Direct Tax landmark rulings

1. ITAT Mumbai · 31 Aug 2013
   Income Tax Section 80IB(10)

   Kamdhenu Builders Developers & ADDL CIT

   (2013) TaxCorp(LJ) 1706 (ITAT-MUMBAI) · Income Tax Section 80IB(10)

2. ITAT Chennai · 31 Aug 2013
   Income tax – Sections 2(47)(iv), 144A

   INCOME TAX OFFICER vs SHRI M NARAYANAN (HUF)

   (2013) TaxCorp(LJ) 1705 (ITAT-CHENNAI) · Income tax – Sections 2(47)(iv), 144A

3. ITAT Rajkot · 31 Aug 2013
   Income Tax Section 201(1), 201(1A), 194I

   Gujarat Pipavav Port Limited vs DCIT

   (2013) TaxCorp(LJ) 1704 (ITAT-RAJKOT) · Income Tax Section 201(1), 201(1A), 194I

4. Delhi High Court · 31 Aug 2013
   Income-tax Rules 40, 1962

   KELVINATOR OF INDIA LTD vs THE COMMISSIONER OF INCOME TAX & ORS

   (2013) TaxCorp(LJ) 1703 (HC-DELHI) · Income-tax Rules 40, 1962

5. Allahabad High Court · 31 Aug 2013
   Income Tax Section 11, 13(3)

   Commissioner of Income Tax vs Bharat Sewa Sansthan

   (2013) TaxCorp(LJ) 1702 (HC-ALLAHABAD) · Income Tax Section 11, 13(3)

6. Madras High Court · 24 Jul 2013
   Madras HC explains principles when repairs is current and when non current

   M/s.Super Spinning Mills Ltd. vs The Assistant Commissioner of Income-tax

   (2013) TaxCorp(LJ) 1701 (HC-MADRAS)

7. Delhi High Court · 11 Jul 2013
   Aircraft Owned & used by Assessee for travel of its Directors exempt from wealth Tax

   COMMISSIONER OF WEALTH TAX versus JAY PEE VENTURES LTD

   (2013) TaxCorp(LJ) 1700 (HC-DELHI)

8. ITAT Chennai · 28 Aug 2013
   Genuine claim could not have been denied for a technical reason

   South India Travels Private Ltd vs The Assistant Commissioner of Income Tax

   (2013) TaxCorp(LJ) 1699 (ITAT-CHENNAI)

9. ITAT Mumbai · 28 Aug 2013
   Income Tax Section 32(1)

   Dabur India Limited vs The Asstt.Commissioner of Income-tax

   (2013) TaxCorp(LJ) 1698 (ITAT-MUMBAI) · Income Tax Section 32(1)

10. ITAT Chennai · 28 Aug 2013
    Allowing the claim of the assessee following earlier year orders of Tribunal

    The Assistant Commissioner of Income Tax vs Baghmar Finance Ltd

    (2013) TaxCorp(LJ) 1697 (ITAT-CHENNAI)

11. ITAT Mumbai · 28 Aug 2013
    Income Tax Section 148, 147

    Velvet Holdings Pvt. Ltd. vs Dy. CIT

    (2013) TaxCorp(LJ) 1696 (ITAT-MUMBAI) · Income Tax Section 148, 147

12. Rajasthan High Court · 01 Jul 2013
    TDS not deductible on service tax portion – Rajasthan HC

    Commissioner of Income Tax (TDS) Versus M/s. Rajasthan Urban Infrastructure

    (2013) TaxCorp(LJ) 1695 (HC-RAJASTHAN)

13. ITAT Delhi · 27 Aug 2013
    Income Tax Section 271D, 269SS, 269T

    DCIT vs Sahara India Commercial Corpn. Ltd

    (2013) TaxCorp(LJ) 1694 (ITAT-DELHI) · Income Tax Section 271D, 269SS, 269T

14. ITAT Bangalore · 27 Aug 2013
    Income Tax Section 201(1) & 201(1A), 192, 17(2)

    Income Tax Officer vs LG Soft India Private Limited

    (2013) TaxCorp(LJ) 1693 (ITAT-BANGALORE) · Income Tax Section 201(1) & 201(1A), 192, 17(2)

15. ITAT Chennai · 27 Aug 2013
    Income Tax Section 54EC

    Coromandel Industries (P.) Ltd vs Assistant Commissioner of Income-tax

    (2013) TaxCorp(LJ) 1692 (ITAT-CHENNAI) · Income Tax Section 54EC

16. ITAT Bangalore · 27 Aug 2013
    Income Tax Section 30(a)(i)&(ii) , 37, 10(2)(v), 43(5). 10B

    Asstt. Commissioner of Income Tax vs Hanuman Weaving Factory

    (2013) TaxCorp(LJ) 1691 (ITAT-BANGALORE) · Income Tax Section 30(a)(i)&(ii) , 37, 10(2)(v), 43(5). 10B

17. Madras High Court · 27 Aug 2013
    Income Tax Section 31(i) and (b), 37

    Super Spinning Mills Ltd vs The Assistant Commissioner of Income-tax

    (2013) TaxCorp(LJ) 1690 (HC-MADRAS) · Income Tax Section 31(i) and (b), 37

18. ITAT Ahmedabad · 26 Aug 2013
    Income Tax Section 14A, Rule 8D

    Income-tax Officer vs Karnavati Petrochmem Pvt. Ltd

    (2013) TaxCorp(LJ) 1689 (ITAT-AHMEDABAD) · Income Tax Section 14A, Rule 8D

19. Delhi High Court · 26 Aug 2013
    Income Tax Section 271(1)(c)

    CIT vs HCIL KALINDEE ARSSPL

    (2013) TaxCorp(LJ) 1688 (HC-DELHI) · Income Tax Section 271(1)(c)

20. Allahabad High Court · 26 Aug 2013
    Income Tax Section 68, 2(14)

    Commissioner Of Income Tax vs Intezar Ali

    (2013) TaxCorp(LJ) 1687 (HC-ALLAHABAD) · Income Tax Section 68, 2(14)

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