Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

All landmark rulings

21,731 rulings

  1. Direct Tax ·Supreme Court · 05 Aug 2013
    Section 391 of Companies Act, 1956 and Section 45QA of RBI Act, 1934

    Integrated Finance Co. Ltd vs Reserve Bank of India Etc.

    (2013) TaxCorp(LJ) 1628 (SC) · Section 391 of Companies Act, 1956 and Section 45QA of RBI Act, 1934

  2. Direct Tax ·ITAT Delhi · 05 Aug 2013
    Income Tax Section 80-IAB, 263

    DLF Info city Developers (Chennai) Ltd vs Asstt. Commissioner of Income tax

    (2013) TaxCorp(LJ) 1627 (ITAT-DELHI) · Income Tax Section 80-IAB, 263

  3. Direct Tax ·Madras High Court · 05 Aug 2013
    Income Tax section 147

    Commissioner of Income Tax vs R Selvaraj

    (2013) TaxCorp(LJ) 1626 (HC-MADRAS) · Income Tax section 147

  4. Direct Tax ·ITAT Kolkata · 05 Aug 2013
    Depreciation is not an expenditure rather charge on asset

    Income Tax Officer Ward-9(4) vs. Kali Kripa Agro

    (2013) TaxCorp(LJ) 1625 (ITAT-KOLKATA)

  5. Direct Tax ·ITAT Mumbai · 12 Jun 2013
    Mere repetitive transactions in shares cannot ipso-facto make Assessee a trader

    Dr. Rahul Doctor V/s. The ACIT

    (2013) TaxCorp(LJ) 1624 (ITAT-MUMBAI)

  6. Direct Tax ·Delhi High Court · 11 Jul 2013
    Despite Section 43(5) Exemption, Derivatives Loss Is Speculation Loss For Companies

    THE COMMISSIONER OF INCOME TAX DELHI-IV Versus DLF COMMERCIAL DEVELOPERS LIMITED

    (2013) TaxCorp(LJ) 1623 (HC-DELHI)

  7. Direct Tax ·Madras High Court · 03 Jun 2013
    A provision is a liability which can be measured only by using a substantial degree of estimation

    M/s. FL Smidth Minerals Pvt. Ltd Vs. The Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1622 (HC-MADRAS)

  8. Direct Tax ·Madras High Court · 18 Jun 2013
    HC upholds long term capital gain exemption prior to set off of long term capital loss

    Commissioner of Income Tax Vs. Vijay M.Mahtaney

    (2013) TaxCorp(LJ) 1621 (HC-MADRAS)

  9. Direct Tax ·ITAT Delhi · 09 Jul 2013
    AO not justified in making disallowance u/s 37 for expenses incurred by assessee before commencement of business operation but after setting up of business

    COMMISSIONER OF INCOME TAX versus SAMSUNG INDIA ELECTRONICS LTD.

    (2013) TaxCorp(LJ) 1620 (ITAT-DELHI)

  10. Direct Tax ·ITAT Mumbai · 03 Jul 2013
    Lease premium for allotment of a plot of land do not attract provision of section 194-I

    The ITO (TDS) Vs. M/s. Wadhwa & Associates Realtors Pvt. Ltd.

    (2013) TaxCorp(LJ) 1619 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Bangalore · 19 Apr 2013
    Nil TDS certificate issued by AO U/s. 195(2) in contravention of provisions not binding on revenue

    BIOCON Biopharmaceuticals Pvt. Ltd vs. ITO

    (2013) TaxCorp(LJ) 1618 (ITAT-BANGALORE)

  12. Direct Tax ·ITAT Bangalore · 04 Aug 2013
    Income Tax Section 46A, 12AA, 11(2)

    Asst. Director of Income Tax (Exemption) vs Pontifical Mission Organisation

    (2013) TaxCorp(LJ) 1617 (ITAT-BANGALORE) · Income Tax Section 46A, 12AA, 11(2)

  13. Direct Tax ·ITAT Mumbai · 04 Aug 2013
    Income Tax Section 154, 111A

    ACIT vs Shri Sachiv Sunil Mehta

    (2013) TaxCorp(LJ) 1616 (ITAT-MUMBAI) · Income Tax Section 154, 111A

  14. Direct Tax ·Supreme Court · 29 Jul 2013
    Income Tax Section 271(1)(c)

    MORGAN FINVEST PVT. LTD vs COMMISSIONER OF INCOME TAX

    (2013) TaxCorp(LJ) 1615 (SC) · Income Tax Section 271(1)(c)

  15. Direct Tax ·ITAT Ahmedabad · 30 Jul 2013
    Income Tax Section 115WA, 194C, 194J- Circular No. 8 of 2005 dated 29-8-2005

    Joshi Technologies International Inc vs. ADIT (Intl. Tax)

    (2013) TaxCorp(LJ) 1614 (ITAT-AHMEDABAD) · Income Tax Section 115WA, 194C, 194J- Circular No. 8 of 2005 dated 29-8-2005

  16. Direct Tax ·P&H High Court · 29 Jul 2013
    Article 265 - Constitution of India

    M/s Century Knitters (India) Ltd. and others vs Union of India and others

    (2013) TaxCorp(LJ) 1613 (HC-P&H) · Article 265 - Constitution of India

  17. Direct Tax ·P&H High Court · 06 May 2013
    Right to receive retention money accrues only after the obligations under the contract are fulfilled

    Commissioner of Income Tax Chandigarh-II vs. M/s SAB Industries Limited

    (2013) TaxCorp(LJ) 1612 (HC-P&H)

  18. Direct Tax ·ITAT Lucknow · 25 Apr 2013
    S. 68 Addition cannot be made in the absence of books on the basis of mere bank statement

    Shri. Kamal Kumar Mishra v. Income Tax Officer

    (2013) TaxCorp(LJ) 1611 (ITAT-LUCKNOW)

  19. Direct Tax ·ITAT Delhi · 28 Jul 2013
    Section 10(17A), 56(2)(v) and Circular No. 447

    Shri Abhinav Bindra vs Deputy Commissioner of Income Tax

    (2013) TaxCorp(LJ) 1610 (ITAT-DELHI) · Section 10(17A), 56(2)(v) and Circular No. 447

  20. Direct Tax ·Madras High Court · 28 Jul 2013
    Section 19(11) of TNVAT Act

    USA Agencies rep. by its Proprietrix A.Umamaheswari vs The Commercial Tax Officer

    (2013) TaxCorp(LJ) 1609 (HC-MADRAS) · Section 19(11) of TNVAT Act

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


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.