(LJ) 2011 (HC-ALLAHABAD)

17. ITAT Mumbai · 17 Jul 2013
    Income-tax Act, 1961, s 115JB

    I Dream Productions Pvt Ltd v ACIT

    (2013) TaxCorp(LJ) 2010 (ITAT-MUMBAI)

18. ITAT Ahmedabad · 28 Jun 2013
    Income-tax Act, 1961, s 271G, 92D(3)

    Assistant Director of Income Tax (International Taxation) v Nikko Resources Limited

    (2013) TaxCorp(LJ) 2009 (ITAT-AHMEDABAD)

19. Delhi High Court · 16 Jul 2013
    Income-tax Act, 1961, s 80M

    Commissioner of Income Tax v Delhi Tourism & Transportation Development Corportation Ltd

    (2013) TaxCorp(LJ) 2008 (HC-DELHI)

20. Delhi High Court · 11 Jul 2013
    Income-tax Act, 1961, s 73, 43(5), 28, 41

    Commissioner of Income Tax Delhi v DLF Commercial Developers Limited

    (2013) TaxCorp(LJ) 2007 (HC-DELHI)

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