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Landmark Rulings

Direct Tax landmark rulings

16,089 rulings

  1. ITAT Lucknow · 07 Sep 2013
    Income Tax Section 80IB

    Arvind Footwear Pvt Ltd vs. Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1726 (ITAT-LUCKNOW) · Income Tax Section 80IB

  2. Madras High Court · 07 Sep 2013
    Income Tax Ssection 80IC

    The Commissioner of Income Tax vs M/s. Gemini Communication Ltd

    (2013) TaxCorp(LJ) 1725 (HC-MADRAS) · Income Tax Ssection 80IC

  3. Bombay High Court · 07 Sep 2013
    Section 22(1)(b) of Companies Act, 1956

    Intelgain Technologies Pvt. Ltd vs Regional Director, Western Region

    (2013) TaxCorp(LJ) 1724 (HC-BOMBAY) · Section 22(1)(b) of Companies Act, 1956

  4. Delhi High Court · 07 Sep 2013
    Income tax Section 30(a)(ii)

    Surinder Madan vs Asistant Commissioner Of Income Tax

    (2013) TaxCorp(LJ) 1723 (HC-DELHI) · Income tax Section 30(a)(ii)

  5. Supreme Court · 07 Sep 2013
    Rule 57A(6) of the Central Excise Rules, 1944 r.w Notification No. 58/97-CE(NT) dated 30.8.1997

    Commissioner of Central Excise vs Kay Kay Industries

    (2013) TaxCorp(LJ) 1722 (SC) · Rule 57A(6) of the Central Excise Rules, 1944 r.w Notification No. 58/97-CE(NT) dated 30.8.1997

  6. AAR · 07 Sep 2013
    Marketing and sales support in India to a firm located outside India amounts to export of services

    TANDUS FLOORING INDIA PVT LTD vs THE COMMISSIONER OF SERVICE TAX

    (2013) TaxCorp(LJ) 1721 (AAR)

  7. Karnataka High Court · 07 Sep 2013
    Income Tax Sections 10(10C), 35DDA, 263, Rule 2BA

    COMMISSIONER OF INCOME TAX vs STATE BANK OF MYSORE

    (2013) TaxCorp(LJ) 1720 (HC-KARNATAKA) · Income Tax Sections 10(10C), 35DDA, 263, Rule 2BA

  8. Madras High Court · 07 Sep 2013
    Income Tax Section 2(xxiv) of the Gift Tax Act and S. 47(iv) of Income Tax Act

    New Ambadi Estates Private Limited vs JCIT

    (2013) TaxCorp(LJ) 1719 (HC-MADRAS) · Income Tax Section 2(xxiv) of the Gift Tax Act and S. 47(iv) of Income Tax Act

  9. ITAT Chennai · 07 Sep 2013
    Income Tax Section 2(47), 50C

    Smt. Sowcar Janaki vs The Income Tax Officer

    (2013) TaxCorp(LJ) 1718 (ITAT-CHENNAI) · Income Tax Section 2(47), 50C

  10. ITAT Chennai · 05 Sep 2013
    Income Tax Section 80IA(5)

    Assistant Commissioner of Income Tax vs Ramraj Handloom

    (2013) TaxCorp(LJ) 1717 (ITAT-CHENNAI) · Income Tax Section 80IA(5)

  11. Delhi High Court · 25 Sep 2012
    CA Firm eligible for interest for inordinate delay in fixation & payment of fees

    SC & ASSOCIATES CHARTERED ACCOUNTANTS versus UNION OF INDIA & OTHERS

    (2013) TaxCorp(LJ) 1716 (HC-DELHI)

  12. ITAT Ahmedabad · 05 Jul 2013
    No Section 14A / Rule 8D Disallowance of Interest If Income Exceeds Expenditure

    The Income-tax Officer Vs. Karnavati Petrochmem Pvt. Ltd.

    (2013) TaxCorp(LJ) 1715 (ITAT-AHMEDABAD)

  13. Supreme Court · 13 Dec 2012
    Disclosure of names / addresses of Interview Board members may endanger their lives : SC

    Bihar Public Service Commission Vs. Saiyed Hussain Abbas Rizwi & ANR.

    (2013) TaxCorp(LJ) 1714 (SC)

  14. Allahabad High Court · 09 Jul 2013
    No Disallowance U/s. 40(a)(ia) For TDS Already Paid During The Year: HC

    Commissioner Of Income Tax, Muzaffarnagar Vs. M/S Vector Shipping Services(P) Ltd.

    (2013) TaxCorp(LJ) 1713 (HC-ALLAHABAD)

  15. ITAT Chennai · 19 Jul 2013
    Section 14A / Rule 8D not applies to short-term investments

    Sundaram Asset Management Co. Ltd. Vs. Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1712 (ITAT-CHENNAI)

  16. ITAT Panaji · 31 Aug 2013
    Income Tax Section 2(22)(e)

    Britto Amusements Pvt. Ltd vs Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1711 (ITAT-PANAJI) · Income Tax Section 2(22)(e)

  17. ITAT Bangalore · 31 Aug 2013
    Income tax Section 2(22)(e)

    Raja Bagmane vs The Asst. Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1710 (ITAT-BANGALORE) · Income tax Section 2(22)(e)

  18. ITAT Bangalore · 31 Aug 2013
    Income Tax Section 2(22)(e)

    The Assistant Commissioner of Income Tax vs Shri C.V. Reddy

    (2013) TaxCorp(LJ) 1709 (ITAT-BANGALORE) · Income Tax Section 2(22)(e)

  19. Allahabad High Court · 31 Aug 2013
    Income Tax Section 2(22)(e)

    CIT vs Unad Cath Exports (P) Ltd

    (2013) TaxCorp(LJ) 1708 (HC-ALLAHABAD) · Income Tax Section 2(22)(e)

  20. ITAT Bangalore · 31 Aug 2013
    Income Tax Section 2(22)(e)

    The Deputy Commissioner Vs. Smt. Vaishnavi Tekumalla

    (2013) TaxCorp(LJ) 1707 (ITAT-BANGALORE) · Income Tax Section 2(22)(e)

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