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Linde AG, Linde Engineering Division and Anr v Deputy Director of Income Tax - WP (C) 3914/2012   flag 

[2014] INDLHC 1757
High Court of Delhi
India
23rd April, 2014

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Act, 1922 (Cth)
Companies Act, 1956 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
G Murugesan & Bros v Cit , Madras [1973] INSC 26; (1973) 4 SCC 211; 1973 3 SCR 515; AIR 1973 SC 2369 Supreme Court of India India 8 Feb 1973 LIIofIndia flag 2
N v Shanmugham and Co v Commissioner of Income-Tax, Madras [1970] INSC 106; 1970 2 SCC 139; 1971 1 SCR 340; AIR 1970 SC 1707 Supreme Court of India India 23 Apr 1970 LIIofIndia flag 2
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Director of Income Tax v Ericsson AB (2012) 343 ITR 470 circa 2012 1
Geoconsult ZT GmbH v Director of Income Tax (International Taxation) (2008) 304 ITR 283 circa 2008 1
Hyosung Corporation v Director of Income-tax (International Taxation) New Delhi (2009) 314 ITR 343 circa 2009 2
CIT v Hyundai Heavy Industries Co Ltd (2007) 291 ITR 482 circa 2007 2
Hyundai Rotem Co and Mitsubishi Co v DIT (International Taxation) (2010) 323 ITR 277 circa 2010 1
Columbia Sportswear Co v DIT (2012) 11 SCC 224 circa 2012 3
Ishikawajima-Harima Heavy Industries v Dir Of Income Tax 288 ITR 408 7
[1937] 5 Itr 716 [1937] 5 ITR 716 circa 1937 4
(2005) 279 Itr 165 (2005) 279 ITR 165 circa 2005 1
A-F] Commissioner of Income-tax, Punjab v RD Aggarwal and Co and Anr 56 ITR 20 10
UOI v Azadi Bachao Andolan (2003) 263 ITR 706 circa 2003 22
Commissioner of Income-tax v Laxmidas Devidas (1937) 5 ITR 548 circa 1937 2
(2001) 248 Itr 399 (2001) 248 ITR 399 circa 2001 1
Vodafone International Holdings BV v Union of India (2012) 6 SCC 613 circa 2012 17
[1935] 3 Itr 408 [1935] 3 ITR 408 circa 1935 6
CIT v Indira Balakrishna 39 ITR 546 circa 2012 24

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