Direct Tax landmark rulings

1. ITAT Bangalore · 28 Jun 2013
   Income Tax Section 133(6), 131

   The Dy. Commissioner of Income-tax vs M/s Gentsys Integrating Systems (India) Pvt. Ltd (Bangalore)

   (2013) TaxCorp(LJ) 1526 (ITAT-BANGALORE) · Income Tax Section 133(6), 131

2. ITAT Bangalore · 21 Jun 2013
   Income Tax Section 10A

   Keane India Ltd vs The Asst Commissioner of Income-tax

   (2013) TaxCorp(LJ) 1525 (ITAT-BANGALORE) · Income Tax Section 10A

3. ITAT Bangalore · 05 Oct 2012
   Income Tax Section 69

   Mrs. Arati Raman vs The Deputy Commissioner of Income Tax (Bangalore)

   (2013) TaxCorp(LJ) 1524 (ITAT-BANGALORE) · Income Tax Section 69

4. ITAT Cochin · 24 Aug 2012
   Revenue should furnish AIR information received to Assessee

   Shri Anoj Jacob Cheeran vs The ITO (Cochin)

   (2012) TaxCorp(LJ) 1523 (ITAT-COCHIN)

5. ITAT Chennai · 27 May 2013
   Rule 46A

   ACIT vs Dr. S. Balasundaram (Chennai)

   (2013) TaxCorp(LJ) 1522 (ITAT-CHENNAI) · Rule 46A

6. Delhi High Court · 29 May 2013
   Rule 21 of Central Civil Services (Pension) Rules, 1972

   DTC vs Karan Singh (Delhi)

   (2013) TaxCorp(LJ) 1521 (HC-DELHI) · Rule 21 of Central Civil Services (Pension) Rules, 1972

7. ITAT Mumbai · 29 May 2013
   Income Tax Section 145A, 43B

   Hercules Pigment Industry Vs. Income-tax Officer (Mumbai)

   (2013) TaxCorp(LJ) 1520 (ITAT-MUMBAI) · Income Tax Section 145A, 43B

8. ITAT Visakhapatnam · 05 May 2010
   Income Tax Section 2(47)(v), 45 and 53A of the Transfer of Property Act, 1882

   P. Uma Bala vs ACIT (VISAKHAPATNAM)

   (2010) TaxCorp(LJ) 1519 (ITAT-VISAKHAPATNAM) · Income Tax Section 2(47)(v), 45 and 53A of the Transfer of Property Act, 1882

9. ITAT Visakhapatnam · 11 Mar 2011
   Income Tax Section 2(47)(i)(iv)

   M. Mani vs ITO (Visakhapatnam)

   (2011) TaxCorp(LJ) 1518 (ITAT-VISAKHAPATNAM) · Income Tax Section 2(47)(i)(iv)

10. ITAT Mumbai · 21 Jun 2013
    Income Tax Section 2(47)(v)

    Bhatia Nagar Premises Co-operative Society Ltd vs Income Tax officer (Mumbai)

    (2013) TaxCorp(LJ) 1517 (ITAT-MUMBAI) · Income Tax Section 2(47)(v)

11. ITAT Hyderabad · 07 Jun 2013
    Income Tax Section 2(47)(v), 45 and Section 53A of TP Act

    Sri S. Ranjith Reddy vs Deputy CIT (Hyderabad)

    (2013) TaxCorp(LJ) 1516 (ITAT-HYDERABAD) · Income Tax Section 2(47)(v), 45 and Section 53A of TP Act

12. ITAT Pune · 19 Apr 2013
    Income Tax Section 2(14), 45(3), 50C - Capital gains provisions to stock-in-trade

    Asst. Commissioner of Income Tax vs Ali Akbar Jafari (Pune)

    (2013) TaxCorp(LJ) 1515 (ITAT-PUNE) · Income Tax Section 2(14), 45(3), 50C - Capital gains provisions to stock-in-trade

13. ITAT Bangalore · 26 Feb 2013
    S. 2(14), 45(3), 50C - Capital gains provisions to stock-in-trade

    Asst. Commissioner of Income Tax vs Ali Akbar Jafari (Pune)

    (2013) TaxCorp(LJ) 1514 (ITAT-BANGALORE) · S. 2(14), 45(3), 50C - Capital gains provisions to stock-in-trade

14. ITAT Bangalore · 07 Sep 2012
    Income Tax Section 45(2), 2(47)(v)

    Smt. Jeeva Vadivelu, Vs. The Assistant Commissioner of Income Tax (bangalore)

    (2012) TaxCorp(LJ) 1513 (ITAT-BANGALORE) · Income Tax Section 45(2), 2(47)(v)

15. ITAT Bangalore · 31 Oct 2012
    Income Tax Section 2(47), 28(va)(a), 45 , 54F, 234B, 234C, 195

    Shri Mahesh Bhupathi vs Dy. Director of Income Tax (Intl. Taxation) (Bangalore)

    (2012) TaxCorp(LJ) 1512 (ITAT-BANGALORE) · Income Tax Section 2(47), 28(va)(a), 45 , 54F, 234B, 234C, 195

16. ITAT Bangalore · 07 Sep 2012
    Income Tax Section 45(2), 2(47)(v)

    Smt. Jeeva Vadivelu, Vs. The Assistant Commissioner of Income Tax (Bangalore)

    (2011) TaxCorp(LJ) 1511 (ITAT-BANGALORE) · Income Tax Section 45(2), 2(47)(v)

17. ITAT Hyderabad · 16 Dec 2011
    Income Tax Section 45, 2(47)(v) and s. 53A of the Transfer of Property Act

    Shri Suresh Kumar D. Shah, Hyderabad vs Dy. Commissioner of Income-tax (Hyderabad)

    (2011) TaxCorp(LJ) 1510 (ITAT-HYDERABAD) · Income Tax Section 45, 2(47)(v) and s. 53A of the Transfer of Property Act

18. ITAT Bangalore · 16 Jul 2013
    Income Tax Section 147, 37(1), 17(2)(iiia), 43B, 56(2)(viib) & Section 2(15A) of the Indian Companies Act, 1956

    M/s. Biocon Limited vs The Dy.Commissioner of Income-tax (LTU) (Bangalore)

    (2013) TaxCorp(LJ) 1509 (ITAT-BANGALORE)) (ITAT-BANGALORE) · Income Tax Section 147, 37(1), 17(2)(iiia), 43B, 56(2)(viib) & Section 2(15A) of the Indian Companies Act, 1956

19. Delhi High Court · 01 Jun 2013
    Income Tax - Sections 40(a)(ia), 43B, 139, 194J - "due date"

    COMMISSIONER OF INCOME TAX vs RAJINDER KUMAR (Delhi)

    (2013) TaxCorp(LJ) 1508 (HC-DELHI) · Income Tax - Sections 40(a)(ia), 43B, 139, 194J - "due date"

20. Madras High Court · 18 Jun 2013
    Income Tax Sections 45(1), 54(2), 54EC(1), 70(3), 74(1), 143(3), 263, CBDT Circular 794 of 2000

    COMMISSIONER OF INCOME TAX vs VIJAY M MAHTANEY (Madras)

    (2013) TaxCorp(LJ) 1507 (HC-MADRAS) · Income Tax Sections 45(1), 54(2), 54EC(1), 70(3), 74(1), 143(3), 263, CBDT Circular 794 of 2000

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