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Income-tax Act · Case Law

Section 115JB Income Tax Case Law — MAT

Browse 523 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 115JB (MAT) 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 115JB has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 115JB (showing 300 of 523)

National Hydroelectric Power Corpn. Ltd v. Commissioner Of Income Tax
Supreme Court · 2010 · [2010] 1 S.C.R. 16 · Allowed
Assessee
Corp Circle – 2(1) Chennai5[Th] Floor,Chennai-600 017 v. Eih Associated Hotels Limitedrep. By Power Of Attorney Holder, J.suresh
High Court · 2025 · Dismissed
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Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income-Tax - I,Coimbatore v. M/S.sakthi Sugars Limited
High Court · 2025 · Dismissed
Assessee
Sarla Holdings Private Limited v. Pr Commissioner Of Income Tax Delhi-7 New Delhi & Anr
High Court · 2025 · Dismissed
Revenue
M/S. Cholamandalam Ms General Insurance Co Ltddare House v. The Deputy Commissioner Of Income Tax Large Tax Payer Unit, Chennai – 600 101
High Court · 2025 · Other
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M/S. Sanmar Speciality Chemicals Limitedno v. The Assistant Commissioner Of Income-Taxcompany Circle, Vi (1), Chennai
High Court · 2025 · Allowed
Assessee
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
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By Sri. Y v. Ravi Raj, Advocate
High Court · 2025 · Dismissed
—
The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
Assessee
And W.m.p(Md) Nos.10766 v. The Deputy Commissioner Of Income Tax, Central Circle – 2, Central Circle – 2
High Court · 2025 · Dismissed
Revenue
Income Tax-4 New Delhi v. M/S Hespera Reality Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Shriram Equipment Finance Company Limitedmookambika Complex v. Deputy Commissioner Of Income Taxcorporate Circle 6(1)
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Taxchennai v. M/S. Bgr Energy System Limitedguna Building, Anna Salai, 433Teynampet, Chennai 600 018.[
High Court · 2024 · Dismissed
Assessee
Shriram City Union Finance Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax -7, Delhi v. Sony India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/375/2023 Of The Pr. Commissioner Of Income Tax Central v. M/S Shyamaraju And Company (India) Pvt Ltd
High Court · 2024 · Other
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Ita/380/2023 Of The Pr. Commissioner Of Income Tax Central v. M/S Shyamaraju And Company (India) Pvt Ltd
High Court · 2024 · Other
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Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
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Principal Commissioner Of Income v. Gomantak Eximis Ltd
High Court · 2024 · Other
—
Ita/25/2020 Commissioner Of Income Tax (Large Taxpayers Unit), Kolkata v. M/S. United Bank Of India
High Court · 2024 · Dismissed
Assessee
Ita/50/2021 Commissioner Of Income Tax, (Large Taxpayer Unit), Kolkata v. M/S Uco Bank
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Delhi - 8 v. M/S Samsung India Electronics Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -9 v. M/S Topline Buildtech Pvt. Ltd
High Court · 2024 · Dismissed
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 -7 v. Railtel Corporation Of India Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Pepsico India Holding Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-3 v. Dabur India Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax –(Central) 1 v. M/S Moon Star Securities Trading & Finance Co. Pvt. Ltd
High Court · 2024 · Other
—
Aadith D Vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
Aadith D.vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
Aadith D Vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
K.kaleeswaran v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
Mr. Dharan v. Dr. Neela Gokhale, Jj
High Court · 2024 · Other
—
Akum Drugs And Pharmaceuticals Limited v. Deputy Commissioner Of Income Tax, Delhi-1
High Court · 2023 · Other
—
Pr Commissioner Of Income Tax - Delhi 04 v. Nikon Systems Pvt Ltd Through: None
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax,L.t.u v. Uco Bank
High Court · 2023 · Dismissed
Assessee
Beta Wind Farm Pvt Ltd.new v. The Deputy Commissioner Of Income Taxcorporate Ward 1(1) Chennaiaaykar Bhawan, Nungambakkam,Chennai
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax (Large Tax Payer Unit), Kolkata v. United Bank Of India
High Court · 2023 · Dismissed
Assessee
Wp/1427/2022 Of Ponds Exports Limited v. Principal Chief Commissioner Of Income Tax (Nfac) And 3 Ors
High Court · 2023 · Other
—
Wp/1367/2022 Of Dcb Bank Ltd v. Deputy Commissioner Of Income Tax, Circle -2(3)(1, Mumbai)
High Court · 2023 · Allowed
Assessee
Pr.commissioner Of Income Tax-2 v. Varun Corporation Limited
High Court · 2023 · Dismissed
Assessee
Itxa 409.18.Docx v. The Following Substantial Questions Of Law Are Proposed
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax-5 v. Dharmanandan Diamonds Pvt.ltd
High Court · 2023 · Allowed
Revenue
Reportable v. Itat
High Court · 2023 · Dismissed
—
Ita/70/2011 M/S. Indian Bank v. Commissioner Of Income Tax-Ii, Kolkata
High Court · 2023 · Allowed
Assessee
Ita/60/2018 Principal Commissioner Of Income Tax, Kolkata-2, Kolkata v. Allahabad Bank, Kolkata
High Court · 2023 · Dismissed
Assessee
Ita/125/2009 M/S. Binani Zinc Ltd v. Commissioner Of Income Tax Iii, Kolkata & Anr
High Court · 2023 · Dismissed
Revenue
Commissioner Of Income Tax,Kolkata-Ii v. Starpaper Mills Ltd
High Court · 2023 · Other
—
Ita/97/2020 Of The Commissioner Of Income Tax v. M/S. Syndicate Bank
High Court · 2023 · Other
—
Perianaickenpalayam,Coimbatore – 641 020 v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Mufg Bank Ltd v. Commissioner Ofincome Tax 2 & Anr
High Court · 2022 · Remanded
—
Chennai-600 034 v. The Income Tax Settlement Commission, Additional Bench, Additional Bench
High Court · 2022 · Dismissed
Revenue
Sca/18206/2021 Of Mayur Dyechem Intermediates Limited v. Deputy Commissioner Of Income Tax Circle 2(1)(1), Ahmedabad
High Court · 2022 · Allowed
Assessee
M/S Manoj Finvest Pvt. Ltd v. Principal Commissioner Ofincome-Tax-4 & Ors
High Court · 2022 · Other
—
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat State Electricity Corporation Ltd
High Court · 2022 · Allowed
Revenue
Ita/70/2018 Principal Commissioner Of Income Tax, Central-I, Kolkata v. M/S. Binani Industries Limited
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Incometax-4, Kolkata v. M/S. V2 Retail Ltd
High Court · 2022 · Dismissed
Assessee
Sca/18343/2018 Of En Vision Enviro Engineers Pvt Ltd v. Income Tax Officer, Ward - 1(1)(2)
High Court · 2022 · Allowed
Assessee
Shriram Transport Finance Company Limitedno v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
Crlatr/62/2018 Of B. Suryanarayana Raju v. Dy Commissioner Of Income-Tax
High Court · 2022 · Remanded
—
Crlatr/53/2018 Of B. Teja Babu v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Chennai v. M/S.shriram City Union Finance Company Ltd., Mookambika Complex
High Court · 2022 · Other
—
Principal Commissioner Of Incometax v. M/S. M C Nally Sayaji Engineeringlimited
High Court · 2022 · Dismissed
Assessee
Mangalore Refinery And Petrochemicals Limited v. The Deputy Commissioner Of Income Tax, Range 3(2) & Ors
High Court · 2022 · Allowed
Assessee
Mangalore Refinery And Petrochemicals Limited v. The Deputy Commissioner Of Income Tax, Range 3(2) & Ors
High Court · 2022 · Allowed
Assessee
Wp/1505/2014 Of Wyeth Limited v. The Assistant Commissioner Of Income Tax And 2 Others
High Court · 2022 · Allowed
Assessee
Tata Sons Limited v. Dy. Commissioner Of Income Tax Range 2(3), Mumbai And Others
High Court · 2022 · Allowed
Assessee
C/Taxap/130/2022 Order Dated: 24/01/2022 v. Narmada Clean Tech Ltd
High Court · 2022 · Dismissed
—
Wp/3555/2019 Of Godrej And Boyce Manufacturing Co. Ltd v. Assistant Commissioner Of Income Tax, Circle 14(1)(2) And Anr
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Incometax-1, Kolkata v. M/S. Suvarna Commercial Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
v. Assistant Commissioner Of Income-Tax
High Court · 2021 · Other
—
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Rajasthan Financial Corporation, Udyog Bhawan, Tilak Marg,Jaipur
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Damodar Valley Corporation, Dvc Towers
High Court · 2021 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.indian Bank,254-260 Avvai Shanmugam Salai,Chennai – 600 014
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
Wp/2815/2019 Of Kalpataru Limited v. Deputy Commissioner Of Income Tax Central Circle 5 (3) And 2 Ors
High Court · 2021 · Allowed
Assessee
Wp/2814/2019 Of Ananta Landmark Pvt Ltd v. Deputy Commissioner Of Income Tax Central Circle 5(3) And 2 Ors
High Court · 2021 · Allowed
Assessee
Magma Hdi General Insurance Co. Ltd v. Income Tax Officer, Ward-8(1) & Ors
High Court · 2021 · Other
—
Magma Hdi General Insurance Company Limited v. Deputy Commissioner Of Income Tax, Circle - 8(1) & Ors
High Court · 2021 · Other
—
Court In Kerala State Electricity Board v. Deputy
High Court · 2021 · Allowed
—
M/S.cognizant Technology Solutions India Private Limited v. Assistant Commissioner Of Income Tax, Large Taxpayer Unit-1, 7[Th] Floor, Room
High Court · 2021 · Other
—
When The Matter Was Taken Up Today, The v. Ing Vysya Bank Ltd Reported In [2020] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
Ita/399/2018 Of The Pr.commissioner Of Income Tax v. M/S Atria Power Corporation Ltd
High Court · 2021 · Dismissed
Assessee
Vijyanagaram, Chennai – 600 042 v. The Deputy Commissioner Of Income Tax, Corporate Circle 6(2) Corporate Circle 6(2
High Court · 2021 · Dismissed
Revenue
Principal Commissioner Of Income Tax 2 v. M/S.eih Associated Hotels Ltd
High Court · 2021 · Dismissed
Assessee
Ita/943/2009 Of The Commissioner Of Income Tax, Cochin v. Kerala Chemicals & Proteins Ltd
High Court · 2021 · Allowed
Revenue
Ajanta Pharma Ltd v. I.t.a
High Court · 2021 · Allowed
—
Ita/1036/2017 Of Gmr Infrastructure Limited v. The Dy. Commissioner Of Income-Tax
High Court · 2021 · Allowed
Assessee
Zaveri And Company Private Limited, Kishor Pranjivandasmandalia Director v. Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Ita/783/2018 Of Syndicate Bank v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
By Sri. A. Shankar, Sr. Counsel For.sri v. Chandrashekar, Adv
High Court · 2021 · Allowed
—
Ita/426/2014 Of The Commissioner Of Income-Tax v. M/S. Karnataka Power Corporation Ltd.,), Decided On 17.3.2020
High Court · 2021 · Dismissed
Assessee
Ita/372/2014 Of Commissioner Of Income Tax (Central) v. M/S. Gmr Energy Ltd
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.samalpatti Power Co (P) Ltd.,Sreyas Virat
High Court · 2021 · Other
—
M/S.seshasayee Paper And Boards Limited v. The Assistant Commissioner Of Income-Tax,Circle I (1)
High Court · 2021 · Allowed
Assessee
Ita/258/2016 Of M/S Golden Gate Properties Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/5/2015 Of The Commissioner Of Income-Tax v. The Vysya Bank Ltd
High Court · 2021 · Other
—
Ita/4/2015 Of The Commissioner Of Income-Tax v. The Vysya Bank Ltd
High Court · 2021 · Other
—
Ita/204/2013 Of M/S Bangalore Electricity Supply Company Ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
—
Of Cit v. Corrtech Energy Pvt. Ltd. [45
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. M/S United India Insurance Company24, Whites Road,Chennai - 600 014
High Court · 2020 · Allowed
Revenue
Ita/356/2014 Of M/S Kilara Power Pvt. Ltd v. The Income -Tax Officer
High Court · 2020 · Dismissed
—
Ita/77/2015 Of The Commissioner Of Income Tax v. M/S. Gokaldas Images Pvt.ltd
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax-2 v. Oral Order
High Court · 2020 · Allowed
Revenue
Ita/351/2014 Of Commissioner Of Income Tax v. M/S Syndicate Bank
High Court · 2020 · Dismissed
Assessee
Ita/585/2013 Of Commissioner Of Income Tax v. M/S. Syndicate Bank
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2No v. M/S.indowind Energy Ltd, Kothari Buildings, Iv Floor
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax-7 v. Open Solutions Software Services Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/863/2018 Of Pr Commissioner Of Income Tax -4 v. M/S Karnataka Power Corporation Limited
High Court · 2020 · Dismissed
Assessee
Ita/143/2014 Of The Commissioner Of Income Tax v. M/S Karantaka Power Corporation Ltd
High Court · 2020 · Other
—
Pr. Commissioner Of Income Tax, Jaipur -Ii, Jaipur v. Mis Rajasthan Financial Corporation, Udyog Bhawan Tilak Marg, Jaipur
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-1 v. Cims Hospital Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/384/2010 Of The Commissioner Of Income-Tax v. M/S Jsw Steel Limited
High Court · 2020 · Allowed
Revenue
Itxa/1330/2017 Of Pr. Commissioner Of Income Tax-13, Mumbai v. Rishabhdev Technocable Ltd
High Court · 2020 · Allowed
Revenue
Wp/15201/2019 Of M/S Madurai Power Corporation Private Limited v. Deputy Commissioner Of Income Tax Circle -1
High Court · 2020 · Allowed
Assessee
Itxa/1940/2017 Of Pr. Commissioner Of Income Tax - 13, Mumbai v. Vaman International Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/256/2011 Of Commissioner Of Income Tax-Iii v. M/S Syndicate Bank
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax-Ltu v. Idbi Bank Ltd
High Court · 2020 · Allowed
Revenue
Companies Act, 1956, For Income Tax Purposes? v. Itxa-1996-17.Doc
High Court · 2020 · Dismissed
Assessee
Ita/98/2010 Of The Commissioner Of Income-Tax v. M/S. Syndicate Bank
High Court · 2020 · Allowed
Revenue
Ita/18/2014 Of The Commissioner Of Income-Tax v. M/S. Ing. Vysya Bank Limited
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax Circle I, Madurai v. M/S.l.s.mills Limited, Post Box
High Court · 2020 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S Satluj Jal Vidyut Nigam Ltd
High Court · 2019 · Dismissed
Assessee
Txa-28-2011.Doc v. M. Salgaoncar & Brotherprivate Limited, Salgaocarhouse, Off Francisco Luisgomes Road, Vasco-Da-Gama
High Court · 2019 · Dismissed
—
Vashulinga Finance Pvt.ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Itxa/1097/2017 Of Pr. Commissioner Of Income Tax-10 v. M/S. Hotel Leela Venture Ltd
High Court · 2019 · Allowed
Revenue
Ita/100099/2015 Of The Principal Commissioner Of Income Tax v. M/S Nirani Sugars Ltd
High Court · 2019 · Other
—
Sca/16767/2018 Of Kakaria Housing And Infrastructure Ltd v. Dy. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
This Court In Kerala State Electricity Board, Thiruvananthapuram v. Income Tax (It)-3 V. Union Bank Of India And Others (2019 (5
High Court · 2019 · Dismissed
Revenue
Principal Commissioner Of Income Tax 2 v. M/S.harita Seating Systems Ltd.,Jayalakshmi Estates,29, (Old
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax Gandhinagar v. Tudor India Private Limited
High Court · 2019 · Dismissed
Assessee
Tca/227/2014 Of The Commissioner Of Income Tax v. M/S Eih Associated Hotels
High Court · 2019 · Dismissed
Assessee
Tca/618/2019 Of M/S.vinay Autoparts Pvt Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
Wp/1917/2019 Of Marico Ltd v. The Assistant Commissioner Of Income Tax-12 (3)(2) And 3 Ors
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax – Ltu, Chennai v. M/S. Chemplast Sanmar Ltd
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax -2 v. Dena Bank
High Court · 2019 · Dismissed
Assessee
C/Taxap/213/2019 Order v. Assistant Commissioner Of Income Tax ( Intl Taxn ) 1
High Court · 2019 · Dismissed
Revenue
The Swastic Safe Deposit And Investments Ltd v. The Assistant Commissioner Of Income Tax 8(3)(1) & Ors
High Court · 2019 · Allowed
Assessee
Tca/675/2018 Of Commissioner Of Income Tax v. M/S.united India Insurance
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-6, Chennai-34 v. M/S.scope International Pvt. Ltd.,Chennai-34
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. John Geevargese
High Court · 2019 · Other
—
Tca/323/2019 Of Commissioner Of Income Tax v. M/S.united India Insurance Co Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, Ludhiana v. M/S Trident Limited, Ludhiana
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -4 v. Ge India Industrial Pvt. Ltd. Through: None
High Court · 2019 · Dismissed
Assessee
v. Assistant Commissioner Of Income-Tax Circle 1,Trichy
High Court · 2019 · Allowed
Assessee
Sarang v. Kotwal, Jj
High Court · 2019 · Allowed
—
Ita/40/2011 Of The Commissioner Of Income Tax v. M/S.apollo Tyres Ltd
High Court · 2019 · Allowed
Revenue
Opportunity Of Hearing To The Assessee v. M/S Torrent Private Limited
High Court · 2019 · Dismissed
—
Ita/27/2004 Of Commnr.of Income Tax v. Nicco Industries Ltd
High Court · 2019 · Dismissed
Assessee
Iapl/218/2016 Of Pr. Commissioner Of Income Tax Varanasi v. M/S Agrawal Extrusions Pvt. Ltd. Varanasi
High Court · 2019 · Dismissed
Assessee
Ita/84/2011 Of Comnr.of Income Tax v. O.f.d.co.ltd
High Court · 2019 · Dismissed
Assessee
Ita/67/2011 Of The Commissioner Of Income Tax, Cochin v. M/S.apollo Tyres Ltd., Kochi
High Court · 2019 · Other
—
Ita/245/2014 Of Hha Tank Terminal (P) Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Wp/7699/2018 Of Hsbc Software Development (India) Pvt v. The Deputy Commissioner Of Income Tax Circle 11, Pune And Anr
High Court · 2019 · Allowed
Assessee
Wp/7693/2018 Of Hsbc Software Development (India) Pvt. Ltd v. The Deputy Commissioner Of Income Tax Circle-11, Pune And Ors
High Court · 2019 · Allowed
Assessee
Ita/69/2006 Of Comnr.of Income Tax v. Bbsr Stock Exchange
High Court · 2019 · Dismissed
Assessee
Ita/70/2006 Of Comnr.of Incometax v. B.b.s.r,Stock Exchan
High Court · 2019 · Dismissed
Assessee
Mandhana Industries Ltd v. Principal Commissioner Of Income Tax(Central) 1 & Anr
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Of Income Tax-1 v. Marck Biosciences Ltd
High Court · 2019 · Dismissed
Assessee
M/S.bashyam Constructions P Ltd v. The Deputy Commissioner Of Income Tax,Corporate Circle-1(2),Chennai-600 034
High Court · 2019 · Allowed
Assessee
Ta/47/2002 Of Commnr.of Income Tax v. Rollex Paints
High Court · 2019 · Dismissed
Assessee
Appel v. M/S Max India Limited
High Court · 2019 · Dismissed
—
Wp/14551/2018 Of Champ Energy Ventures Pvt. Ltd v. The Income Tax Officer, Ward-1(2) , Pune And Anr
High Court · 2019 · Other
—
Tca/41/2019 Of Commissioner Of Income Tax v. M/S.royal Sundaram Alliance Insurance Co Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax - Ltu v. Reliance Industries Ltd
High Court · 2019 · Dismissed
Assessee
Ita/44/2013 Of Comnr.of Income Tax v. Sanjeeb Ku.bala
High Court · 2019 · Dismissed
Assessee
Ita/53/2013 Of Comnr.of Income Tax v. Niranjan Pati
High Court · 2019 · Dismissed
Assessee
Ita/118/2012 Of The Commissioner Of Income Tax-I v. The Fertilizers & Chemicals Travancore Ltd
High Court · 2019 · Other
—
Ita/5/2015 Of Commissioner Of Income Tax v. Bikash Ku.agarwal
High Court · 2019 · Dismissed
Assessee
Ita/73/2006 Of Comnr.of Income Tax v. Barabati Properties
High Court · 2019 · Dismissed
Assessee
Ita/82/2013 Of Comnr.of Income Tax v. Dinesh Ch.khimji Nan
High Court · 2019 · Dismissed
Assessee
Ita/93/2008 Of Commnr. Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/164/2011 Of Comnr.,Of Income Tax v. M/S.om Road Carriers
High Court · 2019 · Dismissed
Assessee
Ita/125/2013 Of Comnr.of Income Tax v. Arss Infrastructure
High Court · 2019 · Dismissed
Assessee
Ita/26/2015 Of Commnr.of Income Tax v. Anamika Sharma
High Court · 2019 · Dismissed
Assessee
Ita/139/2006 Of Commnr.of Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/60/2015 Of Principal Commissioner Of Income Tax v. M/S.agarwalla Transport Corpn
High Court · 2018 · Dismissed
Assessee
Ita/58/2013 Of Comnr.of Income Tax v. Jagannath Cotton Gin
High Court · 2018 · Dismissed
Assessee
Ita/16/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/109/2013 Of Comnr.of Income Tax v. Agarwal Transport Co
High Court · 2018 · Dismissed
Assessee
Ita/14/2014 Of Comnr.of Income Tax v. Maa Uttarayani Rolle
High Court · 2018 · Dismissed
Assessee
Ita/38/2015 Of Principal Commissioner Of Income Tax v. Leela Jain
High Court · 2018 · Dismissed
Assessee
Ita/54/2015 Of Commissioner Of Income Taxtds v. M/S.hcil Adhikaryajv
High Court · 2018 · Dismissed
Assessee
Ita/34/2015 Of Commissioner Of Income Tax v. Bhaskar Dash
High Court · 2018 · Dismissed
Assessee
Ita/9/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/111/2013 Of Comnr.of Income Tax v. Pasupati Feeds
High Court · 2018 · Dismissed
Assessee
Ita/3/2014 Of Comnr.of Income Tax v. Orissa Sponge Iron
High Court · 2018 · Dismissed
Assessee
Ita/71/2011 Of Commr.of Income Tax v. Sanjay Memorial Inst
High Court · 2018 · Dismissed
Assessee
Ita/104/2013 Of Comnr.of Income Tax v. Bharati Parhi
High Court · 2018 · Dismissed
Assessee
Ita/23/2015 Of Commnr.of Income Tax v. Ranjit Ku.badajena
High Court · 2018 · Dismissed
Assessee
Ita/23/2014 Of Commnr.of Income Tax v. Harshad Rai Mehta
High Court · 2018 · Dismissed
Assessee
Ita/37/2015 Of Principal Commissioner Of Income Tax v. M/S.ridhi Sidhi Trade And Services Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/108/2013 Of Comnr.of Income Tax v. Babish Prusty
High Court · 2018 · Dismissed
Assessee
Ita/64/2015 Of Commissioner Of Income Tax,Cuttack v. M/S.ram Gopal Agrotech Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/61/2015 Of Principal Commissioner Of Income Tax v. Rabindra Pratap Ray
High Court · 2018 · Dismissed
Assessee
Ita/15/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/57/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/116/2013 Of Comnr.of Income Tax v. Diwan Chand Garg
High Court · 2018 · Dismissed
Assessee
Ita/55/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/10/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/238/2012 Of The Commissioner Of Income Tax v. M/S. Harrisons Malayalam Ltd
High Court · 2018 · Allowed
Revenue
Ita/6/2012 Of Comnr.,Of Income Tax v. Falcon Real Estate
High Court · 2018 · Dismissed
Assessee
Ita/19/2018 Of Principal Commissioner Of Incomed Tax-I v. Bhabani Charan Rath
High Court · 2018 · Dismissed
Assessee
Ita/3/2012 Of Comnr.,Of Income Tax v. N.m.lok Kalyan Trust
High Court · 2018 · Dismissed
Assessee
Ta/39/2002 Of Commnr.of Income Tax v. East Coast Breweries
High Court · 2018 · Dismissed
Assessee
Itxa/775/2016 Of Pr. Commissioner Of Income Tax-14 v. New Holland Fiat (India) Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Ita/54/2018 Of Commissioner Of Income Tax v. Indo Swedish Rhematology Foundation
High Court · 2018 · Dismissed
Assessee
Ita/63/2018 Of Principal Commissioner Of Income Tax-1 v. Aska Co-Operative Central Banbk Ltd
High Court · 2018 · Dismissed
Assessee
Ita/24/2017 Of Principal Commissioner Of Income Tax v. M/S.jagannath Construction
High Court · 2018 · Dismissed
Assessee
Ita/7/2018 Of Principal Commissioner Of Income Tax v. Indrani Patnaik
High Court · 2018 · Dismissed
Assessee
M/S.kaveri Gas Power Ltd., Chennai-40 v. The Deputy Commissioner Of Income Tax/Ito, Corporate Circle4(2)/Ward-4(3), Chennai
High Court · 2018 · Allowed
Assessee
Ita/44/2017 Of Principal Commissioner Of Income Tax v. M/S.hcil Adhikarya Arss Jv
High Court · 2018 · Dismissed
Assessee
Ita/63/2017 Of Principal Commissioner Of Income Tax v. Arss Infrastructure
High Court · 2018 · Dismissed
Assessee
Ita/55/2017 Of Principal Commissioner Of Income Tax v. M/S.maa Baghei Construction Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/66/2017 Of Principal, Commissioner Of Income Tax,Bhubaneswar v. Arss Infrastructure Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/64/2017 Of Principal Commissioner Of Income Tax v. Arss Infrastructure
High Court · 2018 · Dismissed
Assessee
Ita/70/2017 Of Principal Commissioner Of Income Tax v. Nilachal Carbometalick Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/75/2017 Of Principal Commissioner Of Income Tax,Ayakar Bhawan v. Neeelachal Gramya Bank
High Court · 2018 · Dismissed
Assessee
Ita/9/2013 Of Comnr.of Income Tax v. Girish Ch.nayak
High Court · 2018 · Dismissed
Assessee
Ita/62/2013 Of Comnr.of Income Tax v. Orissa Mining Corp
High Court · 2018 · Dismissed
Assessee
Ita/40/2013 Of Comnr.of Income Tax v. Kalinga Institute
High Court · 2018 · Dismissed
Assessee
Ita/54/2017 Of Principal Commissioner Of Income Tax v. M/S.idcol,Kalinga Iron Works Ltd
High Court · 2018 · Dismissed
Assessee
Ita/66/2013 Of Comnr.of Income Tax v. Orissa Computer Acad
High Court · 2018 · Dismissed
Assessee
Ita/102/2013 Of Comnr.of Income Tax v. B.b.c.c.co-Op.bank
High Court · 2018 · Dismissed
Assessee
Ita/71/2013 Of Comnr.of Income Tax v. Achyuta N.bakshi
High Court · 2018 · Dismissed
Assessee
Ita/4/2007 Of Comnr.of Incometax v. Bhbaneswar Club Ltd
High Court · 2018 · Dismissed
Assessee
Ita/41/2013 Of Comnr.of Income Tax v. Kalinga Reliefandchari
High Court · 2018 · Dismissed
Assessee
Ita/102/2012 Of Comnr.,Of Income Tax v. Sri Durga Condev Pvt
High Court · 2018 · Dismissed
Assessee
Ita/121/2013 Of Comnr.of Income Tax v. Neelachal Ispat Niga
High Court · 2018 · Dismissed
Assessee
Ita/12/2014 Of Commnr.of Income Tax v. Meraj Yusha
High Court · 2018 · Dismissed
Assessee
Ita/98/2012 Of Comnr.,Of Income Tax v. Kalinga Mining Corpo
High Court · 2018 · Dismissed
Assessee
Ita/22/2016 Of Principal Commnr.lf Income Tax v. M/S.falcon Real Estates Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/55/2015 Of Principal Commissioner Of Income Tax v. Indrani Pattnaik
High Court · 2018 · Dismissed
Assessee
Ita/10/2015 Of Commissioner Of Income Tax v. M/S.orissa Power Generation Corpn.ltd
High Court · 2018 · Dismissed
Assessee
Ita/78/2011 Of Comnr.of Income Tax v. K.z.k.developers
High Court · 2018 · Dismissed
Assessee
Ita/75/2006 Of Comnr.of Income Tax v. Motilal Ray
High Court · 2018 · Dismissed
Assessee
Ita/91/2008 Of Commnr. Income Tax v. I.d.c.orissa Ltd
High Court · 2018 · Dismissed
Assessee
Ita/89/2008 Of Commnr.of Income Tax v. Mangalam Timber
High Court · 2018 · Dismissed
Assessee
Ita/21/2012 Of Comnr.,Of Income Tax v. Diwan Chand Garg
High Court · 2018 · Dismissed
Assessee
Ita/83/2012 Of Comnr.of Income Tax v. Orissa Computer Acad
High Court · 2018 · Dismissed
Assessee
Ita/33/2012 Of Comnr.,Of Income Tax v. Nasib Singh
High Court · 2018 · Dismissed
Assessee
Ita/112/2005 Of Commnr.of Income Tax v. M/S.l.n.exports
High Court · 2018 · Dismissed
Assessee
Ita/1/2007 Of Comnr.of Incometax v. E.ch.krishnamurty
High Court · 2018 · Dismissed
Assessee
Ita/15/2007 Of Comnr.of Income Tax v. Nishamani Sahu
High Court · 2018 · Dismissed
Assessee
Ita/21/2007 Of Comnr.of Incometax v. Ancha Enterprises
High Court · 2018 · Dismissed
Assessee
Ita/60/2011 Of Comm.of Income Tax v. Maruti Estateindp
High Court · 2018 · Dismissed
Assessee
Ita/124/2011 Of Comnr.,Of Income Tax v. Basanti Mohanty
High Court · 2018 · Dismissed
Assessee
Ita/25/2007 Of Comnr.of Incometax v. Nalco
High Court · 2018 · Dismissed
Assessee
Ita/76/2006 Of Comnr.of Income Tax v. D.d.builders Ltd
High Court · 2018 · Dismissed
Assessee
Ita/52/2006 Of Comnr.of Incometax v. Orissa Order Supplie
High Court · 2018 · Dismissed
Assessee
Ita/126/2011 Of Comnr.,Of Income Tax v. Karunakar Mohanty
High Court · 2018 · Dismissed
Assessee
Ita/168/2011 Of Comnr.,Of Income Tax v. Orissa Mining Co.ltd
High Court · 2018 · Dismissed
Assessee
Ita/245/2004 Of Comnr.of Incometax v. D.d.builder P.ltd
High Court · 2018 · Dismissed
Assessee
Ita/96/2005 Of Commnr.of Income Tax v. Asha Devi Agrawal
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central), Gurgaon v. M/S Ind Swift Laboratories Limited
High Court · 2018 · Allowed
Revenue
M/S Adani Enterprise Limited v. The Assistant Commissioner Of Income Tax, Circle 1(1)(1
High Court · 2018 · Allowed
Assessee
Ta/4/2001 Of Commnr.of Income Tax v. M/S.jagannath Pmtrs
High Court · 2018 · Dismissed
Assessee
Ta/11/2001 Of Comnr. Of Income Tax v. Sidhartha Palo
High Court · 2018 · Dismissed
Assessee
Ta/7/2002 Of Commnr.of Income Tax v. Orissa Stevedors
High Court · 2018 · Dismissed
Assessee
Ta/13/2001 Of Comnr.of Income Tax v. Sushil Kumar Sethia
High Court · 2018 · Dismissed
Assessee
Ta/16/2001 Of Comnr.of Income Tax v. Smt.sadhana Dalmia
High Court · 2018 · Dismissed
Assessee
C/Taxap/1224/2018 Order v. C/Taxap/1224/2018 Order
High Court · 2018 · Dismissed
—
M/S.smr Cotton Mills Pvt.ltd., Rasipuram v. The Commissioner Of Income Tax, Salem
High Court · 2018 · Dismissed
Revenue
Ita/155/2011 Of Comnr.,Of Income Tax v. Vidya Jyoti Trust
High Court · 2018 · Dismissed
Assessee
Ita/138/2012 Of Comnr.of Income Tax v. Vidya Jyoti Trust
High Court · 2018 · Dismissed
Assessee
Ita/69/2012 Of Comnr.of Income Tax v. S.j.charitable Trust
High Court · 2018 · Dismissed
Assessee
Ita/93/2012 Of Comnr.,Of Income Tax v. Brethren In Christ C
High Court · 2018 · Dismissed
Assessee
Ita/78/2006 Of Comnr.of Income Tax v. Roland Institute
High Court · 2018 · Dismissed
Assessee
Ita/68/2012 Of Comnr.of Income Tax v. S.j.charitable Trust
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.sundaram Brake Liningslimited, Padi,Chennai-600 050
High Court · 2018 · Dismissed
Assessee
Jyoti v. Jani
High Court · 2018 · Dismissed
—
Ita/46/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/64/2013 Of Comnr.of Income Tax v. Dr.bhabani C.rath
High Court · 2018 · Dismissed
Assessee
Ita/43/2013 Of Comnr.of Income Tax v. Gram Utthan
High Court · 2018 · Dismissed
Assessee
Ita/99/2013 Of Comnr.of Income Tax v. Kalyan Sarkar
High Court · 2018 · Dismissed
Assessee
Ita/91/2013 Of Comnr.of Income Tax v. M/S.posco India Pvt
High Court · 2018 · Dismissed
Assessee
Ita/63/2013 Of Comnr.of Income Tax v. Dr.bhabani C.rath
High Court · 2018 · Dismissed
Assessee
Ita/61/2013 Of Comnr.of Income Tax v. Kamalakanta Engineer
High Court · 2018 · Dismissed
Assessee
Ita/48/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/76/2013 Of Comnr.of Income Tax v. Orissa State Neverag
High Court · 2018 · Dismissed
Assessee
Ita/51/2013 Of Comnr.of Income Tax v. Niranjan Pati
High Court · 2018 · Dismissed
Assessee
Ita/45/2013 Of Comnr.of Income Tax v. College Of Managemen
High Court · 2018 · Dismissed
Assessee
Ita/38/2013 Of Comnr.of Income Tax v. M/S.kasi Salesandservi
High Court · 2018 · Dismissed
Assessee
Ita/84/2013 Of Comnr.of Income Tax v. Pramod Ku.mohapatra
High Court · 2018 · Dismissed
Assessee
Ita/49/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/59/2013 Of Comnr.of Income Tax v. T.meena Kumari
High Court · 2018 · Dismissed
Assessee
Ita/100/2013 Of Comnr.of Income Tax v. Kalyan Sarkar
High Court · 2018 · Dismissed
Assessee
Ita/27/2013 Of Comnr.of Income Tax v. Bibhuti Bh.rath
High Court · 2018 · Dismissed
Assessee
Ita/70/2011 Of Comm.of Income Tax v. Sanjay Memorial Inst
High Court · 2018 · Dismissed
Assessee
Ita/19/2013 Of Comnr.of Income Tax v. M/S.shree Builders
High Court · 2018 · Dismissed
Assessee
Ita/33/2011 Of Comnr.of Income Tax v. Falcon Real Estate
High Court · 2018 · Dismissed
Assessee
Ita/31/2013 Of Comnr.of Income Tax v. Dr.sarojini Pradhan
High Court · 2018 · Dismissed
Assessee
Ita/150/2011 Of Comnr.,Of Income Tax v. Archana Das Devi
High Court · 2018 · Dismissed
Assessee
Ita/105/2011 Of Comnr.of Income Tax v. Putta Satyanarayan
High Court · 2018 · Dismissed
Assessee
Ita/23/2013 Of Comnr.of Income Tax v. O.f.d.c.ltd
High Court · 2018 · Dismissed
Assessee
Ita/8/2013 Of Comnr.of Income Tax v. M/S.krishna Coke Ind
High Court · 2018 · Dismissed
Assessee
Ita/149/2011 Of Comnr.,Of Income Tax v. Rampyari Soni
High Court · 2018 · Dismissed
Assessee
Ita/22/2013 Of Comnr.of Income Tax v. M/S.neelachal Educat
High Court · 2018 · Dismissed
Assessee
Ita/4/2013 Of Comnr.of Income Tax v. Mihir Ku.panda
High Court · 2018 · Dismissed
Assessee

Key issues litigated under Section 115JB

Section 115JB case law — FAQs

What does Section 115JB of the Income-tax Act deal with?
Section 115JB relates to MAT. This page collects 523 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 115JB.
How many case laws are available on Section 115JB?
EaseValue has indexed 523 income-tax judgments citing Section 115JB — each with parties, citation, court, year, outcome and the full order text.
How can Section 115JB judgments help my case?
They show how courts have decided Section 115JB 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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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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