Direct Tax landmark rulings

1. Karnataka High Court · 02 Aug 2013
   Income Tax Section 2(47)

   Sri V S Venkateswaran vs The Assistant Commissioner of Income Tax

   (2013) TaxCorp(LJ) 336 (HC-KARNATAKA) · Income Tax Section 2(47)

2. ITAT Visakhapatnam · 02 Aug 2013
   Income Tax Section 194C, 201(1), 201(1A)

   NTPC vs ITO

   (2013) TaxCorp(LJ) 335 (ITAT-VISAKHAPATNAM) · Income Tax Section 194C, 201(1), 201(1A)

3. ITAT Mumbai · 01 Aug 2013
   Income Tax Section 9(1)(vi), 40(a)(ia), 43B

   Sonic Biochem Extractions (P.) Ltd vs Income-tax Officer

   (2013) TaxCorp(LJ) 334 (ITAT-MUMBAI) · Income Tax Section 9(1)(vi), 40(a)(ia), 43B

4. ITAT Mumbai · 31 Jul 2013
   Income Tax Section 272B, 139A(5A), 139A(5B)

   ITO vs The Thane Janata Sahakari Bank Ltd

   (2013) TaxCorp(LJ) 333 (ITAT-MUMBAI) · Income Tax Section 272B, 139A(5A), 139A(5B)

5. ITAT Mumbai · 31 Jul 2013
   Income Tax Section 40(a)(ia), 195 and Circular No. 786 dated 7-2-2000

   K S Aiyar & Co. vs The Asst. CIT

   (2013) TaxCorp(LJ) 332 (ITAT-MUMBAI) · Income Tax Section 40(a)(ia), 195 and Circular No. 786 dated 7-2-2000

6. Allahabad High Court · 30 Jul 2013
   Income Tax Section 40(a)(ia)

   Commissioner Of Income Tax vs Vector Shipping Services(P) Ltd

   (2013) TaxCorp(LJ) 331 (HC-ALLAHABAD) · Income Tax Section 40(a)(ia)

7. ITAT Delhi · 30 Jul 2013
   ESOPs from foreign employer are taxable in India if these relate to services rendered by employee

   ACIT vs. Robert Arthur Keltz

   (2013) TaxCorp(LJ) 330 (ITAT-DELHI)

8. Delhi High Court · 30 Jul 2013
   Income Tax Section 226(3)

   AAA PORTFOLIOS PVT. LTD & ORS vs DEPUTY COMMISSIONER OF INCOME TAX & ORS

   (2013) TaxCorp(LJ) 329 (HC-DELHI) · Income Tax Section 226(3)

9. Bombay High Court · 30 Jul 2013
   Income Tax Section 245(c)

   CIT vs Income Tax Settlement Commission(ITSC)

   (2013) TaxCorp(LJ) 328 (HC-BOMBAY) · Income Tax Section 245(c)

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