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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 541–560 of 72,299 cases

Case	Court	Date	Outcome	In favour
[1958] 1 S.C.R. 101	Supreme Court	23 May 1957	dismissed	Assessee
[1958] 1 S.C.R. 1	Supreme Court	17 May 1957	dismissed	Assessee
[1956] 1 S.C.R. 577	Supreme Court	09 May 1956	dismissed	Revenue
[1955] 2 S.C.R. 290	Supreme Court	18 Apr 1955	dismissed	Revenue
[1955] 1 S.C.R. 972	Supreme Court	11 Nov 1954	dismissed	Revenue
[1955] 1 S.C.R. 849	Supreme Court	01 Nov 1954	other	—
[1954] 1 S.C.R. 738	Supreme Court	22 Jan 1954	dismissed	Revenue
[1954] 1 S.C.R. 537	Supreme Court	16 Dec 1953	dismissed	Revenue
[1954] 1 S.C.R. 289	Supreme Court	26 Oct 1953	allowed	Revenue
[1954] 1 S.C.R. 219	Supreme Court	09 Oct 1953	other	—
[1954] 1 S.C.R. 189	Supreme Court	08 Oct 1953	allowed	Revenue
[1953] 1 S.C.R. 950	Supreme Court	30 Jan 1953	dismissed	Revenue
[1953] 1 S.C.R. 1057	Supreme Court	23 Jan 1953	other	—
[1953] 1 S.C.R. 448	Supreme Court	22 Dec 1952	dismissed	Revenue
[1952] 1 S.C.R. 11	Supreme Court	01 Oct 1951	dismissed	Assessee
[1951] 1 S.C.R. 594	Supreme Court	04 May 1951	allowed	Assessee
[1951] 1 S.C.R. 128	Supreme Court	12 Jan 1951	dismissed	Revenue
[1950] 1 S.C.R. 1008	Supreme Court	21 Dec 1950	allowed	Revenue
[1950] 1 S.C.R. 961	Supreme Court	21 Dec 1950	dismissed	Revenue
Sakthi Realty Holdings LtdNo v. The Deputy Commissioner of Incom...	High Court	23 Oct 2025	allowed	Assessee

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