Direct Tax landmark rulings

1. ITAT Mumbai · 24 Jul 2013
   Despite Sanction Reopening Void If Satisfaction is Recorded in a casual or routine manner

   Shri Amarlal Bajaj Vs.The ACIT

   (2013) TaxCorp(LJ) 1746 (ITAT-MUMBAI)

2. ITAT Mumbai · 14 Sep 2013
   Income tax section 115JB

   ACIT vs Goodwill Theatres Pvt. Ltd

   (2013) TaxCorp(LJ) 1745 (ITAT-MUMBAI) · Income tax section 115JB

3. ITAT Mumbai · 14 Sep 2013
   Income Tax Section 32(1)(iia)

   MITC Rolling Mills P. Ltd. vs ACIT

   (2013) TaxCorp(LJ) 1744 (ITAT-MUMBAI) · Income Tax Section 32(1)(iia)

4. Delhi High Court · 14 Sep 2013
   Income tax Section 40(a)(ia)

   Commissioner of Income Tax vs Naresh Kumar

   (2013) TaxCorp(LJ) 1743 (HC-DELHI) · Income tax Section 40(a)(ia)

5. ITAT Bangalore · 14 Sep 2013
   Income Tax Section 2(22)(e)

   Assistant Commissioner of Income Tax vs Source Hub India Pvt. Ltd

   (2013) TaxCorp(LJ) 1742 (ITAT-BANGALORE) · Income Tax Section 2(22)(e)

6. ITAT Ahmedabad · 14 Sep 2013
   Loss due to accidental fire of a particular stock in trade of an assessee is a trading loss

   GE India Industrial Pvt. Ltd. vs Deputy Commission of Income-tax

   (2013) TaxCorp(LJ) 1741 (ITAT-AHMEDABAD)

7. ITAT Ahmedabad · 14 Sep 2013
   Income Tax Section 40A(2)(b)

   Bhavnagar Salt & Industrial Works Private Limited vs Joint Commissioner of Income Tax

   (2013) TaxCorp(LJ) 1740 (ITAT-AHMEDABAD) · Income Tax Section 40A(2)(b)

8. Supreme Court · 14 Sep 2013
   Central Excise - MODVAT

   KCP Ltd vs Commissioner of Central Excise

   (2013) TaxCorp(LJ) 1739 (SC)

9. Supreme Court · 14 Sep 2013
   Flat owner can sell, let or mortgage his flat for loan without permission of the builder or Society

   Hill Properties Ltd vs Union Bank of India

   (2013) TaxCorp(LJ) 1738 (SC)

10. Bombay High Court · 14 Sep 2013
    Income Tax Section 245D(1)

    CIT vs Income Tax Settlement Commission & M/s. Chirag Construction RMC

    (2013) TaxCorp(LJ) 1737 (HC-BOMBAY) · Income Tax Section 245D(1)

11. Supreme Court · 14 Sep 2013
    Income Tax Section 10A

    CIT vs Heartland KG Information Limited

    (2013) TaxCorp(LJ) 1736 (SC) · Income Tax Section 10A

12. ITAT Mumbai · 14 Sep 2013
    Income Tax Section 158BC

    DCIT vs Mrs. Meera Khetan

    (2013) TaxCorp(LJ) 1735 (ITAT-MUMBAI) · Income Tax Section 158BC

13. ITAT Mumbai · 07 Sep 2013
    Income Tax Section 14A

    Priya Ltd. vs DCIT

    (2013) TaxCorp(LJ) 1734 (ITAT-MUMBAI) · Income Tax Section 14A

14. ITAT Mumbai · 07 Sep 2013
    Income Tax Section 32

    Hathway Investments Pvt. Ltd vs Addl. CIT

    (2013) TaxCorp(LJ) 1733 (ITAT-MUMBAI) · Income Tax Section 32

15. ITAT Chennai · 07 Sep 2013
    Income Tax Section 80IA(5)

    Deputy Commissioner of Income Tax vs Viking Textiles P. Ltd

    (2013) TaxCorp(LJ) 1732 (ITAT-CHENNAI) · Income Tax Section 80IA(5)

16. Delhi High Court · 07 Sep 2013
    Income Tax Section 80-I, 80-I(1), 80-I(2)

    KRISHAK BHARTI COOPERATIVE LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX

    (2013) TaxCorp(LJ) 1731 (HC-DELHI) · Income Tax Section 80-I, 80-I(1), 80-I(2)

17. ITAT Ahmedabad · 07 Sep 2013
    Income Tax Section 194C, 201(1), 201(1A)

    Assistant Geologist Geology & Mining Dept vs The Income Tax Officer

    (2013) TaxCorp(LJ) 1730 (ITAT-AHMEDABAD) · Income Tax Section 194C, 201(1), 201(1A)

18. ITAT Cochin · 07 Sep 2013
    Return filed manually in addition to electronic can't be ruled out.

    Menco Switchgear Pvt. Ltd vs Income Tax Officer

    (2013) TaxCorp(LJ) 1729 (ITAT-COCHIN)

19. Allahabad High Court · 07 Sep 2013
    Evidence - Agricultural income - Primary vs Secondary not required in every year

    Commissioner Of Income Tax vs Landmark Innovation Pvt. Ltd

    (2013) TaxCorp(LJ) 1728 (HC-ALLAHABAD)

20. Allahabad High Court · 07 Sep 2013
    Short term vs Long term - conversion from lease hold to free hold

    Commissioner Of Income Tax vs Smt. Rama Rani Kalia

    (2013) TaxCorp(LJ) 1727 (HC-ALLAHABAD)

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