All landmark rulings

1. Direct Tax ·ITAT Mumbai · 17 Jul 2013
   TDS not deductible on sum paid to banks for utilization of credit card facilities

   Income Tax Officer-(TDS)-2(1) Vs. M/s Jet Airways (India) Ltd.

   (2013) TaxCorp(LJ) 2200 (ITAT-MUMBAI)

2. Direct Tax ·Allahabad High Court · 19 Aug 2013
   No penalty for mere non-quoting of PAN in TDS certificates

   The Commissioner Of Income Tax And Another Vs. M/S Gail (India)Ltd.

   (2013) TaxCorp(LJ) 2199 (HC-ALLAHABAD)

3. Direct Tax ·Supreme Court · 30 Sep 2013
   Sec. 234D – Applies to A.Y. commencing before 01.06.2003 if Assessment is not completed on that date

   COMMISSIONER OF INCOME TAX-I VERSUS M/S. RELIANCE ENERGY LTD.

   (2013) TaxCorp(LJ) 2198 (SC)

4. Direct Tax ·Delhi High Court · 05 Oct 2013
   Non extension of Due Date of tax Audit Report – CA body files appeal in HC

   Delhi Chartered Accountants Society (Regd.) & Anr. Petitioners VERSUS Union of India & Ors. Respondents

   (2013) TaxCorp(LJ) 2197 (HC-DELHI)

5. Direct Tax ·Supreme Court · 08 Oct 2013
   Non-Government Organizations substantially funded by govt fall within RTI ambit: SC

   Thalappalam Ser. Coop. Bank Ltd. and others Versus State of Kerala and others

   (2013) TaxCorp(LJ) 2196 (SC)

6. Direct Tax ·ITAT Hyderabad · 26 Apr 2013
   Deduction U/s. 54F allowable even if construction is not complete if Assessee invests the amount within stipulated time

   Narasimha Raju Rudra Raju, V/s. Asst. Commissioner of Income tax

   (2013) TaxCorp(LJ) 2195 (ITAT-HYDERABAD)

7. Direct Tax ·ITAT Mumbai · 17 Jul 2013
   Disallowance U/s 14A/ Rule 8D on shares held as stock-in-trade

   Dy. CIT Vs. Damani Estates & Finance Pvt. Ltd.

   (2013) TaxCorp(LJ) 2194 (ITAT-MUMBAI)

8. Direct Tax ·ITAT Rajkot · 05 Oct 2013
   .

   ITO vs Shri Rajesh A Boricha

   (2013) TaxCorp(LJ) 2193 (ITAT-RAJKOT) · Income Tax Section 40(a)(ia), 194C(2), 44AB

9. Direct Tax ·ITAT Mumbai · 05 Oct 2013
   .

   Citicorp Finance (India) Limited vs Addl. Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2192 (ITAT-MUMBAI)

10. Direct Tax ·Supreme Court · 05 Oct 2013
    .

    COMMISSIONER OF INCOME TAX vs RELIANCE ENERGY LTD

    (2013) TaxCorp(LJ) 2191 (SC)

11. Direct Tax ·Allahabad High Court · 05 Oct 2013
    .

    K Anand Caterers vs Union Of India And 3 Others

    (2013) TaxCorp(LJ) 2190 (HC-ALLAHABAD)

12. Direct Tax ·ITAT Ahmedabad · 05 Oct 2013
    .

    Gujarat Gas Financial Services Ltd vs ACIT

    (2013) TaxCorp(LJ) 2189 (ITAT-AHMEDABAD) · Interest Tax Act, 1974

13. Direct Tax ·Delhi High Court · 05 Oct 2013
    .

    SKYLARK SECURITAS PVT LTD vs UNION OF INDIA & ORS

    (2013) TaxCorp(LJ) 2188 (HC-DELHI)

14. Direct Tax ·P&H High Court · 05 Oct 2013
    .

    CIT vs Bal Kishan Dhawan HUF

    (2013) TaxCorp(LJ) 2187 (HC-P&H) · Income Tax Section 271(1)(c)

15. Direct Tax ·Delhi High Court · 05 Oct 2013
    .

    Commissioner of Income Tax vs Naresh Kumar

    (2013) TaxCorp(LJ) 2186 (HC-DELHI) · Income Tax Section 40(a)(ia), 139(1)

16. Direct Tax ·Karnataka High Court · 05 Oct 2013
    .

    IBM INDIA PVT LTD vs CHIEF COMMISSIONER OF CENTRAL EXCISE & Others

    (2013) TaxCorp(LJ) 2185 (HC-KARNATAKA)

17. Direct Tax ·Delhi High Court · 05 Oct 2013
    .

    CIT vs HANDICRAFTS AND HANDLOOMS EXPORT CORPN. OF INDIA LTD

    (2013) TaxCorp(LJ) 2184 (HC-DELHI)

18. Direct Tax ·ITAT Hyderabad · 05 Oct 2013
    .

    ITO vs Zinger Investments (P) Ltd

    (2013) TaxCorp(LJ) 2183 (ITAT-HYDERABAD) · Income Tax Section 50B, 2(42C)

19. Direct Tax ·Delhi High Court · 05 Oct 2013
    .

    COMMISSIONER OF INCOME TAX vs RAJINDER KUMAR

    (2013) TaxCorp(LJ) 2182 (HC-DELHI) · Income Tax Section 40(a)(ia), 139(1)

20. Direct Tax ·Supreme Court · 05 Oct 2013
    The department is not obliged to pay interest on interest as that is not provided in the law. Sandvik Asia 280 ITR 643 (SC) awarded compensation for inordinate delay on its facts.

    Commissioner of Income Tax vs Gujarat Fluoro Chemicals

    (2013) TaxCorp(LJ) 2181 (SC) · Income Tax Section 244A

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.