All landmark rulings

1. Direct Tax ·P&H High Court · 22 May 2013
   Income-tax Rules, 1962, r 46A

   Commissioner of Income Tax v Jodha Ram Tarlok Chand, Ludhiana, 04 June 2013

   (2013) TaxCorp(LJ) 1428 (HC-P&H)

2. Direct Tax ·ITAT Rajkot · 30 May 2013
   Income-tax Act, 1961, s 69C, 133A, 143

   DCIT v Jayaben Dayalal Patel, 03 June 2013

   (2013) TaxCorp(LJ) 1427 (ITAT-RAJKOT)

3. Direct Tax ·Allahabad High Court · 29 May 2013
   Income-tax Act, 1961, s 133A, 158BC

   Commissioner of Income Tax v Dr Ratan Kumar Singh, 03 June 2013

   (2013) TaxCorp(LJ) 1426 (HC-ALLAHABAD)

4. Direct Tax ·Madras High Court · 27 May 2013
   Income-tax Act, 1961, s 54B and of Income-tax rules, 1962, r 46A

   Assistant Commissioner of Income Tax v Dr S Balasundaram, 03 June 2013

   (2013) TaxCorp(LJ) 1425 (HC-MADRAS)

5. Direct Tax ·ITAT Delhi · 17 May 2013
   Income-tax Act, 1961, s 68, 133(6)

   ACIT v Goodwill Exports, 03 June 2013

   (2013) TaxCorp(LJ) 1424 (ITAT-DELHI)

6. Direct Tax ·Supreme Court · 14 Sep 2013
   claim under r. 7A(2)

   REHABILITATION PLANTATIONS LTD. vs CIT

   (2013) TaxCorp(LJ) 1224 (SC) · claim under r. 7A(2)

7. Direct Tax ·Karnataka High Court · 14 Sep 2013
   Income Tax Section 80IB(10), 80IA ,80AC

   UNIQUE SHELTERS PVT. LTD vs UOI

   (2013) TaxCorp(LJ) 1223 (HC-KARNATAKA) · Income Tax Section 80IB(10), 80IA ,80AC

8. Direct Tax ·Karnataka High Court · 14 Sep 2013
   Income Tax Section 2(47), 47(viii)

   CIT & DCIT vs Unity Care and Health Services

   (2013) TaxCorp(LJ) 1222 (HC-KARNATAKA) · Income Tax Section 2(47), 47(viii)

9. Direct Tax ·ITAT Mumbai · 12 Sep 2013
   Income Tax Section 40(a)(ia)

   Karwat Steel Traders vs Income tax Officer

   (2013) TaxCorp(LJ) 1221 (ITAT-MUMBAI) · Income Tax Section 40(a)(ia)

10. Direct Tax ·ITAT Delhi · 28 Jun 2013
    Addition could be made only if some incriminating document was found during search

    MGF AUTOMOBILES LTD. Vs ACIT

    (2013) TaxCorp(LJ) 1220 (ITAT-DELHI)

11. Direct Tax ·Allahabad High Court · 08 Aug 2013
    Cash Agricultural income genuineness cannot be doubted on suspicion

    Commissioner Of Income Tax V/s. Landmark Innovation Pvt. Ltd.

    (2013) TaxCorp(LJ) 1219 (HC-ALLAHABAD)

12. Direct Tax ·Allahabad High Court · 07 Aug 2013
    conversion from lease hold to free hold period to be considered for short term/long term period computation

    The Commissioner Of Income Tax Vs. Smt. Rama Rani Kalia

    (2013) TaxCorp(LJ) 1218 (HC-ALLAHABAD)

13. Direct Tax ·Delhi High Court · 04 Jul 2013
    Whether a gas cylinder attached to truck shall be considered as a part of truck or considered as gas cylinder only

    COMMISSIONER OF INCOME TAX versus H.B. LEASING & FINANCE LTD.

    (2013) TaxCorp(LJ) 1217 (HC-DELHI)

14. Direct Tax ·Delhi High Court · 13 Mar 2013
    HC presumes culpable mental state on the part of accused & Confirms Prosecution for non filing of Return

    ASSTT.COMMISSIONER OF INCOME TAX Versus NILOFAR CURRIMBHOY

    (2013) TaxCorp(LJ) 1216 (HC-DELHI)

15. Direct Tax ·ITAT Delhi · 27 Aug 2013
    Notional Interest & Deemed Dividend Addition for Debit Balance of Partners in Partnership Firm

    Deputy Commissioner of Income Tax Vs. M//s Ashok Kumar Amit Kumar & Shipra Estates (P) Ltd.

    (2013) TaxCorp(LJ) 1215 (ITAT-DELHI)

16. Direct Tax ·ITAT Delhi · 26 Jul 2013
    Penalty cannot be levied on income assessed on estimation basis

    Fine Line Construction P. Ltd. vs. ACIT, Circle 11(1)

    (2013) TaxCorp(LJ) 1214 (ITAT-DELHI)

17. Direct Tax ·ITAT Cochin · 07 Dec 2012
    Income Tax Section 54F, 139(4)

    Muthuletchumi Janardanan vs The Deputy Commissioner of Income Tax

    (2012) TaxCorp(LJ) 1213 (ITAT-COCHIN) · Income Tax Section 54F, 139(4)

18. Direct Tax ·ITAT Mumbai · 22 Apr 2010
    Section 271(1)(c)

    Income-tax Officer vs Bright Warehousing & Leasing Pvt. Ltd

    (2011) TaxCorp(LJ) 1212 (ITAT-MUMBAI) · Section 271(1)(c)

19. Direct Tax ·ITAT Mumbai · 31 Jan 2011
    Section 271(1)(c)

    ADIT(IT) vs Fidelity Management & Research Co.

    (2011) TaxCorp(LJ) 1211 (ITAT-MUMBAI) · Section 271(1)(c)

20. Direct Tax ·ITAT Mumbai · 07 Sep 2013
    Expl 5 to section 271(1)(c)

    Income Tax Officer vs Mr. Gope M. Rochlani

    (2013) TaxCorp(LJ) 1210 (ITAT-MUMBAI) · Expl 5 to section 271(1)(c)

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