Direct Tax landmark rulings

1. Delhi High Court · 09 Jul 2013
   Income-tax Act, 1961, s 115JA, 115JAA, 2(43), 2(45)

   Ester Industries Limited v Union of India and Ors

   (2013) TaxCorp(LJ) 2006 (HC-DELHI)

2. Bombay High Court · 03 Jul 2013
   Income-tax Act, 1961, s 194-I

   ITO (TDS) v Wadhwa & Associates Realtors Pvt Ltd

   (2013) TaxCorp(LJ) 2005 (HC-BOMBAY)

3. Allahabad High Court · 12 Jul 2013
   Income from undisclosed sources — Unexplained investments

   Commissioner of Income Tax v Gopal Das Sarab Dayal Sons

   (2013) TaxCorp(LJ) 2004 (HC-ALLAHABAD)

4. Delhi High Court · 09 Jul 2013
   Business expenditure — Training expenses

   Commissioner of Income Tax v Samsung India Electronics Ltd

   (2013) TaxCorp(LJ) 2003 (HC-DELHI)

5. Allahabad High Court · 09 Jul 2013
   Income-tax Act, 1961, s 113

   Commissioner of Income Tax v Raj Jewellers

   (2013) TaxCorp(LJ) 2002 (HC-ALLAHABAD)

6. Madras High Court · 01 Jul 2013
   Income-tax Act, 1961, s 263

   Commissioner of Income Tax v Tenneco RC India Pvt Ltd

   (2013) TaxCorp(LJ) 2001 (HC-MADRAS)

7. ITAT Hyderabad · 15 Jul 2013
   Income-tax Act, 1961, s 35(2AB)

   Deputy Commissioner of Income Tax v Reliance Celulose Products Ltd

   (2013) TaxCorp(LJ) 2000 (ITAT-HYDERABAD)

8. Delhi High Court · 09 Jul 2013
   Income-tax Act, 1961, s 37, 10(2)

   Commissioner of Income Tax v Samsung India Electronics Ltd

   (2013) TaxCorp(LJ) 1999 (HC-DELHI)

9. Allahabad High Court · 09 Jul 2013
   Income-tax Act, 1961, s 10(29), 32(1), 43(6)

   Commissioner of Income Tax V U P State Warehousing Corp

   (2013) TaxCorp(LJ) 1998 (HC-ALLAHABAD)

10. ITAT Hyderabad · 28 Jun 2013
    Income-tax Act, 1961, s 92C

    HSBC Electronic Data Processing India Ltd v Dy Commissioner of Income

    (2013) TaxCorp(LJ) 1997 (ITAT-HYDERABAD)

11. ITAT Mumbai · 10 Jul 2013
    Income-tax Act, 1961, s 40(a)(ia)

    Assistant Commissioner of Income Tax v Sterling Exports

    (2013) TaxCorp(LJ) 1996 (ITAT-MUMBAI)

12. ITAT Cochin · 10 Jul 2013
    Income-tax Act, 1961, s 271(1)(c), 275

    Assistant Commissioner of Income Tax v English Indian Clays Ltd

    (2013) TaxCorp(LJ) 1995 (ITAT-COCHIN)

13. Delhi High Court · 09 Jul 2013
    Income-tax Act, 1961, s 147, 263

    DIT v Jyoti Foundation

    (2013) TaxCorp(LJ) 1994 (HC-DELHI)

14. MP High Court · 27 Jun 2013
    Income-tax Act, 1961, s 132(1)

    Rajesh Rajora v Chief Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1993 (HC-MP)

15. ITAT Jodhpur · 15 Jul 2013
    Income-tax Act, 1961, s 28(iiid), 80HHC, 139, 143(3), 147, 148

    Assitant Commissioner of Income Tax v Traditional Handicrafts Centre

    (2013) TaxCorp(LJ) 1992 (ITAT-JODHPUR)

16. ITAT Jodhpur · 15 Jul 2013
    Income-tax Act, 1961, s 36(v), 234B

    Barmer Central Cooperative Bank Limited v ACIT

    (2013) TaxCorp(LJ) 1991 (ITAT-JODHPUR)

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

    Income Tax Officer v A M Udyog Ltd

    (2013) TaxCorp(LJ) 1990 (ITAT-KOLKATA)

18. ITAT Jodhpur · 08 May 2013
    Income-tax Act, 1961, s 10(38)

    Ramesh Kumar Jain (HUF) v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1989 (ITAT-JODHPUR)

19. ITAT Hyderabad · 10 Jul 2013
    Income-tax Act, 1961, s 54, 54F

    Vittal Krishna Conjeevaram v Income Tax Officer

    (2013) TaxCorp(LJ) 1988 (ITAT-HYDERABAD)

20. Bombay High Court · 09 Jul 2013
    Notice of motion — Condonation of delay

    Prima Paper & Engineering Pvt Ltd v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1987 (HC-BOMBAY)

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