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Landmark Rulings

Direct Tax landmark rulings

16,089 rulings

  1. Gujarat High Court · 26 Aug 2013
    Income Tax Section 143(1), 154 and Form 26AS

    VAGHJIBHAI S BISHNOI vs INCOME TAX OFFICER

    (2013) TaxCorp(LJ) 1686 (HC-GUJARAT) · Income Tax Section 143(1), 154 and Form 26AS

  2. ITAT Mumbai · 26 Aug 2013
    Income Tax Section 14A, Rule 8D

    Dy. CIT vs. Damani Estates & Finance Pvt. Ltd

    (2013) TaxCorp(LJ) 1685 (ITAT-MUMBAI) · Income Tax Section 14A, Rule 8D

  3. Delhi High Court · 24 Jul 2013
    Ownership not necessary for consideration of service charges as profits & gains from industrial undertaking

    KRISHAK BHARTI COOPERATIVE LIMITED versus DEPUTY COMMISSIONER OF INCOME TAX

    (2013) TaxCorp(LJ) 1684 (HC-DELHI)

  4. ITAT Delhi · 24 May 2013
    Tax Implications of Foreign ESOPs to expatriate employee of foreign company In India

    ACIT, Circle 48(1) vs. Robert Arthur Keltz

    (2013) TaxCorp(LJ) 1683 (ITAT-DELHI)

  5. ITAT Delhi · 05 Jul 2013
    Disallowance on account of bad debt & advances written off not justified

    M/s Pepsico India Holdings Private Limited VS. DCIT

    (2013) TaxCorp(LJ) 1682 (ITAT-DELHI)

  6. ITAT Mumbai · 10 Jul 2013
    Procedure to claim Refund On Contract Cancellation with non-resident

    Income Tax Officer, (International Taxation) TDS-2, Mumbai Vs. M/s. Sun Pharmaceutical Industries Ltd.

    (2013) TaxCorp(LJ) 1681 (ITAT-MUMBAI)

  7. Gujarat High Court · 09 Jul 2013
    HC criticize Department for not giving legitimate credit of TDS to Assessee for its own shortcomings

    VAGHJIBHAI S BISHNOI Versus INCOME TAX OFFICER

    (2013) TaxCorp(LJ) 1680 (HC-GUJARAT)

  8. Madras High Court · 24 Aug 2013
    Income Tax Sections 2(47)(v), 45 and Section 5, 53A of Transfer of Property ACT

    CIT vs J MAHALINGAM

    (2013) TaxCorp(LJ) 1679 (HC-MADRAS) · Income Tax Sections 2(47)(v), 45 and Section 5, 53A of Transfer of Property ACT

  9. ITAT Chennai · 24 Aug 2013
    Income Tax Section 80IB

    Shriram Properties Pvt. Ltd vs ACIT

    (2013) TaxCorp(LJ) 1678 (ITAT-CHENNAI) · Income Tax Section 80IB

  10. ITAT Hyderabad · 23 Aug 2013
    Decision of one High Court is not binding on other High Courts or Tribunals in other jurisdiction

    Sushee Infra Pvt. Ltd vs Dy. Commissioner of Income-tax

    (2013) TaxCorp(LJ) 1677 (ITAT-HYDERABAD)

  11. ITAT Chandigarh · 23 Aug 2013
    Income Tax Section 2(47)(v), 45, 54 and Section 53A of TPA

    Charanjit Singh Atwal vs I.T.O.

    (2013) TaxCorp(LJ) 1676 (ITAT-CHANDIGARH) · Income Tax Section 2(47)(v), 45, 54 and Section 53A of TPA

  12. Allahabad High Court · 21 Aug 2013
    No penalty on deductor of TDS for non-mention of payee’s PAN in Form 16A

    Commissioner of Income-tax vs Gail (India) Ltd

    (2013) TaxCorp(LJ) 1675 (HC-ALLAHABAD)

  13. Allahabad High Court · 21 Aug 2013
    No difference in the Tribunal's powers under the old and the new Act

    Mayur Sheet Grah (P) Ltd. vs Commissioner Of Income Tax

    (2013) TaxCorp(LJ) 1674 (HC-ALLAHABAD)

  14. Allahabad High Court · 21 Aug 2013
    Statutory requirements are always mandatory

    Commissioner Of Income Tax vs Sh. Deepak Gupta

    (2013) TaxCorp(LJ) 1673 (HC-ALLAHABAD)

  15. Madras High Court · 21 Aug 2013
    Income Tax Section 132A and IPC Section 41(2) read with 102 Code of Criminal Procedure

    ADIT (INV) vs SRI A KHADER MOHIDEEN

    (2013) TaxCorp(LJ) 1672 (HC-MADRAS) · Income Tax Section 132A and IPC Section 41(2) read with 102 Code of Criminal Procedure

  16. Allahabad High Court · 26 Jul 2013
    HC asks CBDT to enquire into conduct of AO for not acting bonafide manner

    Commissioner Of Income Tax Vs. Intezar Ali

    (2013) TaxCorp(LJ) 1671 (HC-ALLAHABAD)

  17. ITAT Mumbai · 24 Jul 2013
    Inadvertent mistake by assessee in filing of Return of Income Tax will not lead to disallowance

    The DCIT V/s. M/s. Hemlata Investment Pvt. Ltd.

    (2013) TaxCorp(LJ) 1670 (ITAT-MUMBAI)

  18. Supreme Court · 10 May 2010
    Reassessment order cannot be challenged in Writ – SC

    COMMISSIONER OF INCOME TAX & ORS. VERSUS CHHABIL DASS AGARWAL

    (2013) TaxCorp(LJ) 1669 (SC)

  19. Supreme Court · 20 Aug 2013
    Article 300A & Article 31(1) of the Constitution of India

    State of Jharkhand & Ors. vs Jitendra Kumar Srivastava

    (2013) TaxCorp(LJ) 1668 (SC) · Article 300A & Article 31(1) of the Constitution of India

  20. ITAT Panaji · 20 Aug 2013
    Income Tax Section 10(23C)(iiiab)

    Visveswaraya Technological University Belgaum vs ACIT

    (2013) TaxCorp(LJ) 1667 (ITAT-PANAJI) · Income Tax Section 10(23C)(iiiab)

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