Direct Tax landmark rulings

1. ITAT Lucknow · 25 Jun 2013
   Income-tax Act, 1961, s 201(1A)

   Uttar Pradesh Financial Corporation v Income Tax Officer (TDS)

   (2013) TaxCorp(LJ) 1946 (ITAT-LUCKNOW)

2. ITAT Ahmedabad · 21 Jun 2013
   Income-tax Act, 1961, s 132B

   Kanishka Prints Pvt Ltd v ACIT

   (2013) TaxCorp(LJ) 1945 (ITAT-AHMEDABAD)

3. ITAT Lucknow · 25 Jun 2013
   Income-tax Act, 1961, s 194I, 194C

   Kribhco Shyam Fertilizers Ltd v Income Tax Officer (TDS)

   (2013) TaxCorp(LJ) 1944 (ITAT-LUCKNOW)

4. ITAT Lucknow · 21 Jun 2013
   Income-tax Act, 1961, s 252

   Kanpur Plastipack Limited v Income Tax Officer

   (2013) TaxCorp(LJ) 1943 (ITAT-LUCKNOW)

5. ITAT Ahmedabad · 19 Jun 2013
   Income-tax Act, 1961, s 2(19AA)

   Cairn Energy Gujarat BV v Assistant Director of International Taxation

   (2013) TaxCorp(LJ) 1942 (ITAT-AHMEDABAD)

6. Bombay High Court · 13 Jun 2013
   Income-tax Act, 1961, s 245C, 245D(2C)

   Commissioner of Income Tax (Central) v Income Tax Settlement Commission (ITSC)

   (2013) TaxCorp(LJ) 1941 (HC-BOMBAY)

7. ITAT Mumbai · 21 Jun 2013
   Income-tax Act, 1961, s 22

   M/s Ahimsha Keshav Shrishti v Income Tax Officer

   (2013) TaxCorp(LJ) 1940 (ITAT-MUMBAI)

8. ITAT Cochin · 20 Jun 2013
   Income-tax Act, 1961, s 263, 143(3), 10A

   FCI Technology Services Ltd v Deputy Commissioner of Income Tax, Circle-1(2)

   (2013) TaxCorp(LJ) 1939 (ITAT-COCHIN)

9. ITAT Delhi · 14 Jun 2013
   Income-tax Act, 1961, s 143(3), 147

   Income Tax Officer v Om Fincap Pvt Ltd

   (2013) TaxCorp(LJ) 1938 (ITAT-DELHI)

10. Madras High Court · 03 Jun 2013
    Income-tax Act, 1961, s 37(1)

    FL Smidth Minerals Pvt Ltd v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1937 (HC-MADRAS)

11. Madras High Court · 17 Jun 2013
    Income-tax Act, 1961, s 254(2)

    Cholamandalam MS General Insurance Co v Royal Sundaram Alliance General Insurance Co Ltd

    (2013) TaxCorp(LJ) 1936 (HC-MADRAS)

12. ITAT Hyderabad · 17 Jun 2013
    Income-tax Act, 1961, s 10A

    Northgate Technologies Ltd, Hyderabad v Dy CIT

    (2013) TaxCorp(LJ) 1935 (ITAT-HYDERABAD)

13. ITAT Lucknow · 06 Jun 2013
    Income-tax Act, 1961, s 201(1)

    ICICI Bank Ltd v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1934 (ITAT-LUCKNOW)

14. Madras High Court · 03 Jun 2013
    Income-tax Act, 1961, s 92CA(3), 92(B), 92F(v)

    M/s Panasonic Sales & Services India Pvt Ltd v ACIT

    (2013) TaxCorp(LJ) 1933 (HC-MADRAS)

15. P&H High Court · 08 Aug 2013
    Penalty applies if assessee knowingly made a false claim of deduction U/s. 80IB

    Commissioner of Income Tax I, Ludhiana Versus M/s Tudor Knitting Works Pvt. Limited

    (2013) TaxCorp(LJ) 1792 (HC-P&H)

16. P&H High Court · 10 Sep 2013
    Unexplained commodities income would fall U/s. 68

    Dulari Digital Photo Services Private Limited Versus Commissioner of Income TEX, Ludhiana (Punjab)

    (2013) TaxCorp(LJ) 1791 (HC-P&H)

17. ITAT Chennai · 26 Aug 2013
    Club only for members of trust cannot be said to be engaged in charitable activity

    YONO CLUB TRUST v. The Asst. Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1790 (ITAT-CHENNAI)

18. ITAT Mumbai · 20 Sep 2013
    Investor protection fund formed in pursuance of SEBI guidelines is fund for public charitable cause

    Inter-connected Stock Exchange Investors Protection Fund (ISE IPF) Vs. Director of Income Tax (Exemption)

    (2013) TaxCorp(LJ) 1789 (ITAT-MUMBAI)

19. ITAT Pune · 01 Oct 2013
    Income Tax Section 40A(3)

    DCIT vs Shri Narendra Mithailal Agrawal

    (2013) TaxCorp(LJ) 1788 (ITAT-PUNE) · Income Tax Section 40A(3)

20. ITAT Jaipur · 01 Oct 2013
    Income Tax Section 69

    Income-tax Officer vs Shri Girdhar Gopal Lahoti

    (2013) TaxCorp(LJ) 1787 (ITAT-JAIPUR) · Income Tax Section 69

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