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Landmark Rulings

Direct Tax landmark rulings

16,089 rulings

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

    Shri Ganpatraj Sisodia vs The DCIT

    (2013) TaxCorp(LJ) 1786 (ITAT-JAIPUR) · Income Tax Section 69

  2. Supreme Court · 28 Sep 2013
    Unless mala fides are writ large, delay should be condoned

    IMPROVEMENT TRUST vs UJAGAR SINGH & ORS

    (2013) TaxCorp(LJ) 1785 (SC)

  3. ITAT Chennai · 28 Sep 2013
    Income Tax Section 139(1), 139(4), 153A, 80AC, 80IB(10)

    The Assistant Commissioner of Income-tax vs Shri V.N. Devadoss

    (2013) TaxCorp(LJ) 1784 (ITAT-CHENNAI) · Income Tax Section 139(1), 139(4), 153A, 80AC, 80IB(10)

  4. Supreme Court · 28 Sep 2013
    SC clarify that if for any reason the respondents/other authorities had issued notice(s)

    JAINA WINES PVT. LTD. & ORS. vs STATE OF MAHARASHTRA & ORS.

    (2013) TaxCorp(LJ) 1783 (SC)

  5. Supreme Court · 28 Sep 2013
    S. 13 r.w.s 7 - Prevention of Corruption Act, 1988

    State of Punjab vs Madan Mohan Lal Verma

    (2013) TaxCorp(LJ) 1782 (SC) · S. 13 r.w.s 7 - Prevention of Corruption Act, 1988

  6. ITAT Pune · 28 Sep 2013
    Income Tax Section 80P(2)(a)(i), 80P(2)(d)

    ACIT vs Bajaj Auto Ltd., Employees Co-op. Credit Society Ltd

    (2013) TaxCorp(LJ) 1781 (ITAT-PUNE) · Income Tax Section 80P(2)(a)(i), 80P(2)(d)

  7. Delhi High Court · 28 Sep 2013
    “Canteen allowance” was a part of “Basic wages”

    WHIRLPOOL OF INDIA LTD versus REGIONAL PROVIDENT FUND COMMISSIONER

    (2013) TaxCorp(LJ) 1780 (HC-DELHI)

  8. Delhi High Court · 28 Sep 2013
    Income Tax Section: 115JA

    COMMISSIONER OF INCOME TAX vs SAMSUNG INDIA ELECTRONICS LTD

    (2013) TaxCorp(LJ) 1779 (HC-DELHI) · Income Tax Section: 115JA

  9. Delhi High Court · 28 Sep 2013
    Income Tax Section: 115JA

    COMMISSIONER OF INCOME TAX vs SAMSUNG INDIA ELECTRONICS LTD

    (2013) TaxCorp(LJ) 1778 (HC-DELHI) · Income Tax Section: 115JA

  10. Gujarat High Court · 28 Sep 2013
    Income Tax Section 271(1)(c), 179,

    KANTILAL SAKARLAL GANDHI vs INCOME TAX OFFICER

    (2013) TaxCorp(LJ) 1777 (HC-GUJARAT) · Income Tax Section 271(1)(c), 179,

  11. Gujarat High Court · 28 Sep 2013
    Income Tax Section 271(1)(c), 179,

    KANTILAL SAKARLAL GANDHI vs INCOME TAX OFFICER

    (2013) TaxCorp(LJ) 1776 (HC-GUJARAT) · Income Tax Section 271(1)(c), 179,

  12. ITAT Mumbai · 28 Sep 2013
    Income Tax Section 115JB, 14A, 28 to 43B

    HDFC Standard Life Insurance Company Ltd vs DCIT (OSD)

    (2013) TaxCorp(LJ) 1775 (ITAT-MUMBAI) · Income Tax Section 115JB, 14A, 28 to 43B

  13. ITAT Hyderabad · 21 Aug 2013
    Non-Monetary Asset Transfer Is Not A Slump Sale U/s. 50B

    The ITO vs. M/s. Zinger Investments (P)

    (2013) TaxCorp(LJ) 1774 (ITAT-HYDERABAD)

  14. Supreme Court · 11 Sep 2013
    Occupancy Right In Flat Is Equal To Ownership: SC

    Hill Properties Ltd. Versus Union Bank of India and others

    (2013) TaxCorp(LJ) 1773 (SC)

  15. Supreme Court · 18 Sep 2013
    Accept School leaving certificate as age proof : SC

    Ranjeet Goswami Vs. State of Jharkhand & ANR.

    (2013) TaxCorp(LJ) 1772 (SC)

  16. Bombay High Court · 06 Sep 2013
    Arrest for Drinking cutting tea suspiciously not lawful – HC

    Vijay Lahu Patil versus The State of Maharashtra

    (2013) TaxCorp(LJ) 1771 (HC-BOMBAY)

  17. ITAT Mumbai · 14 Aug 2013
    Interest for delay in buy back process is part of Sale consideration

    ADIT (IT) Vs. Genesis Indian Investment Company Ltd.

    (2013) TaxCorp(LJ) 1770 (ITAT-MUMBAI)

  18. ITAT Delhi · 26 Aug 2013
    OFCDs cannot be equated with ‘loan’ or ‘deposit’ U/s. 269SS

    DCIT, Vs. Sahara India Commercial Corpn. Ltd.

    (2013) TaxCorp(LJ) 1769 (ITAT-DELHI)

  19. ITAT Mumbai · 21 Sep 2013
    Service Tax on commission/discount earned by the acquiring bank

    COMMISSIONER OF SERVICE TAX vs HDFC Bank & Others

    (2013) TaxCorp(LJ) 1768 (ITAT-MUMBAI)

  20. Allahabad High Court · 21 Sep 2013
    Income Tax Section 12AA

    COMMISSIONER OF INCOME TAX vs MUZAFAR NAGAR DEVELOPMENT AUTHORITY

    (2013) TaxCorp(LJ) 1767 (HC-ALLAHABAD) · Income Tax Section 12AA

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