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Income-tax case law database

Search and filter income-tax decisions by court, section, assessment year, date and outcome — each with the original order and the Income-tax Act 2025 mapping.

Browse income-tax case law by point of law

Reassessment (income escaping assessment)

§147 Income Escaping Assessment §148 Reassessment Notice §148A Reassessment Inquiry §149 Reassessment Time Limit §151 Reassessment Sanction §153A Search Assessment §153C Search Assessment (other person)

Unexplained income & cash credits

§68 Cash Credits (unexplained) §69 Unexplained Investments §69A Unexplained Money §69C Unexplained Expenditure

Assessment, scrutiny & rectification

§143 Assessment / Scrutiny §144 Best Judgment Assessment §144C Dispute Resolution Panel §145 Method of Accounting §154 Rectification of Mistake

Penalty & prosecution

§271 Penalty §270A Penalty — Under-reporting §271AAA Penalty (search cases) §271B Penalty — Audit Default §271C Penalty — TDS Default §276C Prosecution for Tax Evasion

Capital gains

§45 Capital Gains §48 Capital Gains Computation §50 Capital Gains on Depreciable Assets §50C Capital Gains — Stamp Duty Value §54 Capital Gains Exemption (house) §54F Capital Gains Exemption (net consideration)

Business income & deductions

§28 Profits & Gains of Business §32 Depreciation §36 Business Deductions §37 General Business Expenditure §40 Amounts Not Deductible §40A Payments Not Deductible §43B Deduction on Actual Payment §14A Disallowance for Exempt Income

TDS / TCS

§194A TDS on Interest §194C TDS on Contracts §194H TDS on Commission §194I TDS on Rent §194J TDS on Professional Fees §195 TDS on Non-resident Payments §197 Lower/Nil TDS Certificate §201 TDS Default

Appeals & revision

§246A Appealable Orders §250 CIT(A) Appeal Procedure §251 CIT(A) Powers §253 Appeal to ITAT §254 ITAT Orders §260A Appeal to High Court §263 Revision by CIT (prejudicial) §264 Revision by CIT

Trust, charity & exemptions

§11 Charitable Trust Income §12A Trust Registration §80G Donations Deduction

Transfer pricing & MAT

§92C Transfer Pricing (ALP) §115JB MAT

Audit, returns & search

§44AB Tax Audit §44AD Presumptive Business Income §139 Return of Income §132 Search & Seizure §133 Power to Call for Information §133A Survey

Showing 1–20 of 72,299 cases

Case	Court	Date	Outcome	In favour
[2025] 3 S.C.R. 841	Supreme Court	20 Mar 2025	allowed	Assessee
[2025] 2 S.C.R. 476	Supreme Court	06 Feb 2025	other	—
[2025] 1 S.C.R. 431	Supreme Court	01 Jan 2025	dismissed	Assessee
[2024] 10 S.C.R. 860	Supreme Court	16 Oct 2024	allowed	Assessee
[2024] 2 S.C.R. 1001	Supreme Court	28 Feb 2024	other	—
[2023] 12 S.C.R. 590	Supreme Court	15 Sep 2023	dismissed	Assessee
[2023] 7 S.C.R. 85	Supreme Court	24 Apr 2023	allowed	Revenue
[2023] 4 S.C.R. 430	Supreme Court	19 Apr 2023	allowed	Assessee
[2023] 8 S.C.R. 452	Supreme Court	10 Apr 2023	dismissed	Revenue
[2023] 1 S.C.R. 865	Supreme Court	31 Jan 2023	partly allowed	Partly
[2022] 10 S.C.R. 51	Supreme Court	04 Nov 2022	dismissed	Revenue
[2022] 8 S.C.R. 581	Supreme Court	03 Nov 2022	other	—
[2022] 18 S.C.R. 1082	Supreme Court	19 Oct 2022	dismissed	Revenue
[2022] 10 S.C.R. 1065	Supreme Court	12 Oct 2022	dismissed	Revenue
[2022] 17 S.C.R. 1058	Supreme Court	18 Aug 2022	other	—
[2022] 14 S.C.R. 1078	Supreme Court	28 Mar 2022	allowed	Revenue
[2022] 2 S.C.R. 126	Supreme Court	22 Feb 2022	dismissed	Revenue
[2021] 8 S.C.R. 237	Supreme Court	11 Aug 2021	allowed	Assessee
[2021] 4 S.C.R. 190	Supreme Court	28 Apr 2021	other	—
[2021] 4 S.C.R. 1	Supreme Court	06 Apr 2021	dismissed	Assessee

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