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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 121–140 of 72,299 cases

Case	Court	Date	Outcome	In favour
[2000] SUPP. 5 S.C.R. 285	Supreme Court	01 Dec 2000	dismissed	Revenue
[2000] SUPP. 2 S.C.R. 261	Supreme Court	08 Aug 2000	partly allowed	Partly
[2000] SUPP. 1 S.C.R. 338	Supreme Court	12 May 2000	other	—
[2000] 2 S.C.R. 290	Supreme Court	14 Mar 2000	allowed	Assessee
[2000] 1 S.C.R. 1185	Supreme Court	25 Feb 2000	dismissed	Revenue
[2000] 1 S.C.R. 744	Supreme Court	10 Feb 2000	dismissed	Revenue
[1999] SUPP. 4 S.C.R. 135	Supreme Court	26 Oct 1999	other	—
[1999] SUPP. 2 S.C.R. 44	Supreme Court	27 Aug 1999	dismissed	Revenue
[1999] 2 S.C.R. 699	Supreme Court	15 Apr 1999	allowed	Revenue
[1999] 2 S.C.R. 601	Supreme Court	13 Apr 1999	dismissed	Assessee
[1999] 2 S.C.R. 383	Supreme Court	01 Apr 1999	dismissed	Revenue
[1999] 2 S.C.R. 17	Supreme Court	18 Mar 1999	dismissed	Revenue
[1999] 1 S.C.R. 1207	Supreme Court	17 Mar 1999	dismissed	Assessee
[1999] 1 S.C.R. 955	Supreme Court	10 Mar 1999	allowed	Assessee
[1999] 1 S.C.R. 948	Supreme Court	09 Mar 1999	dismissed	Revenue
[1999] 1 S.C.R. 454	Supreme Court	05 Feb 1999	dismissed	Revenue
[1999] 1 S.C.R. 375	Supreme Court	03 Feb 1999	dismissed	Assessee
[1998] SUPP. 3 S.C.R. 647	Supreme Court	18 Dec 1998	allowed	Assessee
[1998] SUPP. 3 S.C.R. 680	Supreme Court	18 Dec 1998	dismissed	Assessee
[1998] SUPP. 3 S.C.R. 532	Supreme Court	14 Dec 1998	partly allowed	Partly

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