Direct Tax landmark rulings

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

   Visveswaraya Technological University Belgaum vs ACIT

   (2013) TaxCorp(LJ) 1666 (ITAT-PANAJI) · Income Tax Section 10(23C)(iiiab)

2. ITAT Chennai · 19 Aug 2013
   Income Tax Section 40(a)(ia), 197

   Asst. Commissioner of Income Tax vs Leather India

   (2013) TaxCorp(LJ) 1665 (ITAT-CHENNAI) · Income Tax Section 40(a)(ia), 197

3. ITAT Delhi · 19 Aug 2013
   Income Tax Section 147, 154, 263

   Sharda Exports vs. Joint Commissioner of IT

   (2013) TaxCorp(LJ) 1664 (ITAT-DELHI) · Income Tax Section 147, 154, 263

4. ITAT Delhi · 19 Aug 2013
   Income Tax Section 147, 154, 263

   Sharda Exports vs. Joint Commissioner of IT

   (2013) TaxCorp(LJ) 1663 (ITAT-DELHI) · Income Tax Section 147, 154, 263

5. Delhi High Court · 08 Aug 2013
   Taxability of grant by the govt. for improvisation of air connectivity

   COMMISSIONER OF INCOME TAX-I versus AIRLINE ALLIED SERVICES LTD.

   (2013) TaxCorp(LJ) 1662 (HC-DELHI)

6. ITAT Visakhapatnam · 18 Aug 2013
   Income Tax Section 54B, 54F, 2(47)(v)

   Ganta Vijaya Lakshmi vs The Income Tax Officer

   (2013) TaxCorp(LJ) 1661 (ITAT-VISAKHAPATNAM) · Income Tax Section 54B, 54F, 2(47)(v)

7. Karnataka High Court · 18 Aug 2013
   CBDT alone which will have to consider the claim of the petitioners to condone the delay

   UNIQUE SHELTERS PVT. LTD vs UOI & Others

   (2013) TaxCorp(LJ) 1660 (HC-KARNATAKA)

8. ITAT Mumbai · 18 Aug 2013
   Prior to 2002 depreciation available without any limit of 8 years

   Confidence Petroleum India Ltd vs DCIT

   (2013) TaxCorp(LJ) 1659 (ITAT-MUMBAI)

9. Madras High Court · 18 Aug 2013
   ..

   Commissioner of Income Tax vs Deco De Trend

   (2013) TaxCorp(LJ) 1658 (HC-MADRAS) · Income Tax Section 10B, 2(29)BA

10. Bombay High Court · 18 Aug 2013
    Income Tax 142(2A)

    Hiranandani Foundation vs Joint Director of Income Tax & Others

    (2013) TaxCorp(LJ) 1657 (HC-BOMBAY) · Income Tax 142(2A)

11. Supreme Court · 18 Aug 2013
    Income Tax Section 148

    COMMISSIONER OF INCOME TAX & ORS vs CHHABIL DASS AGARWAL

    (2013) TaxCorp(LJ) 1656 (SC) · Income Tax Section 148

12. Supreme Court · 18 Aug 2013
    Income Tax section 245Q(1)

    Hyosung Corporation, Korea In re

    (2013) TaxCorp(LJ) 1655 (SC) · Income Tax section 245Q(1)

13. Supreme Court · 18 Aug 2013
    ‘Care or cure’, is the clue for the resolution of the lis arising in these cases

    Commissioner of Central Excise vs Ciens Laboratories

    (2013) TaxCorp(LJ) 1654 (SC)

14. Supreme Court · 18 Aug 2013
    Central Excise – Liability of new owner of property

    Rana Girders Ltd Vs. Union of India & Ors

    (2013) TaxCorp(LJ) 1653 (SC)

15. ITAT Mumbai · 16 Aug 2013
    Income Tax Section 32 and 115WB

    Grasim Industries Ltd. vs The ACIT

    (2013) TaxCorp(LJ) 1652 (ITAT-MUMBAI) · Income Tax Section 32 and 115WB

16. ITAT Mumbai · 16 Aug 2013
    Income Tax Sections 132, 132A, 153A

    Balaji Yarn Ltd. vs Dy. Commissioner of Income Tax Central

    (2013) TaxCorp(LJ) 1651 (ITAT-MUMBAI) · Income Tax Sections 132, 132A, 153A

17. Delhi High Court · 16 Aug 2013
    Income Tax Section 43B

    Dalmia Cement (Bharat) Ltd vs Commissioner Of Income Tax

    (2013) TaxCorp(LJ) 1650 (HC-DELHI) · Income Tax Section 43B

18. Calcutta High Court · 16 Aug 2013
    Entry of Goods into Local Areas Act, 2012 to be held ultra vires of Article 304(b) of the Constitution

    Tata Steel Limited & Anr. vs The State of West Bengal & Ors

    (2013) TaxCorp(LJ) 1649 (HC-CALCUTTA)

19. ITAT Kolkata · 15 Aug 2013
    Incomplete building of the assessee neither falls within the definition of a building

    Shri Sanjay Krishna Hegde vs Assistant Commissioner of Wealth Tax

    (2013) TaxCorp(LJ) 1648 (ITAT-KOLKATA)

20. Delhi High Court · 14 Aug 2013
    Income Tax Section 10(10CC), Rule 3 of the Income tax Rules, 1962

    YOSHIO KUBO vs CIT

    (2013) TaxCorp(LJ) 1647 (HC-DELHI) · Income Tax Section 10(10CC), Rule 3 of the Income tax Rules, 1962

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