All landmark rulings

1. Direct Tax ·Delhi High Court · 04 Sep 2013
   Income-tax Act, 1961, s 271(1)(c)

   Shabro Intrade Pvt Ltd v Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2160 (HC-DELHI)

2. Direct Tax ·Allahabad High Court · 16 Sep 2013
   Income-tax Act, 1961, s 143(3), 147

   Commissioner of Income Tax v Najoo Dara Deboo

   (2013) TaxCorp(LJ) 2159 (HC-ALLAHABAD)

3. Direct Tax ·Bombay High Court · 12 Sep 2013
   Income-tax Act, 1961, s 28(iv)

   Idea Cellular Limited v Union of India & Ors

   (2013) TaxCorp(LJ) 2158 (HC-BOMBAY)

4. Direct Tax ·Delhi High Court · 06 Sep 2013
   Income-tax Act, 1961, s 40(a)(ia), 43B

   Commissioner of Income Tax v Naresh Kumar

   (2013) TaxCorp(LJ) 2157 (HC-DELHI)

5. Direct Tax ·P&H High Court · 21 Aug 2013
   Income-tax Act, 1961, s 40A(3), 254

   Commissioner of Income Tax v S A Builders Limited

   (2013) TaxCorp(LJ) 2156 (HC-P&H)

6. Direct Tax ·ITAT Mumbai · 13 Sep 2013
   Income-tax Act, 1961, s 14A(2),55(2)(ab) and Income Tax Rules, 1962 r 8D.

   Pavak Securities Pvt Ltd v Income Tax Officer

   (2013) TaxCorp(LJ) 2155 (ITAT-MUMBAI)

7. Direct Tax ·ITAT Rajkot · 06 Sep 2013
   Income-tax Act, 1961, s. 206C

   Bharti Auto Products v Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2154 (ITAT-RAJKOT)

8. Direct Tax ·P&H High Court · 03 Sep 2013
   Income-tax Act, 1961, s 14A and Income-tax Rules, 1962, r 8D.

   Commissioner of Income Tax v Deepak Mittal

   (2013) TaxCorp(LJ) 2153 (HC-P&H)

9. Direct Tax ·P&H High Court · 01 Sep 2013
   Income-tax Act, 1961, s 145(3), 260A

   Sushil Kumar v Commissioner of Income Tax

   (2013) TaxCorp(LJ) 2152 (HC-P&H)

10. Direct Tax ·Delhi High Court · 06 Sep 2013
    Income-tax Act, 1961, s 244A

    India Trade Promotion Organisation v CIT

    (2013) TaxCorp(LJ) 2151 (HC-DELHI)

11. Direct Tax ·Gujarat High Court · 02 Sep 2013
    Income-tax Act, 1961, s 37(1)

    Overseas Trading And Shipping Co Pvt Ltd v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2150 (HC-GUJARAT)

12. Direct Tax ·Allahabad High Court · 27 Aug 2013
    Income-tax Act, 1961, s 2(22)(e), 14A, 17, 28(iv)

    Commissioner of Income Tax v Subrata Roy

    (2013) TaxCorp(LJ) 2149 (HC-ALLAHABAD)

13. Direct Tax ·Allahabad High Court · 23 Aug 2013
    Exemption — Investment in Capital bonds

    Commissioner of Income Tax v Malti Mishra

    (2013) TaxCorp(LJ) 2148 (HC-ALLAHABAD)

14. Direct Tax ·ITAT Ahmedabad · 13 Sep 2013
    Income-tax Act, 1961, s 263

    Kantilal Shivlal Shah – HUF v Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2147 (ITAT-AHMEDABAD)

15. Direct Tax ·ITAT Mumbai · 13 Sep 2013
    Income-tax Act, 1961, s 37(1), 35DD, 254

    Ricoh India Limited v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2146 (ITAT-MUMBAI)

16. Direct Tax ·Allahabad High Court · 10 Sep 2013
    Income-tax Act, 1961, s 195 40(a)(ia)

    Commissioner of Income Tax v Model Exims Kanpur

    (2013) TaxCorp(LJ) 2145 (HC-ALLAHABAD)

17. Direct Tax ·ITAT Mumbai · 06 Sep 2013
    Income-tax Act, 1961, s 145

    Ronak Roadlines Pvt Ltd v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2144 (ITAT-MUMBAI)

18. Direct Tax ·ITAT Bangalore · 06 Sep 2013
    Income-tax Act, 1961, s 2(22)(e).

    Assistant Commissioner of Income Tax v Source Hub India Pvt Ltd

    (2013) TaxCorp(LJ) 2143 (ITAT-BANGALORE)

19. Direct Tax ·ITAT Mumbai · 06 Sep 2013
    Income-tax Act, 1961, s 35D.

    Infrastructure Leasing & Financial Services Ltd v Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2142 (ITAT-MUMBAI)

20. Direct Tax ·Madras High Court · 29 Aug 2013
    Income-tax Act, 1961, s 35(2AB), 14A, 40(a)(ia), 195, 70, 71.

    Sundaram Brake Linings v Assistant Commissioner of Income Tax

    (2013) TaxCorp(LJ) 2141 (HC-MADRAS)

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