All landmark rulings

21,731 rulings

Desk: Both Direct Tax GST

Direct Tax ·Allahabad High Court · 29 Aug 2013
Section 50C – If Assessee objects stamp duty valuation, AO must refer valuation of capital asset to DVO
The Commissioner Of Income Tax Alld And Anr. Vs. Sh. Chandra Narain Chaudhri
(2013) TaxCorp(LJ) 1748 (HC-ALLAHABAD)
Direct Tax ·ITAT Ahmedabad · 10 Sep 2013
Sale and Lease Transactions by Banks are Valid and eligible for depreciation
ACIT Vs. UTI Bank Limited
(2013) TaxCorp(LJ) 1747 (ITAT-AHMEDABAD)
Direct Tax ·ITAT Mumbai · 24 Jul 2013
Despite Sanction Reopening Void If Satisfaction is Recorded in a casual or routine manner
Shri Amarlal Bajaj Vs.The ACIT
(2013) TaxCorp(LJ) 1746 (ITAT-MUMBAI)
Direct Tax ·ITAT Mumbai · 14 Sep 2013
Income tax section 115JB
ACIT vs Goodwill Theatres Pvt. Ltd
(2013) TaxCorp(LJ) 1745 (ITAT-MUMBAI) · Income tax section 115JB
Direct Tax ·ITAT Mumbai · 14 Sep 2013
Income Tax Section 32(1)(iia)
MITC Rolling Mills P. Ltd. vs ACIT
(2013) TaxCorp(LJ) 1744 (ITAT-MUMBAI) · Income Tax Section 32(1)(iia)
Direct Tax ·Delhi High Court · 14 Sep 2013
Income tax Section 40(a)(ia)
Commissioner of Income Tax vs Naresh Kumar
(2013) TaxCorp(LJ) 1743 (HC-DELHI) · Income tax Section 40(a)(ia)
Direct Tax ·ITAT Bangalore · 14 Sep 2013
Income Tax Section 2(22)(e)
Assistant Commissioner of Income Tax vs Source Hub India Pvt. Ltd
(2013) TaxCorp(LJ) 1742 (ITAT-BANGALORE) · Income Tax Section 2(22)(e)
Direct Tax ·ITAT Ahmedabad · 14 Sep 2013
Loss due to accidental fire of a particular stock in trade of an assessee is a trading loss
GE India Industrial Pvt. Ltd. vs Deputy Commission of Income-tax
(2013) TaxCorp(LJ) 1741 (ITAT-AHMEDABAD)
Direct Tax ·ITAT Ahmedabad · 14 Sep 2013
Income Tax Section 40A(2)(b)
Bhavnagar Salt & Industrial Works Private Limited vs Joint Commissioner of Income Tax
(2013) TaxCorp(LJ) 1740 (ITAT-AHMEDABAD) · Income Tax Section 40A(2)(b)
Direct Tax ·Supreme Court · 14 Sep 2013
Central Excise - MODVAT
KCP Ltd vs Commissioner of Central Excise
(2013) TaxCorp(LJ) 1739 (SC)
Direct Tax ·Supreme Court · 14 Sep 2013
Flat owner can sell, let or mortgage his flat for loan without permission of the builder or Society
Hill Properties Ltd vs Union Bank of India
(2013) TaxCorp(LJ) 1738 (SC)
Direct Tax ·Bombay High Court · 14 Sep 2013
Income Tax Section 245D(1)
CIT vs Income Tax Settlement Commission & M/s. Chirag Construction RMC
(2013) TaxCorp(LJ) 1737 (HC-BOMBAY) · Income Tax Section 245D(1)
Direct Tax ·Supreme Court · 14 Sep 2013
Income Tax Section 10A
CIT vs Heartland KG Information Limited
(2013) TaxCorp(LJ) 1736 (SC) · Income Tax Section 10A
Direct Tax ·ITAT Mumbai · 14 Sep 2013
Income Tax Section 158BC
DCIT vs Mrs. Meera Khetan
(2013) TaxCorp(LJ) 1735 (ITAT-MUMBAI) · Income Tax Section 158BC
Direct Tax ·ITAT Mumbai · 07 Sep 2013
Income Tax Section 14A
Priya Ltd. vs DCIT
(2013) TaxCorp(LJ) 1734 (ITAT-MUMBAI) · Income Tax Section 14A
Direct Tax ·ITAT Mumbai · 07 Sep 2013
Income Tax Section 32
Hathway Investments Pvt. Ltd vs Addl. CIT
(2013) TaxCorp(LJ) 1733 (ITAT-MUMBAI) · Income Tax Section 32
Direct Tax ·ITAT Chennai · 07 Sep 2013
Income Tax Section 80IA(5)
Deputy Commissioner of Income Tax vs Viking Textiles P. Ltd
(2013) TaxCorp(LJ) 1732 (ITAT-CHENNAI) · Income Tax Section 80IA(5)
Direct Tax ·Delhi High Court · 07 Sep 2013
Income Tax Section 80-I, 80-I(1), 80-I(2)
KRISHAK BHARTI COOPERATIVE LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX
(2013) TaxCorp(LJ) 1731 (HC-DELHI) · Income Tax Section 80-I, 80-I(1), 80-I(2)
Direct Tax ·ITAT Ahmedabad · 07 Sep 2013
Income Tax Section 194C, 201(1), 201(1A)
Assistant Geologist Geology & Mining Dept vs The Income Tax Officer
(2013) TaxCorp(LJ) 1730 (ITAT-AHMEDABAD) · Income Tax Section 194C, 201(1), 201(1A)
Direct Tax ·ITAT Cochin · 07 Sep 2013
Return filed manually in addition to electronic can't be ruled out.
Menco Switchgear Pvt. Ltd vs Income Tax Officer
(2013) TaxCorp(LJ) 1729 (ITAT-COCHIN)

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