Direct Tax landmark rulings

16,089 rulings

Desk: Both Direct Tax GST

Bench: All ITAT Mumbai ITAT Delhi Delhi High Court Bombay High Court Supreme Court ITAT Bangalore Madras High Court ITAT Ahmedabad ITAT Chennai Gujarat High Court Karnataka High Court ITAT Kolkata

Allahabad High Court · 29 May 2013
Income-tax Act, 1961, s 133A, 158BC
Commissioner of Income Tax v Dr Ratan Kumar Singh, 03 June 2013
(2013) TaxCorp(LJ) 1426 (HC-ALLAHABAD)
Madras High Court · 27 May 2013
Income-tax Act, 1961, s 54B and of Income-tax rules, 1962, r 46A
Assistant Commissioner of Income Tax v Dr S Balasundaram, 03 June 2013
(2013) TaxCorp(LJ) 1425 (HC-MADRAS)
ITAT Delhi · 17 May 2013
Income-tax Act, 1961, s 68, 133(6)
ACIT v Goodwill Exports, 03 June 2013
(2013) TaxCorp(LJ) 1424 (ITAT-DELHI)
Supreme Court · 14 Sep 2013
claim under r. 7A(2)
REHABILITATION PLANTATIONS LTD. vs CIT
(2013) TaxCorp(LJ) 1224 (SC) · claim under r. 7A(2)
Karnataka High Court · 14 Sep 2013
Income Tax Section 80IB(10), 80IA ,80AC
UNIQUE SHELTERS PVT. LTD vs UOI
(2013) TaxCorp(LJ) 1223 (HC-KARNATAKA) · Income Tax Section 80IB(10), 80IA ,80AC
Karnataka High Court · 14 Sep 2013
Income Tax Section 2(47), 47(viii)
CIT & DCIT vs Unity Care and Health Services
(2013) TaxCorp(LJ) 1222 (HC-KARNATAKA) · Income Tax Section 2(47), 47(viii)
ITAT Mumbai · 12 Sep 2013
Income Tax Section 40(a)(ia)
Karwat Steel Traders vs Income tax Officer
(2013) TaxCorp(LJ) 1221 (ITAT-MUMBAI) · Income Tax Section 40(a)(ia)
ITAT Delhi · 28 Jun 2013
Addition could be made only if some incriminating document was found during search
MGF AUTOMOBILES LTD. Vs ACIT
(2013) TaxCorp(LJ) 1220 (ITAT-DELHI)
Allahabad High Court · 08 Aug 2013
Cash Agricultural income genuineness cannot be doubted on suspicion
Commissioner Of Income Tax V/s. Landmark Innovation Pvt. Ltd.
(2013) TaxCorp(LJ) 1219 (HC-ALLAHABAD)
Allahabad High Court · 07 Aug 2013
conversion from lease hold to free hold period to be considered for short term/long term period computation
The Commissioner Of Income Tax Vs. Smt. Rama Rani Kalia
(2013) TaxCorp(LJ) 1218 (HC-ALLAHABAD)
Delhi High Court · 04 Jul 2013
Whether a gas cylinder attached to truck shall be considered as a part of truck or considered as gas cylinder only
COMMISSIONER OF INCOME TAX versus H.B. LEASING & FINANCE LTD.
(2013) TaxCorp(LJ) 1217 (HC-DELHI)
Delhi High Court · 13 Mar 2013
HC presumes culpable mental state on the part of accused & Confirms Prosecution for non filing of Return
ASSTT.COMMISSIONER OF INCOME TAX Versus NILOFAR CURRIMBHOY
(2013) TaxCorp(LJ) 1216 (HC-DELHI)
ITAT Delhi · 27 Aug 2013
Notional Interest & Deemed Dividend Addition for Debit Balance of Partners in Partnership Firm
Deputy Commissioner of Income Tax Vs. M//s Ashok Kumar Amit Kumar & Shipra Estates (P) Ltd.
(2013) TaxCorp(LJ) 1215 (ITAT-DELHI)
ITAT Delhi · 26 Jul 2013
Penalty cannot be levied on income assessed on estimation basis
Fine Line Construction P. Ltd. vs. ACIT, Circle 11(1)
(2013) TaxCorp(LJ) 1214 (ITAT-DELHI)
ITAT Cochin · 07 Dec 2012
Income Tax Section 54F, 139(4)
Muthuletchumi Janardanan vs The Deputy Commissioner of Income Tax
(2012) TaxCorp(LJ) 1213 (ITAT-COCHIN) · Income Tax Section 54F, 139(4)
ITAT Mumbai · 22 Apr 2010
Section 271(1)(c)
Income-tax Officer vs Bright Warehousing & Leasing Pvt. Ltd
(2011) TaxCorp(LJ) 1212 (ITAT-MUMBAI) · Section 271(1)(c)
ITAT Mumbai · 31 Jan 2011
Section 271(1)(c)
ADIT(IT) vs Fidelity Management & Research Co.
(2011) TaxCorp(LJ) 1211 (ITAT-MUMBAI) · Section 271(1)(c)
ITAT Mumbai · 07 Sep 2013
Expl 5 to section 271(1)(c)
Income Tax Officer vs Mr. Gope M. Rochlani
(2013) TaxCorp(LJ) 1210 (ITAT-MUMBAI) · Expl 5 to section 271(1)(c)
ITAT Mumbai · 07 Sep 2013
Income Tax Section 56(1), 68
Green Infra Ltd vs The ITO
(2013) TaxCorp(LJ) 1209 (ITAT-MUMBAI) · Income Tax Section 56(1), 68
ITAT Delhi · 07 Jun 2013
Income-tax Act, 1961, s 36(1)(viii)
Rural Electrificatrion Corpn Ltd v Addl CIT, 11 June 2013
(2013) TaxCorp(LJ) 1208 (ITAT-DELHI)

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