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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 281–300 of 72,299 cases

Case	Court	Date	Outcome	In favour
[1978] 2 S.C.R. 834	Supreme Court	14 Feb 1978	dismissed	Revenue
[1978] 1 S.C.R. 329	Supreme Court	30 Aug 1977	partly allowed	Partly
[1977] 3 S.C.R. 697	Supreme Court	28 Apr 1977	dismissed	Revenue
[1977] 3 S.C.R. 153	Supreme Court	08 Mar 1977	allowed	Assessee
[1977] 2 S.C.R. 762	Supreme Court	25 Jan 1977	allowed	Assessee
[1977] 2 S.C.R. 715	Supreme Court	21 Jan 1977	dismissed	Revenue
[1977] 2 S.C.R. 645	Supreme Court	19 Jan 1977	dismissed	Revenue
[1977] 2 S.C.R. 654	Supreme Court	19 Jan 1977	dismissed	Revenue
[1977] 2 S.C.R. 220	Supreme Court	26 Nov 1976	dismissed	Assessee
[1977] 2 S.C.R. 78	Supreme Court	09 Nov 1976	allowed	Revenue
[1977] 1 S.C.R. 554	Supreme Court	10 Sep 1976	dismissed	Revenue
[1977] 1 S.C.R. 512	Supreme Court	03 Sep 1976	allowed	Revenue
[1977] 1 S.C.R. 207	Supreme Court	17 Aug 1976	dismissed	Assessee
[1977] 1 S.C.R. 214	Supreme Court	17 Aug 1976	allowed	Revenue
[1977] 1 S.C.R. 202	Supreme Court	17 Aug 1976	dismissed	Assessee
[1977] 1 S.C.R. 171	Supreme Court	10 Aug 1976	dismissed	Revenue
[1977] 1 S.C.R. 112	Supreme Court	04 Aug 1976	dismissed	Revenue
[1976] SUPP. 1 S.C.R. 657	Supreme Court	07 May 1976	allowed	Revenue
[1976] 3 S.C.R. 947	Supreme Court	30 Mar 1976	dismissed	Revenue
[1976] 3 S.C.R. 712	Supreme Court	19 Mar 1976	allowed	Assessee

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