All landmark rulings

21,722 rulings

Desk: Both Direct Tax GST

Direct Tax ·Madras High Court · 04 Dec 2014
HC - Order, instruction, direction issued u/s 119 can't interfere with the right of the Income Tax Authority to exercise power of transfer under Section 127
C. Krishnan vs. ITO and Anr.
(2014) TaxCorp(LJ) 4629 (HC-MADRAS) · Section. 119
Direct Tax ·Bombay High Court · 02 Dec 2014
HC - Tribunal and parties "comrades in arms" to achieve justice, mistake from any source should be considered by Tribunal u/s 254(2)
Supreme Industries Ltd. vs ADIT
(2014) TaxCorp(LJ) 4628 (HC-BOMBAY)
Direct Tax ·Madras High Court · 04 Dec 2014
HC - Interest on borrowed funds utilised for investment in shares can be treated as business expenditure
The Commissioner of Income Tax Versus Shriram Investments (firm)
(2014) TaxCorp(LJ) 4627 (HC-MADRAS) · http://taxcorp.in/FileOpenDT.aspx?ID=58473&Category=Judgment&CategoryType=Zip
Direct Tax ·Karnataka High Court · 04 Dec 2014
HC - Indexed Cost of Acquisition in case of capital asset acquired through succession
Commissioner of Income-tax, Mysore Versus Smt. Asha Machaiah
(2014) TaxCorp(LJ) 4626 (HC-KARNATAKA) · http://taxcorp.in/FileOpenDT.aspx?ID=58130&Category=Judgment&CategoryType=Zip
Direct Tax ·Madras High Court · 04 Dec 2014
HC –Interim stay granted on Clause 7 of CBDT notification (Levy of Interest u/s 234A) dated Sept 26, 2014
All India Federation of Tax Practitioner vs. CBDT
(2014) TaxCorp(LJ) 4625 (HC-MADRAS) · http://taxcorp.in/FileOpenDT.aspx?ID=4223&Category=Landmark&CategoryType=Zip
Direct Tax ·Delhi High Court · 04 Dec 2014
HC - Gains from sale of CCDs in JV by foreign partner to Indian partner under exit option not "interest" u/s 2(28A) but "capital gains"
Zaheer Mauritius v. Director of Income-tax (International Taxation) –II
(2014) TaxCorp(LJ) 4624 (HC-DELHI) · http://taxcorp.in/FileOpenINTL.aspx?ID=7411&Category=INTLDecisions&CategoryType=Zip
Direct Tax ·Delhi High Court · 04 Dec 2014
HC - Franchise fee revenue in nature; SC Decision in Southern Switchgear Ltd. distinguished
The Commissioner of Income Tax-II Versus Jubilant Foodwork Pvt. Ltd.
(2014) TaxCorp(LJ) 4623 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57876&Category=Judgment&CategoryType=Zip
Direct Tax ·Madras High Court · 04 Dec 2014
HC - Five independent flats treated as single unit for the purpose of exemption u/s 54F
Commissioner of Income Tax Versus Smt. VR. Karpagam
(2014) TaxCorp(LJ) 4622 (HC-MADRAS) · http://taxcorp.in/FileOpenDT.aspx?ID=57982&Category=Judgment&CategoryType=Zip
Direct Tax ·AP High Court · 04 Dec 2014
HC – Entitlement of assessee to be paid interest on interest
COMMISSIONER OF INCOME TAX-II Vs SIRPUR PAPER MILLS LTD
(2014) TaxCorp(LJ) 4621 (HC-AP) · http://taxcorp.in/FileOpenDT.aspx?ID=58378&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 04 Dec 2014
HC - Effective date for set up of business in BPO industry; Distinction between “setting up of business” and “commencement of business”
OMNIGLOBE INFORMATION TECH INDIA PVT LTD Vs COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4620 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57978&Category=Judgment&CategoryType=Zip
Direct Tax ·Allahabad High Court · 04 Dec 2014
HC - Educational institution - Testsfor granting exemption u/s 10(23C)(vi)
Simpkins School Versus Director General of Income Tax (Investigation) And Others
(2014) TaxCorp(LJ) 4619 (HC-ALLAHABAD) · http://taxcorp.in/FileOpenDT.aspx?ID=57839&Category=Judgment&CategoryType=Zip
Direct Tax ·Bombay High Court · 04 Dec 2014
HC - Applicability of Transfer Pricing provisions in case of issue of shares
Shell India Markets (P.) Ltd. v. Assistant Commissioner of Income-tax, LTU
(2014) TaxCorp(LJ) 4618 (HC-BOMBAY) · http://taxcorp.in/FileOpenINTL.aspx?ID=7627&Category=INTLDecisions&CategoryType=Zip
Direct Tax ·Delhi High Court · 04 Dec 2014
HC - Damages received by way of settlement in a class suit is capital receipt or revenue receipt
BERNSTEIN LITOWITZ BERGER AND GROSSMANN LLP Vs UoI
(2014) TaxCorp(LJ) 4617 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=58315&Category=Judgment&CategoryType=Zip
Direct Tax ·Kerala High Court · 04 Dec 2014
HC -TDS credit for salary allowed even if employer has not uploaded the same in the Department's system
SRI JOHN MATHEWS, TRIPUNITHURA, M/s LOTS SHIPPING LTD Vs THE INCOME TAX OFFICER, ERNAKULAM THE CENTRAL BOARD OF DIRECT TAXES
(2014) TaxCorp(LJ) 4616 (HC-KERALA) · http://taxcorp.in/FileOpenDT.aspx?ID=57972&Category=Judgment&CategoryType=Zip
Direct Tax ·Bombay High Court · 04 Dec 2014
S. 220(6): Law laid down on the guidelines that have to be followed while considering a stay application
Slum Rehabilitation Authority vs. DDIT
(2014) TaxCorp(LJ) 4615 (HC-BOMBAY) · Section 220(6)
Direct Tax ·Bombay High Court · 04 Dec 2014
S. 147: A writ petition is not like an appeal where the assessee has a statutory right to require the Court to entertain the challenge. A writ will be maintained only if the notice is clearly without jurisdiction & not otherwise
Nickunj Eximp Enterprises Pvt. Ltd vs. ACIT
(2014) TaxCorp(LJ) 4614 (HC-BOMBAY) · Section 147
Direct Tax ·Bombay High Court · 04 Dec 2014
S. 220(6): Parameters to be considered in deciding a stay application laid down
Mumbai Metropolitan Region Development Authority vs. DDIT
(2014) TaxCorp(LJ) 4613 (HC-BOMBAY) · Section 220(6)
Direct Tax ·P&H High Court · 04 Dec 2014
HC - Creation of capital by NRI gifts; natural love and affection; occasion to make such gifts and financial capacity of the donor is must
Commissioner of Income-tax Versus Narinder Kumar Sekhri, ChamanLalSekhri and SubhashChander
(2014) TaxCorp(LJ) 4612 (HC-P&H) · http://taxcorp.in/FileOpenDT.aspx?ID=4020&Category=Landmark&CategoryType=Zip
Direct Tax ·Bombay High Court · 04 Dec 2014
S. 147/ 150(1): A "finding" is one that is necessary for the disposal of an appeal in respect of an assessment of a particular year
Eskay K’n’ IT (India) Ltd vs. DCIT
(2014) TaxCorp(LJ) 4611 (HC-BOMBAY) · Section 147, 150(1)
Direct Tax ·Bombay High Court · 04 Dec 2014
S. 119(2)(b): The expression 'genuine hardship' should be construed liberally, particularly in matters of entertaining of applications seeking condonation of delay.
Artist Tree Pvt. Ltd vs. CBDT
(2014) TaxCorp(LJ) 4610 (HC-BOMBAY) · Section 119(2)(b)

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