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Case Law › Section 10
Income-tax Act · Case Law

Section 10 Income Tax Case Law — Exempt Incomes

Browse 1,512 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 10 (Exempt Incomes) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 10 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 10 (showing 300 of 1,512)

Pr. Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society
Supreme Court · 2023 · [2023] 1 S.C.R. 865 · Partly Allowed
Partly
State Bank Of India v. Assistant Commissioner Of Income Tax
Supreme Court · 2022 · [2022] 10 S.C.R. 51 · Dismissed
Revenue
M/S New Noble Educational Society v. The Chief Commissioner Of Income Tax 1 And Anr
Supreme Court · 2022 · [2022] 18 S.C.R. 1082 · Dismissed
Revenue
M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
Commissioner Of Income Tax(Tds) Kanpur And Anr v. Canara Bank
Supreme Court · 2018 · [2018] 7 S.C.R. 866 · Dismissed
Assessee
M/S New Okhla Industrial Development Authority v. Commissioner Of Income Tax Appeals & Ors
Supreme Court · 2018 · [2018] 7 S.C.R. 888 · Dismissed
Revenue
Income Tax Officer Ward v. M/S Techspan India Private Ltd. & Anr
Supreme Court · 2018 · [2018] 4 S.C.R. 328 · Dismissed
Assessee
T.k. Ginarajan v. The Commissioner Of Income Tax,Cochin, Kera La
Supreme Court · 2013 · [2013] 7 S.C.R. 813 · Dismissed
Revenue
Agricultural Produce Market Committee, Narela, Delhi v. Commissioner Of Income Tax & Anr
Supreme Court · 2008 · [2008] 12 S.C.R. 387 · Dismissed
Revenue
Commissioner Of Income Tax v. Gujarat Maritime Board
Supreme Court · 2007 · [2007] 12 S.C.R. 962 · Dismissed
Assessee
Orissa State Warehousing Corpn. Etc v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · Dismissed
Revenue
The Commissioner Of Income Tax, Lucknow v. U.p. Forest Corporation
Supreme Court · 1998 · [1998] 2 S.C.R. 22 · Allowed
Revenue
M/S W.t. Suren And Co. Ltd v. Commissioner Of Income Tax, Bombay
Supreme Court · 1998 · [1998] 1 S.C.R. 1069 · Allowed
Assessee
Gujarat Industrial Development Corporation v. The Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 466 · Allowed
Assessee
Commissioner Of Income Tax, Madras v. M/S. Amalgamation Pvt. Ltd
Supreme Court · 1997 · [1997] 3 S.C.R. 1005 · Dismissed
Assessee
C.w.s. (India) Limited v. The Commissioner Of Income Tax
Supreme Court · 1994 · [1994] 2 S.C.R. 247 · Dismissed
Revenue
Prakash Cotion Mills Pvt. Ltd v. Commissioner Of Income Tax (Central) Bombay
Supreme Court · 1993 · [1993] 2 S.C.R. 983 · Partly Allowed
Partly
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
Empire Jute Co. Lid v. Commissioner Of Income Tax
Supreme Court · 1980 · [1980] 3 S.C.R. 1370 · Allowed
Assessee
Mahalaxmi Sugar Mills Co. Ltd v. Commissioner Of Income-Tax, Delhi, New Delhi
Supreme Court · 1980 · [1980] 3 S.C.R. 421 · Allowed
Assessee
Commissioner Of Income-Tax, West Bengal-Ii, Calcutta v. Kalyanji Mavji & Company
Supreme Court · 1980 · [1980] 2 S.C.R. 758 · Dismissed
Assessee
Commissioner Of Income-Tax, Kerala v. Alagappa Textile (Cochin) Ltd
Supreme Court · 1979 · [1980] 1 S.C.R. 723 · Dismissed
Assessee
Madhav Prasad Jatia v. Commissioner Of Income Tax, U.p., Lucknow
Supreme Court · 1979 · [1979] 3 S.C.R. 745 · Dismissed
Revenue
Commissioner Of Income Tax, Patiala v. M/S. Groz Backert Saboo Ltd
Supreme Court · 1978 · [1979] 2 S.C.R. 371 · Dismissed
Assessee
D.s. Bist & Sons, Nainital v. Commissioner Of Income Tax, Delhi Central, New Delhi
Supreme Court · 1978 · [1979] 2 S.C.R. 224 · Other
—
Textile Machinery Corporation Limited, Calcutta v. The Commissioner Of Income-Tax, West Bengal, Calcutta
Supreme Court · 1977 · [1977] 2 S.C.R. 762 · Allowed
Assessee
Dalmia Cement Limited v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1976 · [1977] 1 S.C.R. 554 · Dismissed
Revenue
M/S. Chidambaram Mulraj & Co. Pvt. Ltd v. Commissioner Of Income Tax, Bombay City I
Supreme Court · 1975 · [1976] 2 S.C.R. 773 · Dismissed
Revenue
Sole Trustee Loka Shikshana Trust v. Commissioner Of Income Tax, Mysore
Supreme Court · 1975 · [1976] 1 S.C.R. 461 · Dismissed
Revenue
Commissioner Of Income Tax Madras v. Southern Roadways (P) Ltd
Supreme Court · 1974 · [1975] 2 S.C.R. 881 · Allowed
Revenue
Challapalli Sugar Ltd v. The Commissioner Of Income Tax, A.p. Hyderabad
Supreme Court · 1974 · [1975] 2 S.C.R. 538 · Other
—
Commissioner Of Income Tax v. S. N. A. S. A. Annamalai Chettiar
Supreme Court · 1972 · [1973] 2 S.C.R. 460 · Dismissed
Assessee
Jaipuria Samla Amalgamated Collieries Ltd. Etc v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1971 · [1972] 1 S.C.R. 510 · Partly Allowed
Partly
Karnani Properties Ltd v. Commissioner Qf Income Tax, West Bengal
Supreme Court · 1971 · [1972] 1 S.C.R. 457 · Allowed
Assessee
Commissioner Of Income Tax, U.p v. Gurbux Rai Harbux Rai
Supreme Court · 1971 · [1972] 1 S.C.R. 357 · Allowed
Revenue
Commissioner Of Income-Tax Bombay v. Maharashtra Sugar Mills Ltd. Bombay
Supreme Court · 1971 · [1972] 1 S.C.R. 230 · Dismissed
Assessee
Commissioner Of Income Tax Bombay City v. Chunilal V. Mehta And Sons (P) Ltd
Supreme Court · 1971 · [1972] 1 S.C.R. 117 · Dismissed
Assessee
Western States Trading Co. Ltd v. Commissioner Of Income Tax, Central Calcutta
Supreme Court · 1971 · [1971] 3 S.C.R. 383 · Allowed
Assessee
Commissioner Of Income-Tax, West Bengal v. Indian Molasses (P) Ltd
Supreme Court · 1970 · [1971] 1 S.C.R. 773 · Other
—
Commissioner Of Income Tax, Bombay v. Mysore Spinning & Mfg. Co. Ltd
Supreme Court · 1970 · [1971] 1 S.C.R. 468 · Dismissed
Assessee
Commissioner Of Income-Tax (Central) Calcutta v. India Discount Co. Ltd
Supreme Court · 1969 · [1970] 1 S.C.R. 767 · Dismissed
Assessee
New Savan Sugar & Gur Refining Co. Ltd v. Commissioner Of Income-Tax, Calcutta
Supreme Court · 1969 · [1969] 3 S.C.R. 761 · Dismissed
Revenue
Hoogly Trust (Private) Ltd v. Commissioner Of Income-Tax, West Bengal And Andaman And Nicobar Islands
Supreme Court · 1969 · [1969] 3 S.C.R. 557 · Allowed
Assessee
J. K. Woollen Manufacturers v. Commissioner Of Income-Tax, U.p
Supreme Court · 1968 · [1969] 1 S.C.R. 525 · Allowed
Assessee
Commissioner Of Income-Tax, Kerala v. K. B. Kalikutty And Anr
Supreme Court · 1968 · [1969] 1 S.C.R. 531 · Allowed
Revenue
Madras Co-Operative Central Land Mortgage Bank Ltd v. Commissioner Of Income-Tax, Madras
Supreme Court · 1967 · [1968] 1 S.C.R. 30 · Allowed
Assessee
Commissioner Of Income-Tax, Kerala v. Gemini Cashew Sales Corporation, Quilon
Supreme Court · 1967 · [1967] 3 S.C.R. 727 · Allowed
Revenue
Hukumchand Mills Ltd v. Commissioner Of Income-Tax, Central Bombay & Ors
Supreme Court · 1966 · [1967] 1 S.C.R. 463 · Dismissed
Revenue
Commissioner Of Income-Tax, Uttar Pradesh v. Manmohan Das
Supreme Court · 1965 · [1966] 2 S.C.R. 531 · Dismissed
Assessee
Commissioner Of Income Tax, Madras v. Messrs. Best & Co
Supreme Court · 1965 · [1966] 2 S.C.R. 480 · Partly Allowed
Partly
Kalooram Govindram v. Commissioner Of Incometax, Madhya Pradesh, Nagpur
Supreme Court · 1965 · [1965] 3 S.C.R. 641 · Allowed
Assessee
Commissioner Of Income-Tax, Madras v. Kumbakonam Mutual Benefit Fund Ltd
Supreme Court · 1964 · [1964] 8 S.C.R. 204 · Allowed
Revenue
The Commissioner Of Income-Tax, Madras v. A. Krishnaswami Mudaliar And Others
Supreme Court · 1964 · [1964] 7 S.C.R. 776 · Allowed
Revenue
Donald Miranda v. The Commissioner Of Income-Tax, Bombay City Ii
Supreme Court · 1961 · [1962] 1 S.C.R. 133 · Allowed
Assessee
Indian Molasses Co. (Private) Ltd v. The Commissioner Of Income-Tax, West Bengal
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 964 · Dismissed
Revenue
Punjab Distilling Industries Ltd v. The Commissioner Of Income-Tax, Simla
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 683 · Dismissed
Revenue
The Commissioner Of Income-Tax v. M/S. Mcmillan & Co
Supreme Court · 1957 · [1958] 1 S.C.R. 689 · Allowed
Revenue
Assam Bengal Cement Co. Ltd v. The Commissioner Of Income-Tax,West Bengal
Supreme Court · 1954 · [1955] 1 S.C.R. 972 · Dismissed
Revenue
Commissioner Of Income Tax, Bombay v. Finlay Mills Ltd
Supreme Court · 1951 · [1952] 1 S.C.R. 11 · Dismissed
Assessee
Commissioner Of Income-Tax, West Bengal v. Calcutta Agency Ltd
Supreme Court · 1950 · [1950] 1 S.C.R. 1008 · Allowed
Revenue
Sandeep Mittal (Ay 2016-17) v. For
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
—
Tca v. The Income Tax Officernon-Corporate Ward 9(1) Wanaparthy Block Ii Floor Chennai
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Tax (Exemption), Room v. Swayam Sidhha Foundation Society, Hn-A-502, Ward
High Court · 2025 · Dismissed
Assessee
Itat v. Itat
High Court · 2025 · Allowed
—
Siva Prasad Vedula v. The Income Tax Officer Ward- 1(1), Bhilai (C.g
High Court · 2025 · Allowed
Assessee
The Lalit Narayan Mithila University v. The Principal Chief Commissioner Of Income Tax, Patna, Bihar
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. Hindustan Power Projects Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Judge In Wpms v. M/S Gaurav Bharti Shiksha Sansthan
High Court · 2025 · Allowed
—
Manas Academy Management Society v. Devbhoomi Shiksha Prasar Samiti
High Court · 2025 · Allowed
—
Uhc:5873-Db v. Jaycees Public School, Rudrapur
High Court · 2025 · Allowed
—
Shri Mitchell Wankhar … v. The Union Of India
High Court · 2025 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.indian Syntans Investments P Ltd
High Court · 2025 · Other
—
Principal Chief Commissioner Of Income Tax-1 v. A.h. Multisoft Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Manjeet Kaur Duggal v. Income Tax Officer Ward 52 1 Delhi
High Court · 2025 · Other
—
Sheela Overseas Private Limited v. Pr Commissioner Of Income Taxdelhi-08 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. Event Developers Pvt. Ltd
High Court · 2025 · Allowed
Revenue
The Principal Commissioner Of Income Tax-1,Chennai v. M/S.british Agro Products (India) Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 9 Kolkata v. P L Goenka Huf
High Court · 2025 · Allowed
Revenue
Wp(C)/10602/2025 Of M/S Regulated Market Committee , Attabira v. Assessment Unit Income Tax Department, New Delhi
High Court · 2025 · Other
—
The Commissioner Of Income Tax, Raipur Chhattisgarh v. Chhattisgarh State Cricket Sangh
High Court · 2025 · Allowed
Revenue
Chandok Centre,No.(713) 244, Anna Salai,Chennai – 600 006 v. The Assistant Commissioner Of Income Tax,Company Circle I (3),Chennai
High Court · 2025 · Allowed
Assessee
B. Jayalakshmi v. The Deputy Commissioner Of Income Tax,Circle I,Chennai – 34
High Court · 2025 · Allowed
Assessee
The Dy. Commissioner Of Income Tax, 1(1) Raipur, Chhattisgarh v. Raipur Development Authority, Bajrang Market, G.e. Road, Raipur,Chhattisgarh
High Court · 2025 · Dismissed
Assessee
Itta/90/2008 Of Maheswara Educational Society v. Director Of Income Tax (Exemptions)
High Court · 2025 · Dismissed
Revenue
v. Asst. Commissioner Of Income Tax Exemption Circle And Others
High Court · 2025 · Other
—
Wp/7434/2025 Of Urban Development Authority Koppal v. The Commissioner Of Income Tax
High Court · 2025 · Other
—
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-7 v. Wgf Financial Services Pvt. Ltd
High Court · 2025 · Allowed
Revenue
The Principal Commissioner Of Income Tax, (Central), Rajasthan,Room v. Pinkcity Jewelhouse Pvt. Ltd., 76, Dhuleshwar Gardens,Jaipur(Pan
High Court · 2025 · Dismissed
Assessee
Wpt v. National Faceless Assessment Center, Income Tax Department,Ministry Of Finance, Delhi
High Court · 2025 · Allowed
Assessee
Wp/109548/2019 Of Basavaraj Gurusiddappa Sindhur v. Income Tax Officer (Tds)
High Court · 2025 · Dismissed
Revenue
Arun Mammenrepresented By His Power Agent Jossy M.joseph v. The Deputy Director Of Income Tax (Investigation),Unit 3(2), Room
High Court · 2025 · Allowed
Assessee
Income Tax-4 New Delhi v. M/S Hespera Reality Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. State Environment Protection & Pollution Control Board
High Court · 2024 · Other
—
v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Commissioner Of Income Tax Chennai v. M/S. Agnite Education Ltd., (Formerly Teledata Informatics Ltd) Teledata Towers
High Court · 2024 · Allowed
Revenue
Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
—
Pr. Commissioner Of Income Tax-7, Delhi v. Uk Paints India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Date Of Order: 26.11.2024 v. Union Of India
High Court · 2024 · Other
—
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Shriram City Union Finance Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
M/S. Eih Associated Hotels Limited v. Commissioner Of Income Tax – I
High Court · 2024 · Allowed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ita/507/2024 Of Principal Commissioner Of Income Tax Delhi- 04 v. Ntpc Ltd
High Court · 2024 · Allowed
Revenue
Itta/506/2006 Of The Commissioner Of Incomee Tax-Iii v. M/S.v.b.c.ferro Alloys Ltd
High Court · 2024 · Dismissed
Assessee
Wp/21138/2008 Of P.appanna, Vizag v. Addittional Commissioner Of Income Tax And 2 Others
High Court · 2024 · Dismissed
Revenue
K.badal Bai v. The Deputy Commissioner Of Income Taxincome Tax, Circle I, Vellore
High Court · 2024 · Other
—
Sree Venkateswara Educational Trust v. The Income Tax Officer,Exemptions Ward, Salem
High Court · 2024 · Other
—
Tax -6 v. Corforge Ltd
High Court · 2024 · Other
—
Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax Central-3 New Delhi v. Alchemist Ltd
High Court · 2024 · Other
—
D.b. Income Tax Appeal v. Of 4)[Ita-113/2016
High Court · 2024 · Other
—
Shri Sri Ram Khanna v. The Principal Commissioner Of Income Tax, Delhi -15 & Anr
High Court · 2024 · Other
—
Cairnhill Cgpe Limited v. The Assistant Commissioner Of Income Tax (International Taxation) Circle 1(2)(1) New Delhi
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax-1, Delhi v. M/S Earth Stone Holding (Two) Pvt. Ltd
High Court · 2024 · Other
—
Principal Commissioner Of Income v. Gomantak Eximis Ltd
High Court · 2024 · Other
—
Television Ltd v. The Assessment Unit, Income Tax Dept. And Ors
High Court · 2024 · Other
—
Wp/12743/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
—
Wp/14757/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
—
Regulated Market Committee, Attabira, Baragarh v. Order24.06.2024
High Court · 2024 · Allowed
—
Vishal Jhajharia v. The Assessment Unit, Income Tax Department Faceless Assessment Centre & Ors
High Court · 2024 · Other
—
Akr Academy v. The Commissioner Of Income Tax (Exemption
High Court · 2024 · Other
—
Crl.p/101368/2019 Of Smt.dhanashree Ravindra Pandit v. The Income Tax Department
High Court · 2024 · Allowed
Assessee
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-Iii, Kolkata v. M/S. West Bengal Fisheries Corporation Ltd
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -Central -1 v. Pepsico India Holding Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax Exemptions Delhi v. Balaji Medical And Diagnostic Research Centre
High Court · 2024 · Dismissed
Assessee
Https://Www.mhc.tn.gov.in/Judis v. The Assistant Commissioner Of Income Tax) Rendered On 18.02.2021
High Court · 2024 · Dismissed
Revenue
Oneness Educational And Charitable Trust, Bhubaneswar v. Commissioner Of Income Tax (Exemption), Hyderabad And Another
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax 10 v. Inderjit Singh Sodhi (Huf
High Court · 2024 · Allowed
Revenue
Chief Commissioner Of Income Tax, Orissa And Others v. Mr. A.k. Roy, Advocate
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-04 v. M/S Ifci Ltd
High Court · 2024 · Dismissed
Assessee
Ita/47/2020 Of The Principal Commissioner Of Income Tax v. Reena Jose
High Court · 2024 · Allowed
Revenue
Wp(Md)/13320/2020 Of Pl.vairam v. The Commissioner Of Income Tax-1
High Court · 2024 · Other
—
Dumka Catholoic Diocese v. The Principal Commissioner Of Income Tax, Patna
High Court · 2024 · Allowed
Assessee
Ita/76/2019 Of M/S. Mini Muthoottu Credit v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp(C)/9291/2024 Of Kerala State Co-Operative Employee Pension Board v. Commissioner Of Income Tax (Exemption)
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax-7 v. M/S Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Wp(C)/10745/2024 Of The Centre For Management Development v. The Commissioner Of Income-Tax (Exemptions)
High Court · 2024 · Other
—
By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaachyuth Menonparvathy Menonpadmanathan K.v
High Court · 2024 · Dismissed
—
Principal Commissioner Of Income Tax –(Central) 1 v. M/S Moon Star Securities Trading & Finance Co. Pvt. Ltd
High Court · 2024 · Other
—
Chandigarh Manav Vikas Trust v. Chief Commissioner Of Income Tax, Ayakr Bhawan, Paota Croad, Jodhpur
High Court · 2024 · Allowed
Assessee
R.a.puram, Chennai-600 028 v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Delhi-18 v. M/S Shrihari Investment
High Court · 2024 · Dismissed
Assessee
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax, New Delhi v. Sh. Dinesh Gupta
High Court · 2024 · Dismissed
Assessee
Wp(C)/41845/2023 Of Kerala Co-Operative Deposit Guarantee Fund Board v. Commissioner Of Income Tax (Exemption)
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Housing & Urban Development Authority
High Court · 2023 · Allowed
Revenue
Haji I.asarab Ali v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
M/S.lucas Tvs Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, Muzaffarpur v. Agricultural Produce Market Committee, Motihari
High Court · 2023 · Allowed
Revenue
Ita/161/2009 Assam Frontier Employees Pension Fund v. Commissioner Of Income Tax-Xi, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
Wp/4515/2017 Of Mr. S M Kupendra Setty v. The Income Tax Officer
High Court · 2023 · Other
—
The Same And Moreover The Respondent Had v. Champion Commercial Pvt. Ltd. And By The
High Court · 2023 · Allowed
—
Wp(C)/12460/2023 Of St Josephs Fcc Province Thalassery v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Bhubaneswar v. Sekhar Kumar Mohapatra
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax-1, Bhubaneswar v. Radheshyam Singhania
High Court · 2023 · Other
—
Wp/8528/2019 Of M/S. Tns India Private Limited v. The Assistant Commissioner Of Income Tax Circle- 2(2)
High Court · 2023 · Other
—
Wp/21633/2023 Of M/S Sri Banashankari Temple v. The Income -Tax Officer (Exemption)
High Court · 2023 · Other
—
Wa/1420/2023 Of Daisy v. The Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ma/359/2011 Of Ishan International Educationa v. Chief Commissioner Of Income Tax-I, Patna
High Court · 2023 · Other
—
Rp/100002/2019 Of The Commissioner Of Income Tax v. M/S.trident Minerals (100% Eou)
High Court · 2023 · Dismissed
Assessee
Mr. S. Ray, Sr. Adv v. Deputy Commissioner Of Income
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7 v. Pepsico India Holding Pvt. Ltd
High Court · 2023 · Allowed
Revenue
Itta/30/2023 Of M/S Durga Granites v. The Assistant Commissioner Of Income Tax, Circle - 1
High Court · 2023 · Allowed
Assessee
Rajasekaran Nithiyanandhamm v. Principal Commissioner Of Income Tax-1, Thane & Ors. …
High Court · 2023 · Other
—
K.murugan @ Padhmanathan v. The Commissioner Of Income Tax-I, Madurai
High Court · 2023 · Allowed
Assessee
N.venkatasamy v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp/13359/2023 Of Mr. Gutharamamohanarao Krishnakishor v. Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp(C)/37619/2018 Of M/S. Malankara Plantations Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp/13324/2023 Of Mr. Gutharamamohanarao Krishnakishor v. Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp/13206/2023 Of Mr Nikhil Kumar v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
The Commissioner Of Income Tax v. The Jammu And Kashmir Bank Ltd
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. M/S Institute Of Liver And Biliary Sciences
High Court · 2023 · Other
—
Agni Vishnu Ventures Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Satindra Nath Basu v. Assistant Commissioner Of Income Tax, Circle - 25, Kolkata & Ors
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax, Ranchi v. Heavy Engineering Corporation Limited, A Company Registered Under The Companies Act, 1956
High Court · 2023 · Allowed
Revenue
Ita v. M/S D.n Memorial Trust
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax v. M/S Religare Enterprises Ltd
High Court · 2023 · Allowed
Revenue
Wp(Md)/7595/2023 Of Thasirkhan Abdul Hameed v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Signature Not Verified v. Joint Commissioner Of Income Tax (Osd
High Court · 2023 · Allowed
Assessee
Wp(Md)/6466/2023 Of Periasamy Ramesh Rajah v. The Additional Commissioner Of Income Tax
High Court · 2023 · Other
—
Ita/1/2010 Commissioner Of Income Tax, Central-Iii, Kolkata v. M/S.today’s Writing Products Limited
High Court · 2023 · Allowed
Revenue
Reportable v. Itat
High Court · 2023 · Dismissed
—
Ita/161/2010 Of Nawal Kishore Kejriwal v. Commissioner Of Income Tax, Kolkata-Ix
High Court · 2023 · Allowed
Assessee
Mr. T.k. Satapathy, Senior Standing Counsel v. Kishore Kumar Mohapatra
High Court · 2023 · Other
—
Mr. T.k. Satapathy, Senior Standing Counsel v. Kuntala Mohapatra
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax I, Ayakar Bhawan, Bhubaneswar v. Mamata Mohapatra
High Court · 2023 · Dismissed
Assessee
Rajpal Lakhmichand Aryaan Individual, Aged 74 Years v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Rao v. The Commissioner Of Income Tax,Hyderabad And Another
High Court · 2023 · Allowed
Assessee
Wp/1360/2022 Of Saurashtra Infra Adn Power Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle -3(3)(1) And 3 Other
High Court · 2023 · Allowed
Assessee
Wp/12479/2022 Of Jawaharlal Nehru Technological University v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mr. Sidhartha Ray, Advocate v. Dy. Commissioner Of Income Tax, Circle 2(1), Bhubaneswar And Another
High Court · 2022 · Allowed
Assessee
Signature Not Verified v. J U D G M E N T
High Court · 2022 · Dismissed
—
M/S.sri Lakshmi Ammal Educational Trust v. Principal Commissioner Of Income Tax,Central – 2,Chennai – 600 034
High Court · 2022 · Other
—
I A Housing Solution Privatelimited v. Principal Commissioner Ofincome Tax-4
High Court · 2022 · Allowed
Assessee
Ita/280/2019 Of Mphasis Ltd v. Assistant Commissioner Of Income Tax Circle 12(1)
High Court · 2022 · Allowed
Assessee
Medeor Hospital Limited v. Principal Commissioner Of
High Court · 2022 · Other
—
Wa/844/2022 Of Sri Jitendra Virwani v. Joint Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Of Income Tax, Delhi- 1 v. M/S. Amadeus India Pvt. Ltd
High Court · 2022 · Other
—
Pr. Commissioner Of Income Tax Bengaluru-5,Bengaluru v. M/S Ntt Data Global Delivery Services Ltd
High Court · 2022 · Dismissed
Assessee
National Dairy Development Board v. Addl. Commissioner Of Income Tax
High Court · 2022 · Other
—
Reportable v. Ita
High Court · 2022 · Allowed
—
M/S Manoj Finvest Pvt. Ltd v. Principal Commissioner Ofincome-Tax-4 & Ors
High Court · 2022 · Other
—
Itta/28/2011 Of Commissioner Of Income Tax-1, Visakhapatnam v. M/S. Cargo Handling Pvt. Workers Pool, Visakhapatnam
High Court · 2022 · Dismissed
Assessee
Itta/12/2011 Of Commissioner Of Income Tax,Vis v. M/S.cargp\O Handling Pvt
High Court · 2022 · Dismissed
Assessee
Itta/14/2017 Of The Commissioner Of Income Tax, Hyd v. Cargo Handling Private Workers Pool, Visakhapatnam
High Court · 2022 · Dismissed
Assessee
Itxa/435/2018 Of Commissioner Of Income Tax- (Exemption), Pune v. Shri Balaji Society
High Court · 2022 · Allowed
Revenue
A.stephen v. The District Collector, Collectorate, Salem District-636 001
High Court · 2022 · Dismissed
—
Saroj Bhatia v. Principal Commissioner Of Income Tax & Anr
High Court · 2022 · Other
—
M/S North Eastern Electric v. Principal Commissioner Of Income Power Corporation Tax, Shillong & Anr
High Court · 2022 · Other
—
M/S. Indian Bank66, Rajaji Salaichennai - 600 001 v. The Deputy Commissioner Of Income Taxspecial Range-1No
High Court · 2022 · Other
—
Iapl/35/2022 Of Commissioner Of Income Tax (Exemptions) And Another v. M/S Ghaziabad Development Authority
High Court · 2022 · Dismissed
Assessee
Ita/208/2013 Of Rehabilitation Plantations Limited, Punalur v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Delhi-20 v. Ms. Kavita Agarwal
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi-20 v. Mr. Shiv Kumar Agarwal
High Court · 2022 · Dismissed
Assessee
Ambaben Rajmal Soni v. The Income Tax Officer ==========================================================Appearance
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Vadodara v. M/S Emtici Engineering Ltd. ==========================================================
High Court · 2022 · Allowed
Revenue
Siddharth Sumer Kothari v. Oral Order
High Court · 2022 · Allowed
—
Wtax/831/2022 Of Sanjay Gupta v. Income Tax Officer-2 (4) And 2 Others
High Court · 2022 · Dismissed
Revenue
The Principal Commissioner Of Income Tax 1 v. Jahnavi Ashishbhai Patel
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 1 v. Jagat Pravinbhai Sarabhai
High Court · 2022 · Dismissed
Assessee
The Commissioner Of Income Tax Puducherry v. M/S. Soorya Educational Trust
High Court · 2022 · Other
—
Ita 61 Of 2012 v. Ita 61 Of 2012
High Court · 2022 · Dismissed
—
Wp(C)/15112/2022 Of Christian Agency For Rural Development (Card) v. The Income Tax Officer
High Court · 2022 · Other
—
Commissioner Of Income Tax v. M/S. Best Corporation Ltd
High Court · 2022 · Dismissed
Assessee
Wp/34668/2018 Of M/S.dishnet Wireless Ltd v. Assistant Commissioner Of Income Tax (Osd)
High Court · 2022 · Dismissed
Revenue
Itat/150/2014 v. Green Gold Tree Farmers (P) Ltd [2008] 299 Itr 262. That Apart
High Court · 2022 · Dismissed
—
Wa/78/2020 Of Income Tax Officer v. Payyannur Sree Subramanya Swami Temple
High Court · 2022 · Dismissed
Assessee
Src Aviation Pvt.ltd v. Assisstant Commissioner Of Income Tax & Anr
High Court · 2022 · Other
—
Principal Commissioner Of Incometax-15, Kolkata v. Before
High Court · 2022 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Vadodara 1 v. Muktaben Nishantbhai Patel
High Court · 2022 · Dismissed
Assessee
Ita/292/2010 Of Travancore Sugars And Chemicals Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wtax/509/2022 Of Shipra Gupta v. Income Tax Officer And 4 Others
High Court · 2022 · Dismissed
Revenue
M/S.hotel Sri Lakshmino v. The Assistant Commissioner Of Income-Tax,Circle – Iii,Coimbatore
High Court · 2022 · Dismissed
Revenue
Wtax/231/2022 Of Vinod Kumar Sibal v. Assistant Commissioner Of Income Taxcircle And 3 Others
High Court · 2022 · Dismissed
Revenue
Saif Ii Mauritius Company Limited v. Assistant Commissioner Of Income Tax Circle Int Tax 3(1)(2) Delhi & Anr
High Court · 2022 · Other
—
The Commissioner Of Income Tax - Ii,Madurai v. Shri Venkatachalapathy Education Andcharitable Trust
High Court · 2022 · Dismissed
Assessee
Ita/294/2021 Of Pr.commissioner Of Income Tax-2 v. M/S Exide Life Insurance Company Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax-9, Kolkata v. Shri Ajay Kumar Shaw
High Court · 2022 · Other
—
Ita/125/2022 Of The Commissioner Of Income Tax v. M/S Green Wood High Trust
High Court · 2022 · Dismissed
Assessee
Ita/139/2022 Of The Commissioner Of Income Tax v. M/S Childrens Education Society
High Court · 2022 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. Amnet Systems Pvt Ltd., Jvl Plaza, 1St Floor, 501, Anna Salai, Teynampet
High Court · 2022 · Dismissed
Assessee
Ita/65/2022 Of The Commissioner Of Income Tax v. M/S Global City Educational Trust
High Court · 2022 · Dismissed
Assessee
Ita/138/2022 Of The Commissioner Of Income Tax v. M/S Childrens Education Society
High Court · 2022 · Dismissed
Assessee
Ita/130/2022 Of The Commmissioner Of Income Tax v. M/S Childrens Education Society
High Court · 2022 · Dismissed
Assessee
Ita/233/2020 Of The Commissioner Of Income-Tax v. Bhagwan Mahaveer Memorial Jain Educational And Cultural Trust
High Court · 2022 · Dismissed
Assessee
Ita/2/2021 Of The Commissioner Of Income-Tax v. Bhagwan Mahaveer Memorial Jain Educational And Cultural Trust
High Court · 2022 · Dismissed
Assessee
Digitallyincome Tax Appeal v. Asara Sales And Investment Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax – 9, Kolkata v. Manju Osatwal
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society Through None
High Court · 2022 · Dismissed
Assessee
The South Point Education Society & Anr v. Chief Commissioner Of Income Tax, Kolkata-Iii & Ors
High Court · 2022 · Other
—
T.c.(A) v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Allowed
—
Principal Commissioner Of Income Tax - 1, Kolkata v. M/S. Orchid Griha Nirman Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Tca/1377/2009 Of M/S Dadha Pharma P Ltd v. The Income Tax Officer (Osd)
High Court · 2022 · Other
—
Glaxosmithkline Pharmaceuticals Ltd. ) v. Oral Judgment (Per K. R. Shriram J
High Court · 2022 · Other
—
Kesoram Industries Limited v. Principal Commissioner Of Income Tax 2 ………
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-1, Kolkata v. M/S. Blue Heaven Griha Nirman Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. India Trade Promotion Organisation
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax v. Versus
High Court · 2022 · Allowed
Revenue
Coursera Inc v. Income Tax Officer Tds 1(2)(1) & Ors
High Court · 2021 · Other
—
Urban Improvement Trust Kota v. The Income Tax Officer, Ward-1(2), Kota
High Court · 2021 · Allowed
Assessee
Cwjc/2106/2016 Of Bihar Combined Enterance Competitive Examination Board v. Commissioner Of Income Tax Exemptions)
High Court · 2021 · Other
—
The Commissioner Of Income Taxcoimbatore v. M/S. Precot Meridian Limitedno
High Court · 2021 · Allowed
Revenue
Wp(C)/11389/2021 Of Corpus Christi Educational Society v. The Additional/Joint/Deputy Assistant Commissioner Of Income Tax Officer
High Court · 2021 · Allowed
Assessee
Itat/59/2020 Of Principal Commissioner Of Income Tax -17,Kolkata v. Subrata Banerjee
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Mcleod Russel India Ltd
High Court · 2021 · Allowed
Revenue
Ita/840/2018 Of The Pr Commissoner Of Income Tax (Exemptions) v. M/S St. Joseph's Monastery
High Court · 2021 · Allowed
Revenue
Ita/117/2015 Of The Commissioner Of Income Tax v. M/S. Bangalore Metro Rail Corporation Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax (Central), Ahmedabad v. Ganesh Plantation Ltd
High Court · 2021 · Dismissed
Assessee
T.c.a v. The Assistant Commissioner Of Income Tax,Large Tax Payer Unit,Chennai – 600 101
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax v. Servants Of People Society
High Court · 2021 · Dismissed
Assessee
Wp/770/2021 Of Abu Dhabi Investment Authority v. Authority For Advance Ruling (Income Tax) Mumbai Bench And 4 Ors
High Court · 2021 · Other
—
Ita/130/2021 Of The Commissioner Of Income Tax v. M/S. Karnataka Industrial
High Court · 2021 · Dismissed
Assessee
Itxa/956/2017 Of Pr Commissioner Of Income Tax 14 v. Sonu Realtors Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. Association Of State Road Transport Undertakings
High Court · 2021 · Dismissed
Assessee
Ita/21/2018 Of M/S. Oil Palm India Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Crl.p/689/2020 Of Sri. K Mohammed Haris v. The Income Tax Department
High Court · 2021 · Allowed
Assessee
Maheshbhai Shantilal Patel v. The Principal Commissioner Of Income Tax, Central, Ahmedabad
High Court · 2021 · Allowed
Assessee
St. Mary's Road, Chennai v. Assistant Commissioner Of Income Tax,Large Tax Payer Unit-I
High Court · 2021 · Allowed
Assessee
Ita/5/2018 Of The Principal Commissioner Of Income Tax v. M/S Lakshadweep Development Corporation Ltd
High Court · 2021 · Dismissed
Assessee
Wp/2483/2020 Of Pune Metropolitan Regional Development Authority v. Deputy Commissioner Of Income-Tax , Exemption Circle, Pune And Ors
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Trichy v. M/S.exim Rajathi India Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Ita/73/2019 Of Nirmithi Kendra v. The Deputy Commissioner Of Income Tax(Exemptions)
High Court · 2021 · Dismissed
Revenue
By Sri. K v. Aravind, Advocate
High Court · 2021 · Dismissed
—
Commissioner Of Income Tax (Exemptions) Delhi v. National Safai Karamcharis Finance And Development Corporation
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.cauvery Stone Impex Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Tca/619/2011 Of Commissioner Of Income Tax v. M/S Angels Educational Trust
High Court · 2021 · Dismissed
Assessee
By Sri. A. Shankar, Sr. Adv. Forsri v. Chandrashekar, Adv
High Court · 2021 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.data Software Research Company P. Ltd.kasturi Towers
High Court · 2021 · Dismissed
Assessee
Ita/224/2021 Of Pr.commissioner Of Income Tax-2 v. M/S Menzies Aviation
High Court · 2021 · Other
—
Ita/216/2013 Of M/S. Appolo Tyres Ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Dismissed
Revenue
Panaji-Goa v. M/S. Sesa Goa Ltd., Sesa Ghar, 20, Edc Complex, Patto, Panaji
High Court · 2021 · Allowed
—
v. The Income Tax Officer,Ward Ii (2),Salem
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax,Company Circle 3 (1)Chennai v. M/S.tamil Nadu Newsprint & Papers Limited
High Court · 2021 · Allowed
Revenue
Vijyanagaram, Chennai – 600 042 v. The Deputy Commissioner Of Income Tax, Corporate Circle 6(2) Corporate Circle 6(2
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.data Software Research Company P Ltd.,Kasturi Towers
High Court · 2021 · Allowed
Revenue

Key issues litigated under Section 10

Section 10 case law — FAQs

What does Section 10 of the Income-tax Act deal with?
Section 10 relates to Exempt Incomes. This page collects 1,512 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 10.
How many case laws are available on Section 10?
EaseValue has indexed 1,512 income-tax judgments citing Section 10 — each with parties, citation, court, year, outcome and the full order text.
How can Section 10 judgments help my case?
They show how courts have decided Section 10 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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