Category Archives: Supreme Court

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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