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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 501–520 of 72,299 cases

Case	Court	Date	Outcome	In favour
[1962] 1 S.C.R. 966	Supreme Court	14 Apr 1961	dismissed	Revenue
[1962] 1 S.C.R. 133	Supreme Court	01 Mar 1961	allowed	Assessee
[1961] 3 S.C.R. 923	Supreme Court	22 Feb 1961	allowed	Revenue
[1961] 3 S.C.R. 351	Supreme Court	03 Jan 1961	dismissed	Revenue
[1961] 3 S.C.R. 287	Supreme Court	15 Dec 1960	dismissed	Revenue
[1961] 3 S.C.R. 285	Supreme Court	15 Dec 1960	dismissed	Assessee
[1961] 2 S.C.R. 990	Supreme Court	07 Dec 1960	allowed	Assessee
[1961] 2 S.C.R. 956	Supreme Court	06 Dec 1960	allowed	Assessee
[1961] 2 S.C.R. 798	Supreme Court	30 Nov 1960	dismissed	Revenue
[1961] 2 S.C.R. 742	Supreme Court	29 Nov 1960	allowed	Assessee
[1961] 2 S.C.R. 765	Supreme Court	29 Nov 1960	dismissed	Revenue
[1961] 2 S.C.R. 729	Supreme Court	28 Nov 1960	dismissed	Assessee
[1961] 2 S.C.R. 493	Supreme Court	17 Nov 1960	dismissed	Assessee
[1961] 2 S.C.R. 488	Supreme Court	17 Nov 1960	partly allowed	Partly
[1961] 2 S.C.R. 241	Supreme Court	01 Nov 1960	allowed	Assessee
[1961] 1 S.C.R. 788	Supreme Court	21 Sep 1960	dismissed	Revenue
[1961] 1 S.C.R. 474	Supreme Court	02 Sep 1960	allowed	Assessee
[1961] 1 S.C.R. 466	Supreme Court	01 Sep 1960	dismissed	Revenue
[1961] 1 S.C.R. 141	Supreme Court	10 Aug 1960	partly allowed	Partly
[1960] 3 S.C.R. 988	Supreme Court	06 May 1960	dismissed	Assessee

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