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Landmark Rulings

Direct Tax landmark rulings

16,089 rulings

  1. Madras High Court · 05 Aug 2013
    Income Tax section 147

    Commissioner of Income Tax vs R Selvaraj

    (2013) TaxCorp(LJ) 1626 (HC-MADRAS) · Income Tax section 147

  2. ITAT Kolkata · 05 Aug 2013
    Depreciation is not an expenditure rather charge on asset

    Income Tax Officer Ward-9(4) vs. Kali Kripa Agro

    (2013) TaxCorp(LJ) 1625 (ITAT-KOLKATA)

  3. ITAT Mumbai · 12 Jun 2013
    Mere repetitive transactions in shares cannot ipso-facto make Assessee a trader

    Dr. Rahul Doctor V/s. The ACIT

    (2013) TaxCorp(LJ) 1624 (ITAT-MUMBAI)

  4. Delhi High Court · 11 Jul 2013
    Despite Section 43(5) Exemption, Derivatives Loss Is Speculation Loss For Companies

    THE COMMISSIONER OF INCOME TAX DELHI-IV Versus DLF COMMERCIAL DEVELOPERS LIMITED

    (2013) TaxCorp(LJ) 1623 (HC-DELHI)

  5. Madras High Court · 03 Jun 2013
    A provision is a liability which can be measured only by using a substantial degree of estimation

    M/s. FL Smidth Minerals Pvt. Ltd Vs. The Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1622 (HC-MADRAS)

  6. Madras High Court · 18 Jun 2013
    HC upholds long term capital gain exemption prior to set off of long term capital loss

    Commissioner of Income Tax Vs. Vijay M.Mahtaney

    (2013) TaxCorp(LJ) 1621 (HC-MADRAS)

  7. ITAT Delhi · 09 Jul 2013
    AO not justified in making disallowance u/s 37 for expenses incurred by assessee before commencement of business operation but after setting up of business

    COMMISSIONER OF INCOME TAX versus SAMSUNG INDIA ELECTRONICS LTD.

    (2013) TaxCorp(LJ) 1620 (ITAT-DELHI)

  8. ITAT Mumbai · 03 Jul 2013
    Lease premium for allotment of a plot of land do not attract provision of section 194-I

    The ITO (TDS) Vs. M/s. Wadhwa & Associates Realtors Pvt. Ltd.

    (2013) TaxCorp(LJ) 1619 (ITAT-MUMBAI)

  9. ITAT Bangalore · 19 Apr 2013
    Nil TDS certificate issued by AO U/s. 195(2) in contravention of provisions not binding on revenue

    BIOCON Biopharmaceuticals Pvt. Ltd vs. ITO

    (2013) TaxCorp(LJ) 1618 (ITAT-BANGALORE)

  10. ITAT Bangalore · 04 Aug 2013
    Income Tax Section 46A, 12AA, 11(2)

    Asst. Director of Income Tax (Exemption) vs Pontifical Mission Organisation

    (2013) TaxCorp(LJ) 1617 (ITAT-BANGALORE) · Income Tax Section 46A, 12AA, 11(2)

  11. ITAT Mumbai · 04 Aug 2013
    Income Tax Section 154, 111A

    ACIT vs Shri Sachiv Sunil Mehta

    (2013) TaxCorp(LJ) 1616 (ITAT-MUMBAI) · Income Tax Section 154, 111A

  12. Supreme Court · 29 Jul 2013
    Income Tax Section 271(1)(c)

    MORGAN FINVEST PVT. LTD vs COMMISSIONER OF INCOME TAX

    (2013) TaxCorp(LJ) 1615 (SC) · Income Tax Section 271(1)(c)

  13. ITAT Ahmedabad · 30 Jul 2013
    Income Tax Section 115WA, 194C, 194J- Circular No. 8 of 2005 dated 29-8-2005

    Joshi Technologies International Inc vs. ADIT (Intl. Tax)

    (2013) TaxCorp(LJ) 1614 (ITAT-AHMEDABAD) · Income Tax Section 115WA, 194C, 194J- Circular No. 8 of 2005 dated 29-8-2005

  14. P&H High Court · 29 Jul 2013
    Article 265 - Constitution of India

    M/s Century Knitters (India) Ltd. and others vs Union of India and others

    (2013) TaxCorp(LJ) 1613 (HC-P&H) · Article 265 - Constitution of India

  15. P&H High Court · 06 May 2013
    Right to receive retention money accrues only after the obligations under the contract are fulfilled

    Commissioner of Income Tax Chandigarh-II vs. M/s SAB Industries Limited

    (2013) TaxCorp(LJ) 1612 (HC-P&H)

  16. ITAT Lucknow · 25 Apr 2013
    S. 68 Addition cannot be made in the absence of books on the basis of mere bank statement

    Shri. Kamal Kumar Mishra v. Income Tax Officer

    (2013) TaxCorp(LJ) 1611 (ITAT-LUCKNOW)

  17. ITAT Delhi · 28 Jul 2013
    Section 10(17A), 56(2)(v) and Circular No. 447

    Shri Abhinav Bindra vs Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1610 (ITAT-DELHI) · Section 10(17A), 56(2)(v) and Circular No. 447

  18. Madras High Court · 28 Jul 2013
    Section 19(11) of TNVAT Act

    USA Agencies rep. by its Proprietrix A.Umamaheswari vs The Commercial Tax Officer

    (2013) TaxCorp(LJ) 1609 (HC-MADRAS) · Section 19(11) of TNVAT Act

  19. Supreme Court · 26 Jul 2013
    Income Tax Section 132A, 153C

    COMMISSIONER OF INCOME TAX vs VIJAYBHAI N. CHANDRANI

    (2013) TaxCorp(LJ) 1608 (SC) · Income Tax Section 132A, 153C

  20. ITAT Cochin · 26 Jul 2013
    Income Tax Section 269SS

    Income Tax Officer Ward vs Shri K V George

    (2013) TaxCorp(LJ) 1607 (ITAT-COCHIN) · Income Tax Section 269SS

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