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Landmark Rulings

Direct Tax landmark rulings

16,089 rulings

  1. Bombay High Court · 09 Jul 2013
    Section 5 of the Limitation Act

    M/s. Prima Paper & Engineering Pvt.Ltd vs The Commissioner of Income Tax (Bombay)

    (2013) TaxCorp(LJ) 1506 (HC-BOMBAY) · Section 5 of the Limitation Act

  2. Bombay High Court · 14 Jun 2013
    Income Tax Section 148, 61 to 63

    DHFL Venture Capital Fund vs Income Tax Officer and others (Bombay)

    (2013) TaxCorp(LJ) 1505 (HC-BOMBAY) · Income Tax Section 148, 61 to 63

  3. Karnataka High Court · 22 Apr 2013
    Income Tax Section 37(1), 80G, 10A

    THE COMMISSIONER OF INCOME TAX, BANGALORE vs M/s INFOSYS TECHNOLOGIES LTD

    (2013) TaxCorp(LJ) 1504 (HC-KARNATAKA) · Income Tax Section 37(1), 80G, 10A

  4. Karnataka High Court · 22 Apr 2013
    Income Tax Section 37(1), 80G, 10A

    THE COMMISSIONER OF INCOME TAX, BANGALORE vs M/s INFOSYS TECHNOLOGIES LTD

    (2013) TaxCorp(LJ) 1503 (HC-KARNATAKA) · Income Tax Section 37(1), 80G, 10A

  5. Delhi High Court · 11 Jul 2013
    Section 73

    Commissioner of Income-tax vs.DLF Commercial Developers Ltd. (Delhi)

    (2013) TaxCorp(LJ) 1502 (HC-DELHI) · Section 73

  6. Allahabad High Court · 03 Jul 2013
    Books of accounts can`t be rejected for discrepancy in stock submitted to bank

    Commissioner Of Income Tax And Anr. vs M/S Sanspareils Greenlands Pvt. Ltd. (Allahabad)

    (2013) TaxCorp(LJ) 1501 (HC-ALLAHABAD)

  7. Delhi High Court · 29 Apr 2013
    para 2(II) (a) (iv) of the import policy to Chapter 87 of the ITC HS Policy

    MANGILIPALLI PRADEEP RAMU vs COMMISSIONER OF CUSTOMS (DELHI)

    (2013) TaxCorp(LJ) 1500 (HC-DELHI) · Customs - Import of cars from USA through UAE and Thailand

  8. Allahabad High Court · 04 Jul 2013
    S. 10(23C)(vi), Rule 2-CA

    Neeraj Janhitkari Gramin Sewa Sansthan vs Chief Commissioner Of Income Tax And Others (ALLAHABAD)

    (2013) TaxCorp(LJ) 1499 (HC-ALLAHABAD) · S. 10(23C)(vi), Rule 2-CA

  9. Delhi High Court · 29 Apr 2013
    para 2(II) (a) (iv) of the import policy to Chapter 87 of the ITC HS Policy

    MANGILIPALLI PRADEEP RAMU vs COMMISSIONER OF CUSTOMS (DELHI)

    (2013) TaxCorp(LJ) 1498 (HC-DELHI) · Customs - Import of cars from USA through UAE and Thailand

  10. Kerala High Court · 24 Jun 2013
    VAT vs Service Tax

    MALABAR GOLD PRIVATE LIMITED vs COMMERCIAL TAX OFFICER (Kerala)

    (2013) TaxCorp(LJ) 1497 (HC-KERALA)

  11. Kerala High Court · 03 Jul 2013
    Service tax on luxury hotels - sub Clauses (zzzzv) and (zzzzw) to Clause 105 of Section 65 of the Finance Act 1994

    KERALA CLASSIFIED HOTELS AND RESORTS ASSOCIATION vs UOI (Kerala)

    (2013) TaxCorp(LJ) 1496 (HC-KERALA) · Service tax on luxury hotels - sub Clauses (zzzzv) and (zzzzw) to Clause 105 of Section 65 of the Finance Act 1994

  12. AP High Court · 21 Jun 2013
    Income Tax Section 40(a)(ia), 40A(3)

    Commissioner of Income Tax-II vs M/s. ECI Engineering & Construction Co., Ltd (Andra Pradesh)

    (2013) TaxCorp(LJ) 1495 (HC-AP) · Income Tax Section 40(a)(ia), 40A(3)

  13. P&H High Court · 29 Jan 2013
    Income Tax Section 54 r.w.s 2(47)

    Smt. Shail Moti Lal vs Commissioner of Income-tax (Punjab & Haryana)

    (2013) TaxCorp(LJ) 1494 (HC-P&H) · Income Tax Section 54 r.w.s 2(47)

  14. Madras High Court · 18 Jun 2013
    Income Tax Section 54EC, 70(3), 45(1)

    Commissioner of Income-tax vs Vijay M. Mahtaney (Madras)

    (2013) TaxCorp(LJ) 1493 (HC-MADRAS) · Income Tax Section 54EC, 70(3), 45(1)

  15. Delhi High Court · 09 Jul 2013
    Income Tax Sections 115JA and 115JAA

    M/S ESTER INDUSTRIES LIMITED vs UNION OF INDIA AND ORS. (Delhi)

    (2013) TaxCorp(LJ) 1492 (HC-DELHI) · Income Tax Sections 115JA and 115JAA

  16. Madras High Court · 18 Jun 2013
    Income Tax Section 271(1)(c)

    N RANJIT vs COMMISSIONER OF INCOME TAX-V (Madras)

    (2013) TaxCorp(LJ) 1491 (HC-MADRAS) · Income Tax Section 271(1)(c)

  17. Bombay High Court · 04 Mar 2013
    Income Tax Section 271(1)(c)

    CIT vs. Nalin P. Shah (HUF) (Bombay High Court)

    (2013) TaxCorp(LJ) 1490 (HC-BOMBAY) · Income Tax Section 271(1)(c)

  18. Supreme Court · 26 Jun 2013
    Income Tax Section 14A, rule 8D

    COMMISSIONER OF INCOME TAX -I vs GUJARAT STATE FERTILIZERS & CHEMICALS LTD (Gujarat)

    (2013) TaxCorp(LJ) 1489 (SC) · Income Tax Section 14A, rule 8D

  19. Karnataka High Court · 16 Sep 2011
    S. 2(47)(v) and S. 53A of TP Act

    CIT vs H B Jai Raj (Karnataka)

    (2011) TaxCorp(LJ) 1488 (HC-KARNATAKA) · S. 2(47)(v) and S. 53A of TP Act

  20. Supreme Court · 22 Jan 2002
    Section 53A- Transfer of Property Act - Wherein certain conditions were stipulated for being fulfilled by the transferee in order to protect or defend his possession under S.53A of the Transfer of Property Act, and the fulfillment of those conditions in t

    SHRIMANT SHAMRAO SURYAVANSHI AND ANOTHER vs PRALHAD BHAIROBA SURYAVANSHI (D) BY LRS. & ORS. (SC)

    (2002) TaxCorp(LJ) 1487 (SC) · Section 53A- Transfer of Property Act

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