Searchable database · ITAT · High Court · Supreme Court

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 141–160 of 72,299 cases

Case	Court	Date	Outcome	In favour
[1998] SUPP. 2 S.C.R. 707	Supreme Court	17 Nov 1998	allowed	Revenue
[1998] 3 S.C.R. 458	Supreme Court	14 May 1998	dismissed	Assessee
[1998] 3 S.C.R. 197	Supreme Court	06 May 1998	dismissed	Assessee
[1998] 2 S.C.R. 253	Supreme Court	06 Mar 1998	allowed	Revenue
[1998] 2 S.C.R. 22	Supreme Court	02 Mar 1998	allowed	Revenue
[1998] 1 S.C.R. 1069	Supreme Court	23 Feb 1998	allowed	Assessee
[1998] 1 S.C.R. 871	Supreme Court	12 Feb 1998	dismissed	Assessee
[1998] 1 S.C.R. 653	Supreme Court	04 Feb 1998	allowed	Assessee
[1998] 1 S.C.R. 519	Supreme Court	03 Feb 1998	dismissed	Assessee
[1997] SUPP. 6 S.C.R. 325	Supreme Court	09 Dec 1997	dismissed	Revenue
[1997] SUPP. 3 S.C.R. 612	Supreme Court	28 Aug 1997	partly allowed	Partly
[1997] SUPP. 3 S.C.R. 466	Supreme Court	20 Aug 1997	allowed	Assessee
[1997] SUPP. 3 S.C.R. 366	Supreme Court	06 Aug 1997	dismissed	Assessee
[1997] SUPP. 2 S.C.R. 89	Supreme Court	09 Jul 1997	allowed	Assessee
[1997] SUPP. 1 S.C.R. 586	Supreme Court	08 Jul 1997	dismissed	Revenue
[1997] SUPP. 1 S.C.R. 555	Supreme Court	08 Jul 1997	allowed	Revenue
[1997] SUPP. 1 S.C.R. 263	Supreme Court	08 May 1997	dismissed	Assessee
[1997] 3 S.C.R. 1005	Supreme Court	25 Apr 1997	dismissed	Assessee
[1997] 3 S.C.R. 965	Supreme Court	24 Apr 1997	allowed	Assessee
[1997] 3 S.C.R. 907	Supreme Court	22 Apr 1997	allowed	Assessee

Browse by point of law

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer

© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan