All landmark rulings

1. Direct Tax ·ITAT Ahmedabad · 25 Jul 2013
   Income-tax Act, 1961, s. 40(a)(ia), 36(1)(iii)

   Assistant Commissioner of Income Tax v Welspun Projects Ltd

   (2013) TaxCorp(LJ) 2020 (ITAT-AHMEDABAD)

2. Direct Tax ·Allahabad High Court · 19 Jul 2013
   Income-tax Act, 1961, s 255(1), 260-A, Income-tax (Appellate Tribunal) Rules, 1963 Rule 4(2)

   Commissioner of Income Tax (TDS) v Sahara India Financial Corporation Ltd

   (2013) TaxCorp(LJ) 2019 (HC-ALLAHABAD)

3. Direct Tax ·Allahabad High Court · 17 Jul 2013
   Income-tax Act, 1961, s 10(23C), 11(1), 12A

   Commissioner of Income Tax And Another V Sunbeam English School

   (2013) TaxCorp(LJ) 2018 (HC-ALLAHABAD)

4. Direct Tax ·Allahabad High Court · 09 Jul 2013
   Income-tax Act, 1961, s 132A, 158BC, 292B

   Commissioner Income Tax v Sri Vinod Kumar

   (2013) TaxCorp(LJ) 2017 (HC-ALLAHABAD)

5. Direct Tax ·ITAT Mumbai · 24 Jul 2013
   Business Expenditure — Financing charges

   Income Tax Officer v Delta International

   (2013) TaxCorp(LJ) 2016 (ITAT-MUMBAI)

6. Direct Tax ·ITAT Jodhpur · 24 Jul 2013
   Income-tax Act, 1961, s 145(3)

   Income Tax Officer v Bhagirath Kaswan Contractor

   (2013) TaxCorp(LJ) 2015 (ITAT-JODHPUR)

7. Direct Tax ·ITAT Mumbai · 24 Jul 2013
   Income-tax Act, 1961, s 115JB, 14A, Income-tax Rules, 1962, r 8D.

   Income Tax Officer v RBK Share Broking Pvt Ltd

   (2013) TaxCorp(LJ) 2014 (ITAT-MUMBAI)

8. Direct Tax ·ITAT Delhi · 18 Jun 2013
   Income-tax Act, 1961, s 37(1)

   Assistant Commissioner of Income Tax v PACL India Ltd

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

9. Direct Tax ·Delhi High Court · 19 Jul 2013
   Income-tax Act, 1961, s 147, 263(2)

   Commissioner of Income Tax v Bharti Airtel Limited

   (2013) TaxCorp(LJ) 2012 (HC-DELHI)

10. Direct Tax ·Allahabad High Court · 19 Jul 2013
    Income-tax Act, 1961, s 12A

    Commissioner of Income Tax v State Urban Development Agency (SUDA)

    (2013) TaxCorp(LJ) 2011 (HC-ALLAHABAD)

11. Direct Tax ·ITAT Mumbai · 17 Jul 2013
    Income-tax Act, 1961, s 115JB

    I Dream Productions Pvt Ltd v ACIT

    (2013) TaxCorp(LJ) 2010 (ITAT-MUMBAI)

12. Direct Tax ·ITAT Ahmedabad · 28 Jun 2013
    Income-tax Act, 1961, s 271G, 92D(3)

    Assistant Director of Income Tax (International Taxation) v Nikko Resources Limited

    (2013) TaxCorp(LJ) 2009 (ITAT-AHMEDABAD)

13. Direct Tax ·Delhi High Court · 16 Jul 2013
    Income-tax Act, 1961, s 80M

    Commissioner of Income Tax v Delhi Tourism & Transportation Development Corportation Ltd

    (2013) TaxCorp(LJ) 2008 (HC-DELHI)

14. Direct Tax ·Delhi High Court · 11 Jul 2013
    Income-tax Act, 1961, s 73, 43(5), 28, 41

    Commissioner of Income Tax Delhi v DLF Commercial Developers Limited

    (2013) TaxCorp(LJ) 2007 (HC-DELHI)

15. Direct Tax ·Delhi High Court · 09 Jul 2013
    Income-tax Act, 1961, s 115JA, 115JAA, 2(43), 2(45)

    Ester Industries Limited v Union of India and Ors

    (2013) TaxCorp(LJ) 2006 (HC-DELHI)

16. Direct Tax ·Bombay High Court · 03 Jul 2013
    Income-tax Act, 1961, s 194-I

    ITO (TDS) v Wadhwa & Associates Realtors Pvt Ltd

    (2013) TaxCorp(LJ) 2005 (HC-BOMBAY)

17. Direct Tax ·Allahabad High Court · 12 Jul 2013
    Income from undisclosed sources — Unexplained investments

    Commissioner of Income Tax v Gopal Das Sarab Dayal Sons

    (2013) TaxCorp(LJ) 2004 (HC-ALLAHABAD)

18. Direct Tax ·Delhi High Court · 09 Jul 2013
    Business expenditure — Training expenses

    Commissioner of Income Tax v Samsung India Electronics Ltd

    (2013) TaxCorp(LJ) 2003 (HC-DELHI)

19. Direct Tax ·Allahabad High Court · 09 Jul 2013
    Income-tax Act, 1961, s 113

    Commissioner of Income Tax v Raj Jewellers

    (2013) TaxCorp(LJ) 2002 (HC-ALLAHABAD)

20. Direct Tax ·Madras High Court · 01 Jul 2013
    Income-tax Act, 1961, s 263

    Commissioner of Income Tax v Tenneco RC India Pvt Ltd

    (2013) TaxCorp(LJ) 2001 (HC-MADRAS)

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