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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 161–180 of 72,299 cases

Case	Court	Date	Outcome	In favour
[1997] 3 S.C.R. 593	Supreme Court	04 Apr 1997	other	—
[1997] 3 S.C.R. 575	Supreme Court	03 Apr 1997	other	—
[1997] 2 S.C.R. 991	Supreme Court	11 Mar 1997	dismissed	Revenue
[1997] 2 S.C.R. 793	Supreme Court	10 Mar 1997	other	—
[1997] 2 S.C.R. 524	Supreme Court	27 Feb 1997	dismissed	Revenue
[1996] SUPP. 9 S.C.R. 782	Supreme Court	10 Dec 1996	dismissed	Revenue
[1996] SUPP. 9 S.C.R. 775	Supreme Court	10 Dec 1996	allowed	Assessee
[1996] SUPP. 8 S.C.R. 879	Supreme Court	20 Nov 1996	dismissed	Revenue
[1996] SUPP. 7 S.C.R. 81	Supreme Court	30 Sep 1996	partly allowed	Partly
[1996] SUPP. 5 S.C.R. 785	Supreme Court	11 Sep 1996	other	—
[1996] SUPP. 4 S.C.R. 651	Supreme Court	14 Aug 1996	allowed	Revenue
[1996] SUPP. 3 S.C.R. 567	Supreme Court	15 Jul 1996	allowed	Assessee
[1996] 3 S.C.R. 1200	Supreme Court	03 Apr 1996	allowed	Revenue
[1996] 3 S.C.R. 187	Supreme Court	11 Mar 1996	allowed	Revenue
[1996] 2 S.C.R. 713	Supreme Court	15 Feb 1996	partly allowed	Partly
[1996] 1 S.C.R. 367	Supreme Court	11 Jan 1996	other	—
[1996] 1 S.C.R. 365	Supreme Court	11 Jan 1996	other	—
[1996] 1 S.C.R. 197	Supreme Court	08 Jan 1996	allowed	Revenue
[1995] SUPP. 6 S.C.R. 543	Supreme Court	11 Dec 1995	allowed	Revenue
[1995] SUPP. 5 S.C.R. 285	Supreme Court	16 Nov 1995	allowed	Assessee

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