Direct Tax landmark rulings

1. ITAT Delhi · 28 Jun 2013
   Income-tax Act, 1961, s 271(1)(c)

   ACIT v Onicra Credit Rating Agency of India Ltd

   (2013) TaxCorp(LJ) 1986 (ITAT-DELHI)

2. ITAT Delhi · 28 Jun 2013
   Income-tax Act, 1961, s 11(5)

   ADIT(E) v Natrip Implementation Society

   (2013) TaxCorp(LJ) 1985 (ITAT-DELHI)

3. ITAT Mumbai · 05 Jul 2013
   Income-tax Act, 1961, s 37, 10(2), r 9A of Income-tax Rules 1962

   ACCC v Ashwal Investment Pvt Ltd

   (2013) TaxCorp(LJ) 1984 (ITAT-MUMBAI)

4. ITAT Mumbai · 05 Jul 2013
   Article 8 of Indo–Malaysia DTAA (Treaty)

   MISC Berhad (Formerly Known As Malaysia International Shipping Corporation) v Assistant Director of Income Tax (International Taxation)

   (2013) TaxCorp(LJ) 1983 (ITAT-MUMBAI)

5. ITAT Mumbai · 03 Jul 2013
   Income-tax Act, 1961, s 253, 172(2), Art 8A of Indo–Netherlands Treaty, Art 9(5) of India–UK DTAA (Treaty)

   Nedlloyd BV v Deputy Director of Income Tax (International Taxation)

   (2013) TaxCorp(LJ) 1982 (ITAT-MUMBAI)

6. Madras High Court · 18 Jun 2013
   Income-tax Act, 1961, s 139(9), 41(1), 140A, 10(2A)

   Commissioner of Income Tax v Rayala Corporation P Ltd

   (2013) TaxCorp(LJ) 1981 (HC-MADRAS)

7. ITAT Mumbai · 10 Jul 2013
   Income-tax Act, 1961, s 43(1)

   Deputy Commissioner of Income Tax v Global Boards Ltd

   (2013) TaxCorp(LJ) 1980 (ITAT-MUMBAI)

8. Allahabad High Court · 09 Jul 2013
   Income-tax Act, 1961, s 260A, 36(1)(iii)

   Commissioner of Income Tax v UP Asbestos Ltd

   (2013) TaxCorp(LJ) 1979 (HC-ALLAHABAD)

9. ITAT Mumbai · 28 Jun 2013
   Income-tax Act, 1961, s 92C(3)

   Penfort (Israel) Limited v Deputy Director Income Tax (International Taxation)

   (2013) TaxCorp(LJ) 1978 (ITAT-MUMBAI)

10. Madras High Court · 18 Jun 2013
    Income-tax Act, 1961, s 70, 74(1), 54EC, 263, 143(3), 45 to 55A, 88

    Commissioner of Income Tax v Vijay M Mahtaney

    (2013) TaxCorp(LJ) 1977 (HC-MADRAS)

11. ITAT Mumbai · 10 Jul 2013
    Income-tax Act, 1961, s 143(3), 132(1), 292C

    Assistant Commissioner of Income Tax v Metro Construction Company

    (2013) TaxCorp(LJ) 1976 (ITAT-MUMBAI)

12. Allahabad High Court · 09 Jul 2013
    Income-tax Act, 1961, s 142(2A), 143, 144, 153, 152

    Sadana Electric Stores v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1975 (HC-ALLAHABAD)

13. Madras High Court · 04 Jul 2013
    Income-tax Act, 1961, s 263, 40(b)

    Deloitte Haskins & Sells v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1974 (HC-MADRAS)

14. Delhi High Court · 04 Jul 2013
    Income-tax Act, 1961, s 32

    Commissioner of Income Tax v H B Leasing & Finance Ltd

    (2013) TaxCorp(LJ) 1973 (HC-DELHI)

15. P&H High Court · 04 Jul 2013
    Income-tax Act, 1961, s 11, 12A, 13, 148, 149

    Sadhu Singh Hamdard Trust v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1972 (HC-P&H)

16. ITAT Mumbai · 28 Jun 2013
    Income-tax Act, 1961, s 254

    Bear Stearns & Co Inc v Assistant Commissioner of Income Tax (IT)

    (2013) TaxCorp(LJ) 1971 (ITAT-MUMBAI)

17. ITAT Kolkata · 21 Jun 2013
    Income-tax Act, 1961, s 10A

    Narendra Tea Co (P) Ltd v Joint Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1970 (ITAT-KOLKATA)

18. Madras High Court · 17 Jun 2013
    Income from undisclosed sources — Unexplained investment

    Commissioner of Income Tax v R Mallika

    (2013) TaxCorp(LJ) 1969 (HC-MADRAS)

19. Allahabad High Court · 03 Jul 2013
    Income-tax Act, 1961, s 260-A

    Commissioner of Income Tax and Anr v Sanspareils Greenlands Pvt Ltd

    (2013) TaxCorp(LJ) 1968 (HC-ALLAHABAD)

20. Delhi High Court · 02 Jul 2013
    Income-tax Act, 1961, s 245C, 245D

    Commissioner of Income Tax v Income Tax Settlement Commission & ors

    (2013) TaxCorp(LJ) 1967 (HC-DELHI)

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