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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 301–320 of 72,299 cases

Case	Court	Date	Outcome	In favour
[1976] 3 S.C.R. 645	Supreme Court	17 Mar 1976	dismissed	Revenue
[1976] 3 S.C.R. 423	Supreme Court	17 Feb 1976	dismissed	Revenue
[1976] 3 S.C.R. 398	Supreme Court	16 Feb 1976	allowed	Revenue
[1976] 3 S.C.R. 44	Supreme Court	18 Dec 1975	allowed	Assessee
[1976] 2 S.C.R. 891	Supreme Court	05 Dec 1975	dismissed	Revenue
[1976] 2 S.C.R. 773	Supreme Court	21 Nov 1975	dismissed	Revenue
[1976] 2 S.C.R. 131	Supreme Court	06 Oct 1975	dismissed	Revenue
[1976] 1 S.C.R. 855	Supreme Court	18 Sep 1975	allowed	Revenue
[1976] 1 S.C.R. 461	Supreme Court	28 Aug 1975	dismissed	Revenue
[1976] 1 S.C.R. 135	Supreme Court	28 Jul 1975	dismissed	Revenue
[1976] 1 S.C.R. 126	Supreme Court	25 Jul 1975	allowed	Revenue
[1975] 3 S.C.R. 696	Supreme Court	25 Feb 1975	allowed	Revenue
[1975] 2 S.C.R. 881	Supreme Court	28 Nov 1974	allowed	Revenue
[1975] 2 S.C.R. 806	Supreme Court	21 Nov 1974	allowed	Assessee
[1975] 2 S.C.R. 597	Supreme Court	05 Nov 1974	allowed	Assessee
[1975] 2 S.C.R. 605	Supreme Court	05 Nov 1974	allowed	Revenue
[1975] 2 S.C.R. 538	Supreme Court	31 Oct 1974	other	—
[1975] 2 S.C.R. 453	Supreme Court	16 Oct 1974	dismissed	Assessee
[1975] 2 S.C.R. 464	Supreme Court	16 Oct 1974	dismissed	Assessee
[1974] 2 S.C.R. 704	Supreme Court	14 Dec 1973	dismissed	Revenue

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