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 repairs and maintenance of leased premises-s.37)
  • CIT v. Superior Crafts (2013) 82DTR (Del) 209
    (s. 145-non maintenance of stock register-implications)
  • CIT v. Ved Prakash Rakhra (2013) 82DTR (Kar) 234
    (s. 48-indexation rule- allotment/possession date)
  • CIT v. Ved Prakash Rakhra (2013) 82DTR (Kar) 234
    (s.54- joint development agreement- risks)
  • Shiva Cargo Movers Ltd. v. Dy. CIT 82DTR (Che) 249
    (s.32(1)(iia)- additional depreciation on windmill)
  • CIT v. Khoobsurat Rsorts (P) Ltd. (2013) 82DTR (Del) 290
    (s. 50C – No ipso facto application for purchaser)

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