All landmark rulings

21,722 rulings

Desk: Both Direct Tax GST

Direct Tax ·Delhi High Court · 05 Dec 2014
HC - Redemption fine paid to Customs is an allowable expenditure
CIT Vs M/s Vikas Chemicals
(2014) TaxCorp(LJ) 4649 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57887&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 05 Dec 2014
HC -Section 10A exemption available to Recruitment related services covered as 'ITeS-HR Services’
Commissioner of Income Tax-II, New Delhi Versus M/s. ML Outsourcing Services (P) Limited
(2014) TaxCorp(LJ) 4648 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=58076&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 05 Dec 2014
HC – SCN issued to the company sufficient forprosecution of directors?
INCOME TAX OFFICER Vs ANIL BATRA AND ANR
(2014) TaxCorp(LJ) 4647 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=4178&Category=Landmark&CategoryType=Zip
Direct Tax ·Bombay High Court · 05 Dec 2014
HC – Principles to determine ALV of property; How to determine reasonable/fair rent
Commissioner of Income-tax-12 v. Tip Top Typography
(2014) TaxCorp(LJ) 4646 (HC-BOMBAY) · http://taxcorp.in/FileOpenDT.aspx?ID=57858&Category=Judgment&CategoryType=Zip
Direct Tax ·Kerala High Court · 05 Dec 2014
HC – Penalty u/s 272B is automatic;AO has neither discretion norintention of the defaulter to be gone into
PRADEEP KUMAR Vs. THE COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER
(2014) TaxCorp(LJ) 4645 (HC-KERALA) · http://taxcorp.in/FileOpenDT.aspx?ID=58375&Category=Judgment&CategoryType=Zip
Direct Tax ·Allahabad High Court · 05 Dec 2014
HC - Penalty proceedings cannot be taken both in the hands of the partners as well as in the hands of the firm
Commissioner of Income Tax-I Versus Sri AnoopSethi
(2014) TaxCorp(LJ) 4644 (HC-ALLAHABAD) · http://taxcorp.in/FileOpenDT.aspx?ID=57877&Category=Judgment&CategoryType=Zip
Direct Tax ·Allahabad High Court · 05 Dec 2014
HC - "On-money" in property dealings; Evidence/Document required to make additionsin the hands of purchaser
Commissioner of Income-Tax Versus Shri Sanjeev Kumar Agarwal
(2014) TaxCorp(LJ) 4643 (HC-ALLAHABAD) · http://taxcorp.in/FileOpenDT.aspx?ID=57986&Category=Judgment&CategoryType=Zip
Direct Tax ·Madras High Court · 05 Dec 2014
HC - Once the cheque issued by assessee is encashed, payment relates back to date of receipt of cheque
Commissioner of Income Tax Versus Repco Home Finance Ltd.
(2014) TaxCorp(LJ) 4642 (HC-MADRAS) · http://taxcorp.in/FileOpenDT.aspx?ID=58554&Category=Judgment&CategoryType=Zip
Direct Tax ·Rajasthan High Court · 05 Dec 2014
HC – No double additionone in whose custody documents/loose papers are found and secondly in case of other person
Commissioner of Income Tax, Jaipur Versus Shri Sobhrajmal
(2014) TaxCorp(LJ) 4641 (HC-RAJASTHAN) · http://taxcorp.in/FileOpenDT.aspx?ID=58336&Category=Judgment&CategoryType=Zip
Direct Tax ·Madras High Court · 05 Dec 2014
HC –How to determine nature of expenditure on modernization and replacement of machinery?
CIT Vs PRABHU SPINNING MILLS PVT LTD
(2014) TaxCorp(LJ) 4640 (HC-MADRAS) · http://taxcorp.in/FileOpenDT.aspx?ID=3993&Category=Landmark&CategoryType=Zip
Direct Tax ·Allahabad High Court · 05 Dec 2014
HC - Mere existence of some profit does not disqualifyfor registration u/s 10(23C)(vi) aseducational institution
Chintels Education Society Versus Union of India And Others
(2014) TaxCorp(LJ) 4639 (HC-ALLAHABAD) · http://taxcorp.in/FileOpenDT.aspx?ID=4221&Category=Landmark&CategoryType=Zip
Direct Tax ·Bombay High Court · 05 Dec 2014
HC - Letting out fully furnished office premises and furniture assessable under income from other sources
Dudhsagar Investments Pvt. Ltd. Versus The Asst. Commissioner of income-tax
(2014) TaxCorp(LJ) 4638 (HC-BOMBAY) · http://taxcorp.in/FileOpenDT.aspx?ID=57944&Category=Judgment&CategoryType=Zip
Direct Tax ·Bombay High Court · 05 Dec 2014
HC - Issue of shares at premium by Indian entity to holding company does not give rise to any income from international transaction
VODAFONE INDIA SERVICES PVT LTD Vs UoI
(2014) TaxCorp(LJ) 4637 (HC-BOMBAY) · http://taxcorp.in/FileOpenDT.aspx?ID=4202&Category=Landmark&CategoryType=Zip
Direct Tax ·ITAT Kolkata · 05 Dec 2014
ITAT - Indian Chamber of Commerce granted exemption u/s 11 having object of development of trade, industry and commerce
Indian Chamber of Commerce vs ITO(E)
(2014) TaxCorp(LJ) 4636 (ITAT-KOLKATA)
Direct Tax ·ITAT Kolkata · 03 Dec 2014
ITAT - No Sec 40(a)(i) disallowance for non-deduction of tax u/s 195 in respect of payments made to person resident out of India for sales & marketing support outside India
ACIT vs. Vilas N. Tamhankar
(2014) TaxCorp(LJ) 4635 (ITAT-KOLKATA) · Section. 195(1)
Direct Tax ·ITAT Cochin · 28 Nov 2014
ITAT - Since assessee developed the housing project as a developer and not as a works contract Sec 80IB(10) benefit available
Desai Homes vs DCIT
(2014) TaxCorp(LJ) 4634 (ITAT-COCHIN) · Section. 80IB(10)
Direct Tax ·ITAT Panaji · 28 Nov 2014
ITAT - Capability of land for cultivation is an important factor to decide whether land is 'agricultural' or not, thus sale of "un-cultivable" land subject to capital gains tax on sale
ACIT vs Durgadas K. Prabhu Shastri
(2014) TaxCorp(LJ) 4633 (ITAT-PANAJI)
Direct Tax ·ITAT Mumbai · 28 Nov 2014
ITAT - Presumption not available u/s 14A r/w Rule 8D that as sufficient capital was available, investment in tax-free securities was made from own funds
Ferani Hotels Pvt. Ltd. vs ACIT
(2014) TaxCorp(LJ) 4632 (ITAT-MUMBAI)
Direct Tax ·ITAT Delhi · 28 Nov 2014
ITAT - Instruction No. 5/2014 issued by the CBDT on 10.7.2014 raising appeal-filing monetary limit is applicable to the pending appeals
DCIT vs. Shri Chetan Prakash Mittal
(2014) TaxCorp(LJ) 4631 (ITAT-DELHI)
Direct Tax ·Bombay High Court · 04 Dec 2014
HC - 'Genuine hardship' u/s 119(2)(b) should be construed liberally, particularly in matters of entertaining of applications seeking condonation of delay
Artist Tree Pvt Ltd vs. CBDT
(2014) TaxCorp(LJ) 4630 (HC-BOMBAY)

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