All landmark rulings

21,722 rulings

Desk: Both Direct Tax GST

Direct Tax ·Supreme Court · 17 Oct 2013
Income accrued must be considered from a realistic & practical angle – SC
Commissioner of Income Tax Versus M/s Excel Industries Ltd.
(2013) TaxCorp(LJ) 2239 (SC)
Direct Tax ·ITAT Indore · 20 May 2013
AO is Duty bound to Assist tax payer in a reasonable way
Shri Paramjeet Singh Chhabra Vs Income Tax Officer 1(2)
(2013) TaxCorp(LJ) 2238 (ITAT-INDORE)
Direct Tax ·ITAT Hyderabad · 15 Mar 2013
Deduction U/s. 54F not allowable if constructed house are not habitable
Smt. Usharani Kalidindi vs. The Income Tax Officer
(2013) TaxCorp(LJ) 2237 (ITAT-HYDERABAD)
Direct Tax ·ITAT Agra · 12 Jul 2013
ITAT recommends action against CA for professional misconduct to ICAI
Income-tax Officer vs. Shri Bhagwan Agarwal,
(2013) TaxCorp(LJ) 2236 (ITAT-AGRA)
Direct Tax ·ITAT Delhi · 05 Jul 2013
Disallowance cannot be made u/s 14A , if borrowed funds not been used for making investments
ACIT Vs. M/s J.V. Strips Ltd.
(2013) TaxCorp(LJ) 2235 (ITAT-DELHI)
Direct Tax ·ITAT Kolkata · 19 Apr 2013
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Shelcon Properties (P) Ltd vs JCIT(OSD)
(2013) TaxCorp(LJ) 2234 (ITAT-KOLKATA) · Income tax Section 139(1), 139(4), 80AC
Direct Tax ·ITAT Bangalore · 07 Dec 2012
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Vanshee Builders & Developers P. Ltd vs Income Tax Officer
(2013) TaxCorp(LJ) 2233 (ITAT-BANGALORE) · Income Tax Section 139(1), 139(4), 153A, 80AC
Direct Tax ·Delhi High Court · 07 Oct 2013
Non-Residents Eligible For Lower Tax Rate On Capital Gain – HC
CAIRN UK HOLDINGS LIMITED Versus DIRECTOR OF INCOME-TAX
(2013) TaxCorp(LJ) 2232 (HC-DELHI)
Direct Tax ·ITAT Mumbai · 05 Jun 2013
Expenses incurred to defend directors arrested under NDPS Act not allowable
Ms OPM International Pvt. Ltd. Vs. Dy. Commissioner of Income Tax, Range 2(2)
(2013) TaxCorp(LJ) 2231 (ITAT-MUMBAI)
Direct Tax ·ITAT Delhi · 05 Jul 2013
Amount paid to other charitable trust constitute valid application of income
Delhi State Aids Control V. ITO
(2013) TaxCorp(LJ) 2230 (ITAT-DELHI)
Direct Tax ·Madras High Court · 23 Jul 2013
Expenditure on expansion of share capital is capital expenditure irrespective of Expansion or creation of new assets
M/s. Mascon Technical Services Limited, Now known as B.T. System & Services Limited Vs. The Commissioner of Income Tax III, Chennai
(2013) TaxCorp(LJ) 2229 (HC-MADRAS)
Direct Tax ·ITAT Bangalore · 19 Apr 2013
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ITO , TDS vs Karnataka Power Transmission Corporation Ltd
(2013) TaxCorp(LJ) 2228 (ITAT-BANGALORE) · Income Tax Section 201(1A), 44AB
Direct Tax ·Delhi High Court · 07 Oct 2013
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CAIRN UK HOLDINGS LIMITED vs DIRECTOR OF INCOME-TAX
(2013) TaxCorp(LJ) 2227 (HC-DELHI) · Income Tax Section 48, 112(1)
Direct Tax ·Delhi High Court · 05 Aug 2013
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ITA No. 364/2013 SURINDER MADAN vs ASISTANT COMMISSIONER OF INCOME TAX
(2013) TaxCorp(LJ) 2226 (HC-DELHI) · Income Tax Section 30(a)(ii)
Direct Tax ·Delhi High Court · 22 Aug 2013
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G S ENGINEERING & CONSTRUCTION CORPORATION vs DDIT (IT)
(2013) TaxCorp(LJ) 2225 (HC-DELHI) · Income Tax Section 153A, 147, 148
Direct Tax ·Delhi High Court · 14 Aug 2013
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YORK EXPORTS (P) LIMITED vs CIT
(2013) TaxCorp(LJ) 2224 (HC-DELHI) · Income Tax Section 80HHC
Direct Tax ·ITAT Delhi · 26 Jul 2013
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Fine Line Construction P.Ltd. vs ACIT
(2013) TaxCorp(LJ) 2223 (ITAT-DELHI) · Income Tax Section 271(1)(c)
Direct Tax ·ITAT Delhi · 27 Aug 2013
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Income Tax Officer Vs. On Exim Pvt.Ltd
(2013) TaxCorp(LJ) 2222 (ITAT-DELHI) · Income Tax Section 148 r.w.s 149
Direct Tax ·HP High Court · 06 Nov 2012
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Commissioner of Income Tax vs Himachal Gramin Bank
(2013) TaxCorp(LJ) 2221 (HC-HP) · Income Tax Section 80P(2)(a)(i)
Direct Tax ·ITAT Chennai · 11 Jun 2013
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Asst. Commissioner of Income Tax vs Leather India
(2013) TaxCorp(LJ) 2220 (ITAT-CHENNAI) · Income Tax Section 40(a)(ia), 197

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