Category Archives: Important Citations- Direct Taxes

Important Citations – Direct Taxes


  • HESS ACC Systems B. V., In re (2012) 349ITR529
    (s. 195- lack of proximity between supply and installation can distort ancillary service character)
  • Alstom Transport SA, In re (2012) 349ITR292
    (s. 9 (1) (vii)-Composite contract and Dissecting approach)
  • Citrix Systems Asia Pacific Pty. Limited, In re (2012) 343ITR1
    (sale or licensing for use of a copyrighted software)
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Important Citations – Direct Taxes

Supreme Court

  • Vardhman Polytex Ltd. v. Commissioner of Income-tax (2012) 349ITR690
    (s. 36(1) (iii – Interest on borrowings for acquisition of capital assets)
  • Liberty India v. CIT [2009] 317 ITR 218
    (S. 80-IA -Principle of derived from )
  • Synco Industries Ltd. v. Assessing Officer (Income-tax)(2008) 299ITR444
    (Quantum of deduction-Interpretation of sections 80HHC, 80HHD, 80-I, 80-IA and 80HH etc.)
  • Rotork Controls India P. Ltd. v. CIT (2009) 314ITR62
    (s. 37- Provision for post-sale customer service/warranty)
  • Bangalore Club vs. CIT & Anr. (2013) 82DTR (SC) 66
    (S.4-Mutuality Principle)
  • Columbia Sportswear Company v. Director of Income-tax (2012) 346ITR161
    (Advance rulings amenable to challenge in Court of law)
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Important Citations – Direct Taxes

High Court

  • Commissioner of Income-tax v. Shankar Krishnan (2012) 349ITR685 (Bom)
    (rule 3-valuation of house perk on actual rent)
  • Commissioner of Income-tax v. Ashok Leyland Ltd. (2012) 349ITR663 (Mad)
    (Section 35D Scope)
  • Voltas Ltd. v. Assistant Commissioner of Income-tax (2012) 349ITR656 (Bom)
    (Validity of notice u/148 based on subsequent decision of court and legislative amendment (retro)
  • Commissioner of Income-tax v. Kribhco (2012) 349ITR612 (Del)
    (Section 14A application in cases of special deductions)
  • Commissioner of Income-tax v. Infosys Technologies Ltd. (No. 4) (Kar)
    (Corporate membership in clubs and