Direct Tax landmark rulings

1. ITAT Delhi · 07 Jun 2013
   Income-tax Act, 1961, s 145

   Tupperware India Pvt Ltd v ACIT, 11 June 2013

   (2013) TaxCorp(LJ) 1207 (ITAT-DELHI)

2. ITAT Hyderabad · 31 May 2013
   Income-tax Act, 1961, s 35D

   Vijai Electricals Ltd v Addl Commissioner of Income-Tax, 11 June 2013

   (2013) TaxCorp(LJ) 1206 (ITAT-HYDERABAD)

3. Delhi High Court · 28 May 2013
   Income-tax Act, 1961, s 271(1)(c)

   Shervani Hospitalities Ltd v Commissioner of Income Tax, 11 June 2013

   (2013) TaxCorp(LJ) 1205 (HC-DELHI)

4. ITAT Cuttack · 05 Jun 2013
   Income-tax Act, 1961, s 2(22)(e), 194, 206AA

   Rahul Auto Agency Pvt Ltd v Income-Tax Officer (TDS), 10 June 2013

   (2013) TaxCorp(LJ) 1204 (ITAT-CUTTACK)

5. ITAT Agra · 24 May 2013
   Income-tax Act, 1961, s 194C

   Income Tax Officer (AO) v Shri Bal Kishan Gupta, 10 June 2013

   (2013) TaxCorp(LJ) 1203 (ITAT-AGRA)

6. ITAT Delhi · 24 May 2013
   Income-tax Act, 1961, s 115JB, 271(1)

   DCIT v Escorts Construction Equipment, 10 June 2013

   (2013) TaxCorp(LJ) 1202 (ITAT-DELHI)

7. ITAT Delhi · 24 May 2013
   Income-tax Act, 1961, s 14A, 80IA

   Dy CIT v Khaitan Chemicals & Fertilizers Ltd, 10 June 2013

   (2013) TaxCorp(LJ) 1201 (ITAT-DELHI)

8. Allahabad High Court · 30 May 2013
   Income-tax Act, 1961, s 271(1)(c), 143(3), 145, 44AD

   Naresh Chand Agarwal v Commissioner of Income Tax, 07 June 2013

   (2013) TaxCorp(LJ) 1200 (HC-ALLAHABAD)

9. ITAT Mumbai · 22 May 2013
   Income-tax Act, 1961, s 234D, 14A, 10(15), 195, 40(a)(i), 5(2), 9

   Credit Lyonnais v Asstt Director of Income-Tax (International Taxation), 07 June 2013

   (2013) TaxCorp(LJ) 1199 (ITAT-MUMBAI)

10. ITAT Mumbai · 16 May 2013
    Income-tax Act, 1961, s 271(1)(c), 92C

    Deutsche Asset Management (India) Private Ltd v DCIT, 07 June 2013

    (2013) TaxCorp(LJ) 1198 (ITAT-MUMBAI)

11. ITAT Mumbai · 12 Apr 2013
    Income-tax Act, 1961, s 92CA(3), 133

    Asst Commr of Income Tax v Gartner India Research & Advisor Services P Ltd, 07 June 2013

    (2013) TaxCorp(LJ) 1197 (ITAT-MUMBAI)

12. Allahabad High Court · 31 May 2013
    Income-tax Act, 1961, s 260A, 23(1)

    Prem Sundari (Dead) through LR v Commissioner Income Tax LKO and Ors, 06 June 2013

    (2013) TaxCorp(LJ) 1196 (HC-ALLAHABAD)

13. Uttarakhand High Court · 20 May 2013
    Income-tax Act, 1961, s 36(1)(va), 43(B)(b)

    Commissioner of Income Tax v Kichha Sugar Company Ltd, 06 June 2013

    (2013) TaxCorp(LJ) 1195 (HC-UTTARAKHAND)

14. ITAT Chennai · 04 Aug 2013
    Income Tax Section 14A r.w.r 8D, 40(a)(ia), 9(1)

    EIH Associated Hotels Limited vs DCIT

    (2013) TaxCorp(LJ) 343 (ITAT-CHENNAI) · Income Tax Section 14A r.w.r 8D, 40(a)(ia), 9(1)

15. ITAT Bangalore · 04 Aug 2013
    Income Tax Section 32(1)(iia)

    Dy. Commissioner of Income Tax vs The Hutti Gold Mines Co. Ltd

    (2013) TaxCorp(LJ) 342 (ITAT-BANGALORE) · Income Tax Section 32(1)(iia)

16. Supreme Court · 04 Aug 2013
    Income Tax Section 194C

    CIT vs SILVER OAK LABORATORIES P.LTD.

    (2013) TaxCorp(LJ) 341 (SC) · Income Tax Section 194C

17. ITAT Delhi · 02 Aug 2013
    Income Tax Section 4

    Kendriya Karmchari Evam Mitra Sehkari Awas Samiti Ltd vs ACIT

    (2013) TaxCorp(LJ) 340 (ITAT-DELHI) · Income Tax Section 4

18. ITAT Pune · 02 Aug 2013
    Income Tax Section 37(1), 36(1)(vii)

    ACIT vs GKN Sinter Metal Pvt. Ltd.

    (2013) TaxCorp(LJ) 339 (ITAT-PUNE) · Income Tax Section 37(1), 36(1)(vii)

19. Rajasthan High Court · 02 Aug 2013
    Income Tax Section 194, 194I

    COMMISSIONER OF INCOME TAX (TDS) vs M/s RAJASTHAN URBAN INFRASTRUCTURE

    (2013) TaxCorp(LJ) 338 (HC-RAJASTHAN) · Income Tax Section 194, 194I

20. Karnataka High Court · 02 Aug 2013
    Income Tax Section 2(47), 53A of Transfer of Property Act

    CIT vs SMT C SHAKUNTALA

    (2013) TaxCorp(LJ) 337 (HC-KARNATAKA) · Income Tax Section 2(47), 53A of Transfer of Property Act

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