Important Judgement - Supreme Court & High Court

• CIT v. South India Shipping Corpn. Ltd. [2000]111 Taxman 58 (Mad. )
• CIT v. Sreenivasa Pai(A.) [2000]109 Taxman 267 (Ker. )
• CIT v. Deepak Nitrite Ltd. [2000]108 Taxman 479 (Guj. )
• CIT v. Deepak Nitrite Ltd. [2000]108 Taxman 479 (Guj. )
• Mohandas (G) v. CIT [2000]110 Taxman 229 (Mad. )
• Mohandas (G) v. CIT [2000]110 Taxman 229 (Mad. )
• Mohandas (G) v. CIT [2000]110 Taxman 229 (Mad. )
• Davendra Pal Singh v. CWT [2000]109 Taxman 455 (All. )
• Davendra Pal Singh v. CWT [2000]109 Taxman 455 (All. )
• CIT v. Vellore Electric Corporation Ltd. [2000]113 Taxman 236 (Mad. )
• Azadi Bachao Andolan v. Union of India [2001]116 Taxman 249 (Delhi )
• Azadi Bachao Andolan v. Union of India [2001]116 Taxman 249 (Delhi )
• Azadi Bachao Andolan v. Union of India [2001]116 Taxman 249 (Delhi )
• Woodward Governors India (P.) Ltd. v. CIT [2001]118 Taxman 433 (Delhi )
• Woodward Governors India (P.) Ltd. v. CIT [2001]118 Taxman 433 (Delhi )
• Foramer v. CIT [2001]119 Taxman 61 (All. )
• Foramer v. CIT [2001]119 Taxman 61 (All. )
• Woodward Governors India (P.) Ltd. v. CIT [2001] 118 Taxman 433 Delhi
• CIT v. Lakshmi Textile Exporters Ltd. [2001]115 Taxman 572 (Mad. )
• Elkem Technology v. Dy. CIT [2001]117 Taxman 382 (AP )
• CIT v. Gurbachan Lal [2001]116 Taxman 138 (Delhi )
• CIT v. Sri Balaji & Co. [2001]114 Taxman 682 (Kar. )
• CIT v. Indo Oceanic Shipping Co. Ltd. [2001]114 Taxman 722 (Bom. )
• All India Federation of Tax Practitioners v. Union of India [2001] 116 Taxman 418 Bom.
• CIT v. Sri Balaji & Co. [2001]114 Taxman 682 (Kar. )
• CIT v. Indo Oceanic Shipping Co. Ltd. [2001]114 Taxman 722 (Bom. )
• CIT v. Indo Oceanic Shipping Co. Ltd. [2001]114 Taxman 722 (Bom. )
• CIT v. Gurbachan Lal [2001]116 Taxman 138 (Delhi )
• CIT v. Rajasthan Land Development Corpn. [2002]121 Taxman 573 (Raj. )
• CIT v. Rajasthan Land Development Corpn. [2002] 121 Taxman 573 Raj.
• Ship Scrap Traders v. CIT [2002]122 Taxman 29 (Bom. )
• Leonhardt Andra Und Partner, GmbH v. CIT [2002]122 Taxman 223 (Cal. )
• CIT v. Hazarat Pir Shah-E-Alam Roza Estate Trust [2002]122 Taxman 755 (Guj. )
• Shiva Kant Jha v. Union of India [2002]122 Taxman 952 (Delhi )
• Shiva Kant Jha v. Union of India [2002]122 Taxman 952 (Delhi )
• Director of Income-tax v. Paper Products Ltd. [2002]124 Taxman 12 (Delhi )
• Sarabhai Technological Devp. Syndicate (P.) Ltd. v. CIT [2002]121 Taxman 696 (Guj. )
• Sarabhai Technological Devp. Syndicate (P.) Ltd. v. CIT [2002]121 Taxman 696 (Guj. )
• Shiva Kant Jha v. Union of India [2002]122 Taxman 952 (Delhi )
• Shiva Kant Jha v. Union of India [2002]122 Taxman 952 (Delhi )
• CIT v. Bijay Iron Stores [2002]124 Taxman 210 (Cal. )
• Reliance Industries Ltd. v. Union of India [2002]124 Taxman 246 (Delhi )
• CIT v. Sevugan Chettiar (O.R.M.S.S.S.) [2002]124 Taxman 664 (Mad. )
• CIT v. Madhusudanan (K.P.) [2002]125 Taxman 265 (Ker. )
• American Express International Banking Corpn. v. CIT [2002]125 Taxman 488 (Bom. )
• Twinstar Holdings Ltd. v. Anand Kedia [2002]125 Taxman 656 (Bom. )
• Twinstar Holdings Ltd. v. Anand Kedia [2002]125 Taxman 656 (Bom. )
• CIT v. Foramer France [2003]129 Taxman 72 (SC )
• CIT v. Foramer France [2003]129 Taxman 72 (SC )
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• Deccan Gymkhana (Oldest Trust) v. CIT [2003]131 Taxman 279 (Bom. )
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• Union of India v. Azadi Bachao Andolan [2003]132 Taxman 373 (SC )
• Muthiah (M.Ct.) v. CIT [2003]126 Taxman 63 (Mad. )
• Muthiah (M.Ct.) v. CIT [2003]126 Taxman 63 (Mad. )
• Muthiah (M.Ct.) v. CIT [2003]126 Taxman 63 (Mad. )
• National Agricultural Co-operative Marketing Federation of India v. Union of India
[2003]128 Taxman 141 (Delhi )
• CIT v. Tamil Nadu Sugar Corpn. Ltd. [2003]128 Taxman 179 (Mad. )
• CIT v. Geo Sea Foods [2003]128 Taxman 904 (Ker. )
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• CIT v. Vijay Ship Breaking Corpn. (Guj.) [2003]129 Taxman 120 (Guj. )
• Aditya Cement Staff Club v. Union of India [2003]131 Taxman 609 (Raj. )
• Aditya Cement Staff Club v. Union of India [2003]131 Taxman 609 (Raj. )
• Mani (A.S.) v. Union of India [2003]131 Taxman 717 (Kar. )
• Asstt. Commissioner v. Velliappa Textiles Ltd. [2003]132 Taxman 165 (SC )
• Asstt. Commissioner v. Velliappa Textiles Ltd. [2003]132 Taxman 165 (SC )
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• Union of India v. Azadi Bachao Andolan [2003] 132 Taxman 373 (SC)
• Union of India v. Azadi Bachao Andolan [2003]132 Taxman 373 (SC )
• Indian Institute of Architects v. Union of India [2003]133 Taxman 214 (Mad. )
• CIT v. ITOCHU Corpn. [2004]139 Taxman 348 (Delhi )
• CIT v. Mitsui & Co. Ltd. [2004]140 Taxman 430 (Delhi )
• CIT v. Udaipur Distillery Co. Ltd. [2004] 134 Taxman 398 (Raj.)
• CIT v. Udaipur Distillery Co. Ltd. [2004]134 Taxman 398 (Raj. )
• AEG Aktiengesllschaft v. CIT [2004]137 Taxman 1 (Kar. )
• AEG Aktiengesllschaft v. CIT [2004]137 Taxman 1 (Kar. )
• CIT v. Kulandagan Chettiar (P.V.A.L.) [2004]137 Taxman 460 (SC )
• Director of Income-tax v. Degussa A.G. Germany [2004]138 Taxman 259 (Delhi )
• Nirmala L. Mehta v. A. Balasubramaniam, CIT [2004]139 Taxman 394 (Bom. )
• Kalpana Place v. CIT [2004]141 Taxman 392 (All. )
• Mysore Sales International Ltd. v. Dy. CIT [2004]134 Taxman 193 (Kar. )
• CIT v. Udaipur Distillery Co. Ltd. [2004] 134 Taxman 398 (Raj.)
• CIT v. Udaipur Distillery Co. Ltd. [2004]134 Taxman 398 (Raj. )
• AEG Aktiengesllschaft v. CIT [2004]137 Taxman 1 (Kar. )
• AEG Aktiengesllschaft v. CIT [2004]137 Taxman 1 (Kar. )
• Abdulgafar A. Nadiadwala v. Asstt. CIT [2004]137 Taxman 112 (Bom. )
• Abdulgafar A. Nadiadwala v. Asstt. CIT [2004]137 Taxman 112 (Bom. )
• Abdulgafar A. Nadiadwala v. Asstt. CIT [2004]137 Taxman 112 (Bom. )
• Abdulgafar A. Nadiadwala v. Asstt. CIT [2004]137 Taxman 112 (Bom. )
• Umesh S. Bangara v. Union of India [2004]137 Taxman 231 (Bom. )
• Umesh S. Bangara v. Union of India [2004]137 Taxman 231 (Bom. )
• Umesh S. Bangara v. Union of India [2004]137 Taxman 231 (Bom. )
• Umesh S. Bangara v. Union of India [2004]137 Taxman 231 (Bom. )
• CIT v. Kulandagan Chettiar (P.V.A.L.) [2004]137 Taxman 460 (SC )
• CIT v. Mitsui & Co. Ltd. [2004]140 Taxman 430 (Delhi )
• Indian Banks' Association v. Devkala Consultancy Service [2004]137 Taxman 69 (SC )
• CIT v. Lawrence (R.T.) [2005]144 Taxman 168 (All. )
• Director of Income-tax v. HCL Infosystem Ltd. [2005]144 Taxman 492 (Delhi )
• CIT v. Matsushita Electric Industrial Co. Ltd. [2005] 147 Taxman 121 Delhi
• CIT v. Elitos S.P.A. [2005] 145 Taxman 210 (All.)
• CIT v. Elitos S.P.A. [2005] 148 Taxman 108 All.
• CIT v. Sultan & Sons Rice Mill [2005]145 Taxman 506 (All. )
• CIT v. Matsushita Electric Industrial Co. Ltd. [2005] 147 Taxman 121 Delhi
• Sedco Forex International Inc. v. CIT [2005] 147 Taxman 389 Uttaranchal
• CIT v. Pateshwari Electrical & Associated Industries (P.) Ltd. [2005] 148 Taxman 240 All.
• Schindler Aufzuge Und Fahrtrep v. Director of Income-tax [2005] 149 Taxman 562 Delhi
• Om Prakash Bhola v. CIT [2005]142 Taxman 200 (Delhi )
• CWT v. R.K.K.R. International (P.) Ltd. [2005]145 Taxman 322 (Delhi )
• CIT v. Elitos S.P.A. [2005] 145 Taxman 210 (All.)
• YUM : Restaurants India (P.) Ltd. v. CIT [2005]146 Taxman 196 (Delhi )
• Bhagwatilal G. Shah v. CIT [2005]146 Taxman 412 (Guj. )
• Bhagwatilal G. Shah v. CIT [2005]146 Taxman 412 (Guj. )
• CIT v. Professional Information Systems & Management [2005]146 Taxman 673 (Guj. )
• Sedco Forex International Inc. v. CIT [2005] 147 Taxman 389 Uttaranchal
• Norasia Lines (Malta) Ltd. v. Dy. CIT [2005] 148 Taxman 522 Ker.
• Sanjeev Woollen Mills v. CIT [2005] 149 Taxman 431 SC
• Schindler Aufzuge Und Fahrtrep v. Director of Income-tax [2005] 149 Taxman 562 Delhi
• Mithlesh Kumar Tripathi v. CIT [2005] 149 Taxman 692 All.
• Mithlesh Kumar Tripathi v. CIT [2005] 149 Taxman 692 All.
• CIT v. Dalmia Resorts International [2006 ]152 Taxman 0047 (Delhi)
• CIT v. NHK Japan Broadcasting Corpn. [2006] 150 Taxman 69 Delhi
• Sony India (P.) Ltd. v. CBDT [2006] 157 Taxman 125 (Delhi)
• CIT v. Tej Quebecor Printing Ltd. [2006 ]151 Taxman 0210 (Delhi)
• Rieter India (P.) Ltd. v. Addl. CIT [2006] 153 Taxman 126 (Delhi)
• CIT v. Bogards (W.F.) [2006] 153 Taxman 586 (All.)
• CIT v. Hitachi Ltd. [2006] 154 Taxman 271 (Delhi
• CIT v. Sencma Sa, France [2006] 156 Taxman 403 (Delhi)
• Dy. CIT v. Turquoise Investment & Finance Ltd. [2006] 154 Taxman 80 (MP)
• Dy. CIT v. Turquoise Investment & Finance Ltd. [2006] 154 Taxman 80 (MP)
• Nalini B.V. Saraf v. Asstt. CED [2006] 154 Taxman 432 (Ker.)
• Mysore Sugar Co. Ltd. v. Dy. CIT [2006] 154 Taxman 447 (Kar.)
• CIT v. Abhishek Industries Ltd. [2006] 156 Taxman 257 (PUNJ&HAR)
• CIT v. Abhishek Industries Ltd. [2006] 156 Taxman 257 (PUNJ&HAR)
• Industrial Cables (India) Ltd. v. CIT [2007] 158 Taxman 116 (PUNJ&HAR)
• CIT v. Alcatel India Ltd. [2007] 159 Taxman 332 (Delhi)
• CIT (TDS) v. Asian Hotels Ltd. [2007] 163 Taxman 243 (Delhi)
• CIT v. Marubeni India (P.) Ltd. [2007] 165 Taxman 467 (Delhi)
• Ishikawajma-Harima Heavy Industries Ltd. v. Director of Income-tax [2007] 158
Taxman 259 (SC)
• CIT v. Shri Ram Honda Power Equip [2007] 158 Taxman 474 (Delhi)
• CIT v. Shri Ram Honda Power Equip [2007] 158 Taxman 474 (Delhi)
• Director of Income-tax v. Morgan Stanley & Co. [2007] 162 Taxman 165 (SC)
• Director of Income-tax v. Morgan Stanley & Co. [2007] 162 Taxman 165 (SC)
• All India State Bank Officers Federation v. Union of India [2007] 159 Taxman 129 (Bom.)
• Virtual Soft Systems Ltd. v. CIT [2007] 159 Taxman 155 (SC)
• KLM Royal Dutch Airlines v. Asstt. DIT [2007] 159 Taxman 191 (Delhi)
• CIT v. Woodward Governor India (P.) Ltd. [2007] 162 Taxman 60 (Delhi)
• CIT v. Woodward Governor India (P.) Ltd. [2007] 162 Taxman 60 (Delhi)
• Director of Income-tax v. Morgan Stanley & Co. [2007] 162 Taxman 165 (SC)
• Director of Income-tax v. Morgan Stanley & Co. [2007] 162 Taxman 165 (SC)
• Nokia Corporation v. DIT (International Taxation) [2007] 162 Taxman 369 (Delhi)
• CIT v. Hotel Ratanada International (P.) Ltd. [2007] 164 Taxman 292 (Raj)
• Ishikawajma-Harima Heavy Industries Ltd. v. Director of Income-tax [2007] 158 Taxman 259 (SC)
• CIT v. Glen View Rubber Co. (P.) Ltd. [2007] 160 Taxman 154 (Ker.)(FB)
• CIT v. Hyundai Heavy Industries Co. Ltd. [2007] 161 Taxman 191 (SC)
• Director of Income-tax v. Morgan Stanley & Co. [2007] 162 Taxman 165 (SC)
• Director of Income-tax v. Morgan Stanley & Co. [2007] 162 Taxman 165 (SC)
• Nokia Corporation v. DIT (International Taxation) [2007] 162 Taxman 369 (Delhi)
• CIT v. Hyundai Heavy Industries Co. Ltd. [2007] 163 Taxman 378 (Uttaranchal)
• Jay Engineering Works Ltd. v. CIT [2008] 166 Taxman 115 (Delhi)
• Mitsui & Co. Ltd. v. CIT [2008] 167 Taxman 179 (Delhi)
• Radha Krishna Jalan v. CIT [2007] 165 Taxman 538 (Gau.)
• CIT v. Turner International India (P.) Ltd. [2008] 166 Taxman 22 (Delhi)
• CIT v. Air Liquide India Holding (P.) Ltd. [2008] 167 Taxman 221 (SC)