Direct Tax landmark rulings

1. ITAT Rajkot · 30 May 2013
   Business income versus Capital Gain — Investment in shares

   Income Tax Officer v Shri Bharatkumar Khimchand Sheth, 21 June 2013

   (2013) TaxCorp(LJ) 1466 (ITAT-RAJKOT)

2. Supreme Court · 03 May 2013
   Income-tax Act, 1961, s 192(1)

   Vimal Kanwar and Others v Kishore Dan and Others, 20 June 2013

   (2013) TaxCorp(LJ) 1465 (SC)

3. ITAT Kolkata · 26 Mar 2013
   Income-tax Act, 1961, s 194LA

   Metro Railway Kolkata v Income Tax Officer, 20 June 2013

   (2013) TaxCorp(LJ) 1464 (ITAT-KOLKATA)

4. Karnataka High Court · 11 Mar 2013
   Income-tax Act, 1961, s 80HHC, 143(3), 234B

   UB Global Corporation Ltd v Chief Commissioner of Income Tax, 20 June 2013

   (2013) TaxCorp(LJ) 1463 (HC-KARNATAKA)

5. ITAT Ahmedabad · 08 Feb 2013
   Income-tax Act, 1961, s 2(47)(v), 148

   Smt Sandhyaben A Purohit v Income Tax Officer, 20 June 2013

   (2013) TaxCorp(LJ) 1462 (ITAT-AHMEDABAD)

6. ITAT Mumbai · 12 Jun 2013
   Income-tax Act, 1961, s 10(34), 40(a)(ia), 194J and Income-tax Rules, 1962, r 8D

   Darashaw & Company Pvt Ltd v DCIT, 19 June 2013

   (2013) TaxCorp(LJ) 1461 (ITAT-MUMBAI)

7. Madras High Court · 03 Jun 2013
   Income-tax Act, 1961, s 271(1)(c)

   Commissioner of Income Tax v M Thiruvengadam, 19 June 2013

   (2013) TaxCorp(LJ) 1460 (HC-MADRAS)

8. Madras High Court · 03 Jun 2013
   Income-tax Act, 1961, s 80G, 12A, 132

   Balaji Educational And v Commissioner of Income Tax, 19 June 2013

   (2013) TaxCorp(LJ) 1459 (HC-MADRAS)

9. ITAT Cochin · 29 May 2013
   Income-tax Act, 1961, s 40(a)(ia), 201(1A), 139, 194H, 9, 200, 254

   Apollo Tyres Ltd v Dy CIT, 19 June 2013

   (2013) TaxCorp(LJ) 1458 (ITAT-COCHIN)

10. ITAT Mumbai · 12 Jun 2013
    Income-tax Act, 1961, s 244A

    Doubledot Finance Ltd v DCIT, 18 June 2013

    (2013) TaxCorp(LJ) 1457 (ITAT-MUMBAI)

11. ITAT Chandigarh · 11 Jun 2013
    Income-tax Act, 1961, s 41(1)

    ITO v Mahavir Parshad, 18 June 2013

    (2013) TaxCorp(LJ) 1456 (ITAT-CHANDIGARH)

12. ITAT Mumbai · 07 Jun 2013
    Exemption u/s 10A — New industrial undertaking in free trade zone

    Ramkrishna Pharmaceuticals Ltd v ITO, 18 June 2013

    (2013) TaxCorp(LJ) 1455 (ITAT-MUMBAI)

13. ITAT Delhi · 07 Jun 2013
    Addition — Advance against sale consideration

    Toyo Springs Ltd v ACIT, 18 June 2013

    (2013) TaxCorp(LJ) 1454 (ITAT-DELHI)

14. ITAT Ahmedabad · 11 Jun 2013
    Income-tax Act, 1961, s 11, 12A, 12AA

    Asstt Commissioner of Income Tax v Gujarat Chief Minister’s Relief Fund, 17 June 2013

    (2013) TaxCorp(LJ) 1453 (ITAT-AHMEDABAD)

15. ITAT Delhi · 07 Jun 2013
    Loss — Sale of shares

    Income Tax Officer v Mohair Investment & Trading Co P Ltd, 17 June 2013

    (2013) TaxCorp(LJ) 1452 (ITAT-DELHI)

16. ITAT Delhi · 20 May 2013
    Income-tax Act, 1961, s 69, 142A, 153A

    Asstt Commissioner of Income Tax v Asha Kataria, 17 June 2013

    (2013) TaxCorp(LJ) 1451 (ITAT-DELHI)

17. Allahabad High Court · 09 May 2013
    Income-tax Act, 1961, s 206C

    Sankatha Shukla and Others v Union of India and Others, 17 June 2013

    (2013) TaxCorp(LJ) 1450 (HC-ALLAHABAD)

18. Madras High Court · 05 Jun 2013
    Income-tax Act, 1961, s 10B

    Penta Media Graphica Ltd v Assistant Commissioner of Income Tax, 14 June 2013

    (2013) TaxCorp(LJ) 1449 (HC-MADRAS)

19. ITAT Mumbai · 05 Jun 2013
    Income-tax Act, 1961, s 143(2), 142(1)

    Shri M H Patel v ACIT, 14 June 2013

    (2013) TaxCorp(LJ) 1448 (ITAT-MUMBAI)

20. Madras High Court · 04 Jun 2013
    Business expenditure — Interest on borrowings

    A Murali & Co (P) Ltd v Assistant Commissioner of Income Tax, 14 June 2013

    (2013) TaxCorp(LJ) 1447 (HC-MADRAS)

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