Direct Tax landmark rulings

1. Madras High Court · 21 Sep 2013
   Income Tax Section 41(1)

   The Commissioner of Income Tax vs Innvol Medical India Limited

   (2013) TaxCorp(LJ) 1766 (HC-MADRAS) · Income Tax Section 41(1)

2. ITAT Delhi · 21 Sep 2013
   Income tax Section 2(15), 12A, 11(4)/11(4A)

   Divya Yog Mandir Trust vs Joint Commissioner of Income-tax

   (2013) TaxCorp(LJ) 1765 (ITAT-DELHI) · Income tax Section 2(15), 12A, 11(4)/11(4A)

3. ITAT Mumbai · 21 Sep 2013
   Income Tax Section 147, 151

   Shri Amaralal Bajaj vs The ACIT

   (2013) TaxCorp(LJ) 1764 (ITAT-MUMBAI) · Income Tax Section 147, 151

4. ITAT Delhi · 21 Sep 2013
   Income Tax Section 153A

   MGF Automobiles Ltd vs ACIT

   (2013) TaxCorp(LJ) 1763 (ITAT-DELHI) · Income Tax Section 153A

5. ITAT Rajkot · 21 Sep 2013
   Income Tax Section 206C, 201(1A)(i)

   Bharti Auto Products vs Commissioner of Income-tax

   (2013) TaxCorp(LJ) 1762 (ITAT-RAJKOT) · Income Tax Section 206C, 201(1A)(i)

6. Allahabad High Court · 21 Sep 2013
   Income Tax Section 145A

   Commissioner of Income Tax vs Sangam Structurals Ltd

   (2013) TaxCorp(LJ) 1761 (HC-ALLAHABAD) · Income Tax Section 145A

7. ITAT Mumbai · 21 Sep 2013
   Income Tax Section 263

   Dolphin Offshore Enterprises (I) Ltd vs Dy.Commissioner of Income-tax

   (2013) TaxCorp(LJ) 1760 (ITAT-MUMBAI) · Income Tax Section 263

8. Supreme Court · 21 Sep 2013
   Compulsory Retirement is neither punitive nor stigmatic.

   RAJASTHAN STATE ROAD TRANSPORT CORP. & ORS vs BABU LAL JANGIR

   (2013) TaxCorp(LJ) 1759 (SC)

9. ITAT Mumbai · 21 Sep 2013
   Expl 5 to s. 271(1)(c)

   Income Tax Officer (Central) vs Gope M. Rochlani

   (2013) TaxCorp(LJ) 1758 (ITAT-MUMBAI) · Expl 5 to s. 271(1)(c)

10. ITAT Ahmedabad · 21 Sep 2013
    Income Tax Section 32

    UTI Bank Limited Vs. The ACIT

    (2013) TaxCorp(LJ) 1757 (ITAT-AHMEDABAD) · Income Tax Section 32

11. Allahabad High Court · 21 Sep 2013
    Income Tax Section 50C

    The Commissioner Of Income Tax vs Sh. Chandra Narain Chaudhri

    (2013) TaxCorp(LJ) 1756 (HC-ALLAHABAD) · Income Tax Section 50C

12. ITAT Mumbai · 21 Sep 2013
    Income Tax Section 54, 54F, 49(1)(iii)(a)

    Meher R. Surti vs Income Tax Officer

    (2013) TaxCorp(LJ) 1755 (ITAT-MUMBAI) · Income Tax Section 54, 54F, 49(1)(iii)(a)

13. Supreme Court · 21 Sep 2013
    Voluntary Retirement - Employee cannot be termed as a slave

    Vijay S. Sathaye vs Indian Airlines Ltd. & Ors

    (2013) TaxCorp(LJ) 1754 (SC)

14. ITAT Delhi · 21 Sep 2013
    Income Tax Section 143(2)

    Crystal Phosphates Ltd vs Asstt. Commissioner of Income-tax

    (2013) TaxCorp(LJ) 1753 (ITAT-DELHI) · Income Tax Section 143(2)

15. ITAT Mumbai · 21 Sep 2013
    Income Tax Section 32

    State Bank of India vs Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1752 (ITAT-MUMBAI) · Income Tax Section 32

16. ITAT Mumbai · 21 Sep 2013
    Compensation received in lieu of loss of a source of income

    3i Infotech Limited vs The Additional Commissioner of Income (IT)

    (2013) TaxCorp(LJ) 1751 (ITAT-MUMBAI)

17. ITAT Ahmedabad · 21 Sep 2013
    Income Tax Section 80G(5)

    Kantilal Manilal Charitable Trust vs The Director of Income Tax (Exemption)

    (2013) TaxCorp(LJ) 1750 (ITAT-AHMEDABAD) · Income Tax Section 80G(5)

18. ITAT Delhi · 28 Jun 2013
    In case of completed assessments Addition not valid if no incriminating document found during search

    MGF Automobiles Ltd. Vs. ACIT

    (2013) TaxCorp(LJ) 1749 (ITAT-DELHI)

19. Allahabad High Court · 29 Aug 2013
    Section 50C – If Assessee objects stamp duty valuation, AO must refer valuation of capital asset to DVO

    The Commissioner Of Income Tax Alld And Anr. Vs. Sh. Chandra Narain Chaudhri

    (2013) TaxCorp(LJ) 1748 (HC-ALLAHABAD)

20. ITAT Ahmedabad · 10 Sep 2013
    Sale and Lease Transactions by Banks are Valid and eligible for depreciation

    ACIT Vs. UTI Bank Limited

    (2013) TaxCorp(LJ) 1747 (ITAT-AHMEDABAD)

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