All landmark rulings

21,723 rulings

Desk: Both Direct Tax GST

Direct Tax ·Allahabad High Court · 23 Aug 2013
Income-tax Act, 1961, s 11, 13(3).
Commissioner of Income Tax v Foundation for Social Care
(2013) TaxCorp(LJ) 2140 (HC-ALLAHABAD)
Direct Tax ·ITAT Mumbai · 28 Aug 2013
Income-tax Act, 1961, s 36(1)(vii), 92CA, 80HHC
CIBA India Limited v Deputy Director of Income Tax (International Taxation)
(2013) TaxCorp(LJ) 2139 (ITAT-MUMBAI)
Direct Tax ·Allahabad High Court · 26 Aug 2013
Income-tax Act, 1961, s 271(1)(c)
Commissioner of Income Tax v Shiv Kumar Jaiswal
(2013) TaxCorp(LJ) 2138 (HC-ALLAHABAD)
Direct Tax ·ITAT Mumbai · 23 Aug 2013
Income-tax Act, 1961, s 44B, 234B
China Shipping Container Lines (Hong Kong) Co Ltd v Assistant Director of Income Tax (International Taxation)
(2013) TaxCorp(LJ) 2137 (ITAT-MUMBAI)
Direct Tax ·Madras High Court · 19 Aug 2013
Income-tax Act, 1961, s 10A, 80HHE
Commissioner of Income Tax v Heartland KG Information Limited
(2013) TaxCorp(LJ) 2136 (HC-MADRAS)
Direct Tax ·ITAT Delhi · 06 Sep 2013
Income-tax Act, 1961, s 2(1A)
M P Singh v Assistant Commissioner of Income Tax
(2013) TaxCorp(LJ) 2135 (ITAT-DELHI)
Direct Tax ·ITAT Ahmedabad · 05 Sep 2013
Income-tax Act, 1961, s 40(b), 145
Income Tax Officer v Sadbhav Developers
(2013) TaxCorp(LJ) 2134 (ITAT-AHMEDABAD)
Direct Tax ·Allahabad High Court · 04 Sep 2013
Income-tax Act, 1961, s 201(1A)
Commissioner of Income Tax & another v ITC Ltd
(2013) TaxCorp(LJ) 2133 (HC-ALLAHABAD)
Direct Tax ·ITAT Hyderabad · 21 Aug 2013
Income-tax Act, 1961, s 2(42C), 50B
Income Tax Officer v Zinger Investments (P) Ltd
(2013) TaxCorp(LJ) 2132 (ITAT-HYDERABAD)
Direct Tax ·Delhi High Court · 06 Sep 2013
Income-tax Act, 1961, s 43(5), 73
Commissioner of Income Tax v Nasa Finelease P Ltd
(2013) TaxCorp(LJ) 2131 (HC-DELHI)
Direct Tax ·ITAT Ahmedabad · 06 Sep 2013
Income-tax Act, 1961, s 44AF
Dilipkumar Vasantlal Thakkar v Income Tax Officer
(2013) TaxCorp(LJ) 2130 (ITAT-AHMEDABAD)
Direct Tax ·Delhi High Court · 05 Sep 2013
Capital v Revenue receipt — Grant received from holding company
Commissioner of Income Tax v Handicrafts and Handlooms Export Corpn of India Ltd
(2013) TaxCorp(LJ) 2129 (HC-DELHI)
Direct Tax ·Allahabad High Court · 04 Sep 2013
Income-tax Act, 1961, s 145(3)
Deputy Commissioner of Income Tax v Hanuman Sugar (Khandsari) Mills Pvt Ltd
(2013) TaxCorp(LJ) 2128 (HC-ALLAHABAD)
Direct Tax ·Delhi High Court · 02 Sep 2013
Income-tax Act, 1961, s 139(5),254.
Commissioner of Income Tax v Sam Global Secutities Ltd
(2013) TaxCorp(LJ) 2127 (HC-DELHI)
Direct Tax ·Allahabad High Court · 29 Aug 2013
Income-tax Act, 1961, s 50C(2), 55A.
Commissioner of Income Tax & Anr v Chandra Narain Chaudhri
(2013) TaxCorp(LJ) 2126 (HC-ALLAHABAD)
Direct Tax ·ITAT Mumbai · 27 Aug 2013
Income-tax Act, 1961, s 48, 70.
Assistant Director of Income Tax (International Taxation) v Legg Mason Sia (Ex Japan) Analyst Fund
(2013) TaxCorp(LJ) 2125 (ITAT-MUMBAI)
Direct Tax ·Gujarat High Court · 27 Jun 2013
Income-tax Act, 1961, s 36(1)(iii), 37(1).
Commissioner of Income Tax v Gujarat Informatics Ltd
(2013) TaxCorp(LJ) 2124 (HC-GUJARAT)
Direct Tax ·Delhi High Court · 23 Aug 2013
Income-tax Act, 1961, s 36(1)(iii)
Krishak Bharati Cooperative Limited v CIT & another
(2013) TaxCorp(LJ) 2123 (HC-DELHI)
Direct Tax ·ITAT Agra · 14 Aug 2013
Income-tax Act, 1961, s 10(23C)(iiiae), 11, 12AA
Deputy Commissioner of Income Tax v Nehru Prasutika Asptal Samiti
(2013) TaxCorp(LJ) 2122 (ITAT-AGRA)
Direct Tax ·Madras High Court · 13 Aug 2013
Income-tax Act, 1961, s 2(47), 45, 47(iv) and Gift Tax Act, 1958, s 2(xxiv)
New Ambadi Estates Private Limited v Joint Commissioner of Income Tax
(2013) TaxCorp(LJ) 2121 (HC-MADRAS)

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