Searchable database · ITAT · High Court · Supreme Court

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 321–340 of 72,299 cases

Case	Court	Date	Outcome	In favour
[1974] 1 S.C.R. 91	Supreme Court	25 Apr 1973	allowed	Assessee
[1973] 3 S.C.R. 959	Supreme Court	11 Apr 1973	dismissed	Revenue
[1973] 3 S.C.R. 952	Supreme Court	10 Apr 1973	dismissed	Assessee
[1973] 3 S.C.R. 662	Supreme Court	09 Mar 1973	dismissed	Assessee
[1973] 3 S.C.R. 510	Supreme Court	08 Feb 1973	dismissed	Assessee
[1973] 3 S.C.R. 448	Supreme Court	29 Jan 1973	dismissed	Assessee
[1973] 2 S.C.R. 1057	Supreme Court	29 Nov 1972	dismissed	Revenue
[1973] 2 S.C.R. 1035	Supreme Court	27 Nov 1972	dismissed	Revenue
[1973] 2 S.C.R. 524	Supreme Court	03 Oct 1972	dismissed	Revenue
[1973] 2 S.C.R. 516	Supreme Court	03 Oct 1972	dismissed	Assessee
[1973] 2 S.C.R. 460	Supreme Court	27 Sep 1972	dismissed	Assessee
[1973] 2 S.C.R. 334	Supreme Court	19 Sep 1972	allowed	Revenue
[1973] 2 S.C.R. 360	Supreme Court	19 Sep 1972	dismissed	Revenue
[1973] 2 S.C.R. 207	Supreme Court	13 Sep 1972	dismissed	Revenue
[1973] 1 S.C.R. 1097	Supreme Court	29 Aug 1972	allowed	Assessee
[1973] 1 S.C.R. 1043	Supreme Court	28 Aug 1972	dismissed	Assessee
[1973] 1 S.C.R. 742	Supreme Court	31 Jul 1972	dismissed	Revenue
[1972] 1 S.C.R. 1000	Supreme Court	06 Oct 1971	dismissed	Revenue
[1972] 1 S.C.R. 927	Supreme Court	04 Oct 1971	allowed	Assessee
[1972] 1 S.C.R. 887	Supreme Court	24 Sep 1971	dismissed	Revenue

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