Direct Tax landmark rulings

1. ITAT Delhi · 05 Feb 2013
   Penalty proceedings and assessment proceedings are separate and distinct.

   Lukesh Singh vs Addl. CIT

   (2013) TaxCorp(LJ) 1546 (ITAT-DELHI) · Income Tax Section 271(1)(c)

2. Delhi High Court · 11 Jan 2013
   When the Constitution confers on the High Court the power to give relief, it becomes the duty of the court to give such relief and that the existence of an alternative remedy is not always a sufficient reason for refusing a party quick relief by way of a

   SIDDHARTH OPTICAL DISC PVT. LTD & OTHERS vs UOI

   (2013) TaxCorp(LJ) 1545 (HC-DELHI)

3. Bombay High Court · 24 Jan 2013
   S. 54F exemption acceptable even though the Bungalow demolished much before completing 3 years of purchase and no new bungalow was constructed.

   The Commissioner of Income Tax vs Ms. Chhaya B. Parekh

   (2013) TaxCorp(LJ) 1544 (HC-BOMBAY) · Income Tax Section 2(47), 54F

4. ITAT Delhi · 18 Jan 2013
   CIT cannot purview Right of Children to Free and Compulsory Education Act, 2009 for rejection application u/s 12AA(1)(b)(ii) and also CIT had no jurisdiction to make the observations regarding aided/unaided schools, that there is no requirement u/s 12AA o

   Shri Gian Ganga Vocational Educational Society vs CIT

   (2012) TaxCorp(LJ) 1543 (ITAT-DELHI) · Income Tax Section 11, 12AA

5. ITAT Mumbai · 28 Dec 2012
   The volume of transactions, frequency of transaction and period of holding etc., would not alter the nature of transaction from investment to trading and the share profit shows by the assessee in the AY under consideration of Rs. 29,04,561/- is assessable

   Asst. C.I.T. Circle vs Mr. Pradip U. Patel

   (2012) TaxCorp(LJ) 1542 (ITAT-MUMBAI)

6. ITAT Bangalore · 30 Nov 2012
   S. 2(14) - Definition of Capital asset - the words ‘within such distance’ - taking the straight line (crow’s flight) or approach by road

   The Income-tax Officer vs Shri Rinny Eapen

   (2012) TaxCorp(LJ) 1541 (ITAT-BANGALORE) · Income Tax Section 2(14), Notification No.9447 dated 6.1.1994

7. ITAT Bangalore · 10 Dec 2012
   S. 147: Non-supply of recorded reasons before passing reassessment order renders the reopening void. Subsequent supply does not validate reassessment order.

   M/s Synopsys International Limited vs The Deputy Director of Income Tax

   (2012) TaxCorp(LJ) 1540 (ITAT-BANGALORE) · Income Tax Section 143(3) rws 148, 147 and clause (iii) of Explanation 2 to section 9(1)(vi)

8. ITAT Indore · 27 Nov 2012
   Mere assessee’s efforts to use residential property for commercial purposes also claim of deduction u/s 54F cannot be denied.

   Income-tax Officer vs Shri Suresh Chand Kukreja

   (2012) TaxCorp(LJ) 1539 (ITAT-INDORE) · Income Tax Section 54, 54F

9. ITAT Ahmedabad · 04 Sep 2012
   Wealth Tax - Urban land exempt only if the construction of a building is not permissible under any law and not mere on urban land which is “subject to permission”

   Shri Vijaybhai H. Shah vs The Dy. Commissioner of Wealth Tax

   (2012) TaxCorp(LJ) 1538 (ITAT-AHMEDABAD) · Section 2(2)(ea)(v) of the Wealth Tax Act, 1957

10. Bombay High Court · 21 Sep 2011
    Amount seized during search proceeding could be adjusted against the Advance Tax liability while computing the interest under sections 234B and 234C.

    Commissioner of Income Tax vs. Shri Jyotindra B. Mody

    (2013) TaxCorp(LJ) 1537 (HC-BOMBAY) · Income Tax Section 132, 234B, 234C

11. Supreme Court · 18 Feb 2013
    TDS U/S 194A NOT DEDUCIBLE

    CIT vs SAHIB CHITS(DELHI) P.LTD

    (2013) TaxCorp(LJ) 1536 (SC) · Income Tax Section 194A

12. Madras High Court · 17 Jul 2013
    Amendment in Tamil Nadu VAT Act, 2010 - Constitutional validity

    Jayam and Others vs Assistant Commissioner (CT) and State of Tamil Nadu (Madras)

    (2013) TaxCorp(LJ) 1535 (HC-MADRAS) · Section 19(20) as amended by Amendment Act 22 of 2010

13. MP High Court · 27 Jun 2013
    Bogus s. 132 search due to "annoyance" of AO is abuse of power

    Rajesh Rajora & Smt Sameeta Rajora vs UOI ans Others (MP)

    (2013) TaxCorp(LJ) 1534 (HC-MP) · Income Tax Section 132, 153A

14. ITAT Mumbai · 13 Jun 2013
    S. 194-I TDS: Lease premium paid to MMRDA is not "rent"

    ITO (TDS) vs M/s. Wadhwa & Associates Realtors Pvt. Ltd (Mumbai)

    (2013) TaxCorp(LJ) 1533 (ITAT-MUMBAI) · Income tax Section 194I, 201(1), 201(1A)

15. Delhi High Court · 11 Jul 2013
    Explanation to s. 43(5)

    CIT vs DLF Commercial Developers Limited (Delhi)

    (2013) TaxCorp(LJ) 1532 (HC-DELHI)

16. ITAT Cuttack · 13 Jun 2013
    Order passed u/s. 263

    ARSS INFRASTRUCTURE PROJECTS LTD vs ACIT (Cuttack)

    (2013) TaxCorp(LJ) 1531 (ITAT-CUTTACK) · Income Tax Section 263, 80IA(4)

17. Delhi High Court · 02 Jul 2013
    Jurisdiction of the High Court depends on sites of AO

    COMMISSIONER OF INCOME TAX vs M/S AAR BEE INDUSTRIES (Delhi)

    (2013) TaxCorp(LJ) 1530 (HC-DELHI) · Income Tax Section 260A, 80B(4)

18. ITAT Bangalore · 05 Jul 2013
    Income Tax Section 263, 10A, 115JB, 40(a)(i), 40(a)(ia)

    IBM India Private Limited vs. Commissioner of Income Tax (LTU) (Bangalore)

    (2013) TaxCorp(LJ) 1529 (ITAT-BANGALORE) · Income Tax Section 263, 10A, 115JB, 40(a)(i), 40(a)(ia)

19. Madras High Court · 26 Jun 2013
    Income Tax Section 158BC, 158BD, 292B

    V Ramaiah vs. The Commissioner of Income Tax (Madras)

    (2013) TaxCorp(LJ) 1528 (HC-MADRAS) · Income Tax Section 158BC, 158BD, 292B

20. Jharkhand High Court · 08 Mar 2013
    Section 14 of the Central Excise Act, 1944

    TRF Ltd vs COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX (Jharkhan)

    (2013) TaxCorp(LJ) 1527 (HC-JHARKHAND) · Section 14 of the Central Excise Act, 1944

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.