Direct Tax landmark rulings

1. Madras High Court · 04 Jun 2013
   Income-tax Act, 1961, s 143(1), 147, 234B

   Textile Dye-Chem Corporation v Assistant Commissioner of Income Tax, 14 June 2013

   (2013) TaxCorp(LJ) 1446 (HC-MADRAS)

2. ITAT Hyderabad · 10 Jun 2013
   Income-tax Act, 1961, s 145

   Soma Srinivas Reddy v Addl CIT, 13 June 2013

   (2013) TaxCorp(LJ) 1445 (ITAT-HYDERABAD)

3. ITAT Hyderabad · 07 Jun 2013
   Income-tax Act, 1961, s 10A

   Xilinx India Technology Services Pvt Ltd v DCIT, 13 June 2013

   (2013) TaxCorp(LJ) 1444 (ITAT-HYDERABAD)

4. ITAT Delhi · 07 Jun 2013
   Income-tax Act, 1961, s 147

   ITO v White Line Holdings (P) Ltd, 13 June 2013

   (2013) TaxCorp(LJ) 1443 (ITAT-DELHI)

5. Uttarakhand High Court · 20 May 2013
   Income-tax Act, 1961, s 9, 260A

   Director Income Tax (International Taxation) v Hyundai Heavy Industries Co Ltd, 13 June 2013

   (2013) TaxCorp(LJ) 1442 (HC-UTTARAKHAND)

6. Madras High Court · 03 Jun 2013
   Income-tax Act, 1961, s 14A, 263

   Commission of Income Tax v L & T Infrastructure Development Projects Ltd, 12 June 2013

   (2013) TaxCorp(LJ) 1441 (HC-MADRAS)

7. ITAT Mumbai · 31 May 2013
   Income-tax Act, 1961, s 115A, 5(2), 9(1)

   Abacus International Pvt Ltd v Dy Director of Income Tax (International Taxation), 12 June 2013

   (2013) TaxCorp(LJ) 1440 (ITAT-MUMBAI)

8. ITAT Mumbai · 29 May 2013
   Income-tax Act, 1961, s 271(1)(c), 40(a)(ii)

   Dynatron Pvt Ltd V Dy CIT, 12 June 2013

   (2013) TaxCorp(LJ) 1439 (ITAT-MUMBAI)

9. Allahabad High Court · 17 May 2013
   Income-tax Act, 1961, s 142(2A)

   Kanpur Development Authority v Commissioner of Income Tax, 12 June 2013

   (2013) TaxCorp(LJ) 1438 (HC-ALLAHABAD)

10. ITAT Mumbai · 17 May 2013
    Income-tax Act, 1961, s 92C(3), 144C(5)

    General Atlantic Private Limited v Asstt Commissioner of Income Tax, 06 June 2013

    (2013) TaxCorp(LJ) 1437 (ITAT-MUMBAI)

11. ITAT Delhi · 15 May 2013
    Income-tax Act, 1961, s 144C, 92CA(3), 143(3), 234B

    Sojitz India (P) Ltd v DCIT, 06 June 2013

    (2013) TaxCorp(LJ) 1436 (ITAT-DELHI)

12. Allahabad High Court · 30 May 2013
    Income-tax Act, 1961, s 144

    Commissioner of Income Tax v G S Tiwari and Co, 05 June 2013

    (2013) TaxCorp(LJ) 1435 (HC-ALLAHABAD)

13. Allahabad High Court · 30 May 2013
    Income-tax Act, 1961, s 36(1)(iii)

    Commissioner of Income Tax v Deepak Agarwal, 05 June 2013

    (2013) TaxCorp(LJ) 1434 (HC-ALLAHABAD)

14. Delhi High Court · 24 May 2013
    Income-tax Act, 1961, s 41(1)

    Commissioner of Income Tax v Jain Exports Pvt Ltd, 05 June 2013

    (2013) TaxCorp(LJ) 1433 (HC-DELHI)

15. ITAT Delhi · 17 May 2013
    Income-tax Act, 1961, s 36(1)

    Deputy Commissioner of Income Tax (LTU) v Hero Motors Ltd, 05 June 2013

    (2013) TaxCorp(LJ) 1432 (ITAT-DELHI)

16. Delhi High Court · 31 May 2013
    Income-tax Act, 1961, s 80-IA, 80-IB

    Commissioner of Income Tax v Delhi Press Patra Prakashan, 04 June 2013

    (2013) TaxCorp(LJ) 1431 (HC-DELHI)

17. ITAT Mumbai · 29 May 2013
    Income-tax Act, 1961, s 40(a)(ia), 36(1)(va), 145A

    Centaur Pharmaceuticals Pvt Ltd v Dy CIT, 04 June 2013

    (2013) TaxCorp(LJ) 1430 (ITAT-MUMBAI)

18. ITAT Mumbai · 23 May 2013
    Income-tax Act, 1961, s 194C(1)

    Rajiv Kishori Lal Patodia v Asst CIT, 04 June 2013

    (2013) TaxCorp(LJ) 1429 (ITAT-MUMBAI)

19. P&H High Court · 22 May 2013
    Income-tax Rules, 1962, r 46A

    Commissioner of Income Tax v Jodha Ram Tarlok Chand, Ludhiana, 04 June 2013

    (2013) TaxCorp(LJ) 1428 (HC-P&H)

20. ITAT Rajkot · 30 May 2013
    Income-tax Act, 1961, s 69C, 133A, 143

    DCIT v Jayaben Dayalal Patel, 03 June 2013

    (2013) TaxCorp(LJ) 1427 (ITAT-RAJKOT)

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