Direct Tax landmark rulings

1. Karnataka High Court · 13 Dec 2012
   Merely because the assessee accepted addition or deletion and did not challenge the assessment order by way of appeal, it cannot be concluded that such addition or deletion amounts to concealment of income or furnishing of inaccurate particulars.

   CIT vs M/s. Manjunatha Cotton and Ginning Factory

   (2013) TaxCorp(LJ) 1486 (HC-KARNATAKA) · Income Tax - S. 271(1)(c)

2. ITAT Mumbai · 21 Jun 2013
   Income-tax Act, 1961, s 68

   Kesri S Contractor v Income Tax Officer, 27 June 2013

   (2013) TaxCorp(LJ) 1485 (ITAT-MUMBAI)

3. ITAT Delhi · 14 Jun 2013
   Income-tax Act, 1961, s 194J, 40a(ia)

   Delhi Race Club (1940) Ltd v ACIT, 27 June 2013

   (2013) TaxCorp(LJ) 1484 (ITAT-DELHI)

4. ITAT Delhi · 14 Jun 2013
   Income-tax Act, 1961, s 56(2)(vi)

   ACIT v Meenakshi Khanna, 27 June 2013

   (2013) TaxCorp(LJ) 1483 (ITAT-DELHI)

5. ITAT Mumbai · 05 Jun 2013
   Income-tax Act, 1961, s 133A

   ACIT v M/s Tanisha Jewellers, 27 June 2013

   (2013) TaxCorp(LJ) 1482 (ITAT-MUMBAI)

6. ITAT Kolkata · 21 Jun 2013
   Income-tax Act, 1961, s 143(3), 148

   ITO v Trimline Vyapar Pvt Ltd, 26 June 2013

   (2013) TaxCorp(LJ) 1481 (ITAT-KOLKATA)

7. ITAT Delhi · 21 Jun 2013
   Income-tax Act, 1961, s 37(1)

   Zebina Real Estate Pvt Ltd V Asstt Commissioner of Income Tax, 26 June 2013

   (2013) TaxCorp(LJ) 1480 (ITAT-DELHI)

8. ITAT Mumbai · 19 Jun 2013
   Income-tax Act, 1961, s 54EC

   Aquatech Engineers v Additional Commissioner of Income Tax, 26 June 2013

   (2013) TaxCorp(LJ) 1479 (ITAT-MUMBAI)

9. ITAT Mumbai · 19 Jun 2013
   Income-tax Act, 1961, s 80IB(10)

   Income Tax Officer v Kasturi Construction, 26 June 2013

   (2013) TaxCorp(LJ) 1478 (ITAT-MUMBAI)

10. ITAT Delhi · 21 Jun 2013
    Business expenditure — Proportionate disallowance

    ACIT v Gupta Bros, 25 June 2013

    (2013) TaxCorp(LJ) 1477 (ITAT-DELHI)

11. ITAT Kolkata · 21 Jun 2013
    Income-tax Act, 1961, s 143(3)

    ACIT v Anjan Mukherjee, 25 June 2013

    (2013) TaxCorp(LJ) 1476 (ITAT-KOLKATA)

12. ITAT Mumbai · 19 Jun 2013
    Income-tax Act, 1961, s 195, 40(a)(i), 194C, 37

    K S Aiyar & Co v Assistant Commissioner of Income Tax, 25 June 2013

    (2013) TaxCorp(LJ) 1475 (ITAT-MUMBAI)

13. ITAT Mumbai · 19 Jun 2013
    Income-tax Act, 1961, s 115WB, 32, 17(2)

    Grasim Industries Ltd v ACIT, 25 June 2013

    (2013) TaxCorp(LJ) 1474 (ITAT-MUMBAI)

14. ITAT Delhi · 20 Jun 2013
    Business Income — Cancellation of contract

    ACIT v Tirupati Udyog Ltd, 24 June 2013

    (2013) TaxCorp(LJ) 1473 (ITAT-DELHI)

15. ITAT Mumbai · 19 Jun 2013
    Income-tax Act, 1961, s 69B

    Income Tax Officer v Shri (Dr) Avinash C Tiwari, 24 June 2013

    (2013) TaxCorp(LJ) 1472 (ITAT-MUMBAI)

16. ITAT Delhi · 07 Jun 2013
    Income-tax Act, 1961, s 32, 37

    IKEA Trading (India) Pvt Ltd v DCIT, 24 June 2013

    (2013) TaxCorp(LJ) 1471 (ITAT-DELHI)

17. Madras High Court · 04 Jun 2013
    Income-tax Act, 1961, s 133(6)

    Commissioner of Income Tax v K Jayakumar, 24 June 2013

    (2013) TaxCorp(LJ) 1470 (HC-MADRAS)

18. ITAT Hyderabad · 17 Jun 2013
    Income-tax Act, 1961, s 69

    Chandrasekhar Nangunuri v Income Tax Officer, 21 June 2013

    (2013) TaxCorp(LJ) 1469 (ITAT-HYDERABAD)

19. ITAT Mumbai · 12 Jun 2013
    Capital gain versus Business income — Sale of shares

    Dr Rahul Doctor v ACIT, 21 June 2013

    (2013) TaxCorp(LJ) 1468 (ITAT-MUMBAI)

20. ITAT Ahmedabad · 07 Jun 2013
    Income-tax Act, 1961, s 271(1)(c)

    Vinay Balwantrai Agarwal v The Income Tax Officer, 21 June 2013

    (2013) TaxCorp(LJ) 1467 (ITAT-AHMEDABAD)

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