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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 41–60 of 72,299 cases

Case	Court	Date	Outcome	In favour
[2018] 1 S.C.R. 502	Supreme Court	31 Jan 2018	dismissed	Assessee
[2017] 12 S.C.R. 1083	Supreme Court	07 Dec 2017	dismissed	Assessee
[2017] 12 S.C.R. 644	Supreme Court	01 Nov 2017	allowed	Assessee
[2017] 10 S.C.R. 157	Supreme Court	24 Oct 2017	dismissed	Assessee
[2017] 10 S.C.R. 104	Supreme Court	09 Oct 2017	dismissed	Revenue
[2017] 8 S.C.R. 463	Supreme Court	29 Aug 2017	dismissed	Assessee
[2017] 3 S.C.R. 836	Supreme Court	03 May 2017	dismissed	Revenue
[2017] 2 S.C.R. 152	Supreme Court	24 Apr 2017	other	—
[2016] 12 S.C.R. 1	Supreme Court	18 Oct 2016	partly allowed	Partly
[2016] 4 S.C.R. 1010	Supreme Court	12 May 2016	other	—
[2016] 4 S.C.R. 867	Supreme Court	02 May 2016	other	—
[2015] 12 S.C.R. 55	Supreme Court	05 Nov 2015	allowed	Assessee
[2015] 9 S.C.R. 289	Supreme Court	03 Sep 2015	allowed	Revenue
[2015] 9 S.C.R. 992	Supreme Court	01 Jul 2015	dismissed	Revenue
[2015] 7 S.C.R. 56	Supreme Court	15 May 2015	dismissed	Assessee
[2015] 6 S.C.R. 782	Supreme Court	07 May 2015	other	—
[2015] 4 S.C.R. 413	Supreme Court	09 Apr 2015	other	—
[2015] 3 S.C.R. 365	Supreme Court	10 Mar 2015	dismissed	Revenue
[2014] 7 S.C.R. 336	Supreme Court	29 Apr 2014	dismissed	Revenue
[2014] 3 S.C.R. 298	Supreme Court	26 Feb 2014	other	—

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