All landmark rulings

1. Direct Tax ·Supreme Court · 20 Aug 2013
   Article 300A & Article 31(1) of the Constitution of India

   State of Jharkhand & Ors. vs Jitendra Kumar Srivastava

   (2013) TaxCorp(LJ) 1668 (SC) · Article 300A & Article 31(1) of the Constitution of India

2. Direct Tax ·ITAT Panaji · 20 Aug 2013
   Income Tax Section 10(23C)(iiiab)

   Visveswaraya Technological University Belgaum vs ACIT

   (2013) TaxCorp(LJ) 1667 (ITAT-PANAJI) · Income Tax Section 10(23C)(iiiab)

3. Direct Tax ·ITAT Panaji · 20 Aug 2013
   Income Tax Section 10(23C)(iiiab)

   Visveswaraya Technological University Belgaum vs ACIT

   (2013) TaxCorp(LJ) 1666 (ITAT-PANAJI) · Income Tax Section 10(23C)(iiiab)

4. Direct Tax ·ITAT Chennai · 19 Aug 2013
   Income Tax Section 40(a)(ia), 197

   Asst. Commissioner of Income Tax vs Leather India

   (2013) TaxCorp(LJ) 1665 (ITAT-CHENNAI) · Income Tax Section 40(a)(ia), 197

5. Direct Tax ·ITAT Delhi · 19 Aug 2013
   Income Tax Section 147, 154, 263

   Sharda Exports vs. Joint Commissioner of IT

   (2013) TaxCorp(LJ) 1664 (ITAT-DELHI) · Income Tax Section 147, 154, 263

6. Direct Tax ·ITAT Delhi · 19 Aug 2013
   Income Tax Section 147, 154, 263

   Sharda Exports vs. Joint Commissioner of IT

   (2013) TaxCorp(LJ) 1663 (ITAT-DELHI) · Income Tax Section 147, 154, 263

7. Direct Tax ·Delhi High Court · 08 Aug 2013
   Taxability of grant by the govt. for improvisation of air connectivity

   COMMISSIONER OF INCOME TAX-I versus AIRLINE ALLIED SERVICES LTD.

   (2013) TaxCorp(LJ) 1662 (HC-DELHI)

8. Direct Tax ·ITAT Visakhapatnam · 18 Aug 2013
   Income Tax Section 54B, 54F, 2(47)(v)

   Ganta Vijaya Lakshmi vs The Income Tax Officer

   (2013) TaxCorp(LJ) 1661 (ITAT-VISAKHAPATNAM) · Income Tax Section 54B, 54F, 2(47)(v)

9. Direct Tax ·Karnataka High Court · 18 Aug 2013
   CBDT alone which will have to consider the claim of the petitioners to condone the delay

   UNIQUE SHELTERS PVT. LTD vs UOI & Others

   (2013) TaxCorp(LJ) 1660 (HC-KARNATAKA)

10. Direct Tax ·ITAT Mumbai · 18 Aug 2013
    Prior to 2002 depreciation available without any limit of 8 years

    Confidence Petroleum India Ltd vs DCIT

    (2013) TaxCorp(LJ) 1659 (ITAT-MUMBAI)

11. Direct Tax ·Madras High Court · 18 Aug 2013
    ..

    Commissioner of Income Tax vs Deco De Trend

    (2013) TaxCorp(LJ) 1658 (HC-MADRAS) · Income Tax Section 10B, 2(29)BA

12. Direct Tax ·Bombay High Court · 18 Aug 2013
    Income Tax 142(2A)

    Hiranandani Foundation vs Joint Director of Income Tax & Others

    (2013) TaxCorp(LJ) 1657 (HC-BOMBAY) · Income Tax 142(2A)

13. Direct Tax ·Supreme Court · 18 Aug 2013
    Income Tax Section 148

    COMMISSIONER OF INCOME TAX & ORS vs CHHABIL DASS AGARWAL

    (2013) TaxCorp(LJ) 1656 (SC) · Income Tax Section 148

14. Direct Tax ·Supreme Court · 18 Aug 2013
    Income Tax section 245Q(1)

    Hyosung Corporation, Korea In re

    (2013) TaxCorp(LJ) 1655 (SC) · Income Tax section 245Q(1)

15. Direct Tax ·Supreme Court · 18 Aug 2013
    ‘Care or cure’, is the clue for the resolution of the lis arising in these cases

    Commissioner of Central Excise vs Ciens Laboratories

    (2013) TaxCorp(LJ) 1654 (SC)

16. Direct Tax ·Supreme Court · 18 Aug 2013
    Central Excise – Liability of new owner of property

    Rana Girders Ltd Vs. Union of India & Ors

    (2013) TaxCorp(LJ) 1653 (SC)

17. Direct Tax ·ITAT Mumbai · 16 Aug 2013
    Income Tax Section 32 and 115WB

    Grasim Industries Ltd. vs The ACIT

    (2013) TaxCorp(LJ) 1652 (ITAT-MUMBAI) · Income Tax Section 32 and 115WB

18. Direct Tax ·ITAT Mumbai · 16 Aug 2013
    Income Tax Sections 132, 132A, 153A

    Balaji Yarn Ltd. vs Dy. Commissioner of Income Tax Central

    (2013) TaxCorp(LJ) 1651 (ITAT-MUMBAI) · Income Tax Sections 132, 132A, 153A

19. Direct Tax ·Delhi High Court · 16 Aug 2013
    Income Tax Section 43B

    Dalmia Cement (Bharat) Ltd vs Commissioner Of Income Tax

    (2013) TaxCorp(LJ) 1650 (HC-DELHI) · Income Tax Section 43B

20. Direct Tax ·Calcutta High Court · 16 Aug 2013
    Entry of Goods into Local Areas Act, 2012 to be held ultra vires of Article 304(b) of the Constitution

    Tata Steel Limited & Anr. vs The State of West Bengal & Ors

    (2013) TaxCorp(LJ) 1649 (HC-CALCUTTA)

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