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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 61–80 of 72,299 cases

Case	Court	Date	Outcome	In favour
[2014] 2 S.C.R. 175	Supreme Court	30 Jan 2014	dismissed	Revenue
[2013] 7 S.C.R. 813	Supreme Court	01 Aug 2013	dismissed	Revenue
[2012] 8 S.C.R. 849	Supreme Court	25 Sep 2012	allowed	Assessee
[2012] 7 S.C.R. 187	Supreme Court	30 Jul 2012	other	—
[2011] 3 S.C.R. 366	Supreme Court	01 Mar 2011	other	—
[2010] 14 S.C.R. 523	Supreme Court	07 Dec 2010	dismissed	Revenue
[2010] 10 S.C.R. 1142	Supreme Court	09 Sep 2010	allowed	Assessee
[2010] 4 S.C.R. 721	Supreme Court	15 Apr 2010	allowed	Assessee
[2010] 2 S.C.R. 282	Supreme Court	02 Feb 2010	dismissed	Assessee
[2010] 1 S.C.R. 543	Supreme Court	13 Jan 2010	dismissed	Assessee
[2010] 1 S.C.R. 16	Supreme Court	05 Jan 2010	allowed	Assessee
[2008] 14 S.C.R. 385	Supreme Court	13 Oct 2008	other	—
[2008] 14 S.C.R. 63	Supreme Court	01 Oct 2008	allowed	Assessee
[2008] 13 S.C.R. 421	Supreme Court	15 Sep 2008	dismissed	Assessee
[2008] 12 S.C.R. 1168	Supreme Court	02 Sep 2008	dismissed	Assessee
[2008] 12 S.C.R. 943	Supreme Court	25 Aug 2008	dismissed	Revenue
[2008] 12 S.C.R. 387	Supreme Court	21 Aug 2008	dismissed	Revenue
[2008] 6 S.C.R. 211	Supreme Court	10 Apr 2008	allowed	Assessee
[2008] 5 S.C.R. 42	Supreme Court	12 Mar 2008	other	—
[2008] 2 S.C.R. 658	Supreme Court	08 Feb 2008	partly allowed	Partly

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