All landmark rulings

1. Direct Tax ·Supreme Court · 26 Jul 2013
   Income Tax Section 132A, 153C

   COMMISSIONER OF INCOME TAX vs VIJAYBHAI N. CHANDRANI

   (2013) TaxCorp(LJ) 1608 (SC) · Income Tax Section 132A, 153C

2. Direct Tax ·ITAT Cochin · 26 Jul 2013
   Income Tax Section 269SS

   Income Tax Officer Ward vs Shri K V George

   (2013) TaxCorp(LJ) 1607 (ITAT-COCHIN) · Income Tax Section 269SS

3. Direct Tax ·ITAT Chennai · 26 Jul 2013
   Income Tax Section 14A, Rule 8D

   Assistant Commissioner Income Tax vs M/s. Best & Crompton Engineering Ltd

   (2013) TaxCorp(LJ) 1606 (ITAT-CHENNAI) · Income Tax Section 14A, Rule 8D

4. Direct Tax ·Bombay High Court · 04 Mar 2013
   No Penalty despite unsustainable/ non-debatable claim by the Assessee if duly disclosed by the Assessee

   Commissioner of Income Tax-14, Mumbai V/s. Nalin P. Shah (HUF)

   (2013) TaxCorp(LJ) 1605 (HC-BOMBAY)

5. Direct Tax ·Bombay High Court · 25 Jul 2013
   Income Tax Section Section 245R(2)

   Mahindra BT Investment Co. (Mauritius) Ltd vs DIT(IT) & Others

   (2013) TaxCorp(LJ) 1604 (HC-BOMBAY) · Income Tax Section Section 245R(2)

6. Direct Tax ·ITAT Mumbai · 25 Jul 2013
   Income Tax Section 40(a)(ia), 194J

   ACIT vs. M/s. Twenty First Century Shares & Securities Ltd.,

   (2013) TaxCorp(LJ) 1603 (ITAT-MUMBAI) · Income Tax Section 40(a)(ia), 194J

7. Direct Tax ·ITAT Ahmedabad · 25 Jul 2013
   Income Tax Section 11(1)

   ITO (Exemption) vs Sardar Public Charitable Trust

   (2013) TaxCorp(LJ) 1602 (ITAT-AHMEDABAD) · Income Tax Section 11(1)

8. Direct Tax ·ITAT Chennai · 25 Jul 2013
   Income Tax Section 9, 195, 194J, 194H, 40(a)(ia), 14A, 115JB

   Sundaram Asset Management Co. Ltd vs Deputy Commissioner of Income Tax (LTU)

   (2013) TaxCorp(LJ) 1601 (ITAT-CHENNAI) · Income Tax Section 9, 195, 194J, 194H, 40(a)(ia), 14A, 115JB

9. Direct Tax ·ITAT Cochin · 28 Jun 2013
   Eligibility for deduction u/s 80IA(4)(iv)(b) in respect of profits derived from distribution of power through a new network

   M/s KINFRA EXPORTS PROMOTION INDUSTRIAL PARKS LTD Vs THE DEPUTY COMMISSIONER OF INCOME TAX

   (2013) TaxCorp(LJ) 1600 (ITAT-COCHIN)

10. Direct Tax ·MP High Court · 28 Jun 2013
    Reassessment not warranted on same existing set of facts, when a return and those facts already scrutinized

    THE COMMISSIONER OF INCOME TAX, BHOPAL (MP) Vs FUJISTU OPTEL LTD.

    (2013) TaxCorp(LJ) 1599 (HC-MP)

11. Direct Tax ·ITAT Mumbai · 24 Jun 2013
    Income Tax Section 14A r.w.r 8D, 115JB

    Income Tax Officer vs M/s.RBK Share Broking Pvt. Ltd

    (2013) TaxCorp(LJ) 1598 (ITAT-MUMBAI) · Income Tax Section 14A r.w.r 8D, 115JB

12. Direct Tax ·ITAT Delhi · 27 Jun 2013
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    Thai Airways International Public Company Ltd vs Commissioner (Adjn), Central Excise

    (2013) TaxCorp(LJ) 1597 (ITAT-DELHI) · .

13. Direct Tax ·ITAT Delhi · 21 Jun 2013
    Income Tax Section 147, 148, 143(2), 282(1), 158BC

    Shri Chetan Gupta vs ACIT

    (2013) TaxCorp(LJ) 1596 (ITAT-DELHI) · Income Tax Section 147, 148, 143(2), 282(1), 158BC

14. Direct Tax ·ITAT Ahmedabad · 30 May 2011
    Income-tax Section 2(1), 10(1) and Circular No. 1 dated 27-3-2009

    Dy. Commissioner of Income-tax vs Best Roses Biotech Pvt. Ltd

    (2011) TaxCorp(LJ) 1595 (ITAT-AHMEDABAD) · Income-tax Section 2(1), 10(1) and Circular No. 1 dated 27-3-2009

15. Direct Tax ·ITAT Ahmedabad · 28 Jun 2013
    Income Tax Section 55(1)(b), 54

    Shrinivas R Desai vs ACIT

    (2013) TaxCorp(LJ) 1594 (ITAT-AHMEDABAD) · Income Tax Section 55(1)(b), 54

16. Direct Tax ·AP High Court · 23 Jan 2013
    Section 67 of the A.P. VAT Act, 2005

    PRATHISTA INDUSTRIES Ltd vs CTO

    (2013) TaxCorp(LJ) 1593 (HC-AP) · Section 67 of the A.P. VAT Act, 2005

17. Direct Tax ·Delhi High Court · 17 May 2013
    Rent received from renting of flats held as stock-in-trade shall be taxable under the head “House Property”

    NEW DELHI HOTELS LTD versus ACIT

    (2013) TaxCorp(LJ) 1592 (HC-DELHI)

18. Direct Tax ·P&H High Court · 07 May 2013
    Commercial expediency cannot be mere availing of interest free loan from one assessee and giving interest free loan to another

    Commissioner of Income Tax Versus M/s Southern Bottlers Pvt. Ltd.

    (2013) TaxCorp(LJ) 1591 (HC-P&H)

19. Direct Tax ·Gujarat High Court · 24 Jun 2013
    Income Tax Section 143(1), 139(5) and Form No. 26(AS)

    MANOHARLAL AGARWAL vs COMMISSIONER OF INCOME TAX

    (2013) TaxCorp(LJ) 1590 (HC-GUJARAT) · Income Tax Section 143(1), 139(5) and Form No. 26(AS)

20. Direct Tax ·Gujarat High Court · 24 Jan 2012
    CBDT's circular No.549

    COMMISSIONER OF INCOME TAX-II vs MILTON LAMINATES LTD

    (2012) TaxCorp(LJ) 1589 (HC-GUJARAT) · CBDT's circular No.549

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