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Income-tax Act · Case Law

Section 12 Income Tax Case Law

Browse 871 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 12 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 12 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 12 (showing 300 of 871)

National Co-Operative Development Corporation v. Commissioner Of Income Tax, Delhi-V
Supreme Court · 2020 · [2020] 13 S.C.R. 517 · Other
Commissioner Of Income Tax-I, Coimbatore v. Mis. G.r. Govindarajulu & Sons
Supreme Court · 2015 · [2015] 9 S.C.R. 289 · Allowed
Revenue
Commissioner Of Income Tax-Ii v. M/S. Krishi Utpadan Mandi Samiti
Supreme Court · 2012 · [2012] 8 S.C.R. 934 · Dismissed
Assessee
U.p. Forest Corporation And Anr. v. Dy. Commissioner Of Income Tax, Lucknow
Supreme Court · 2007 · [2007] 12 S.C.R. 601 · Dismissed
Revenue
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr.
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
Revenue
Director Of Income Tax v. M/S. Bharat Diamond Bourse
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 95 · Allowed
Revenue
M/S R.b. Shreeram Religious And Charitable Trust v. The Commissioner Of Income-Tax Vidarbha, Nagpur
Supreme Court · 1998 · [1998] 3 S.C.R. 697 · Dismissed
Revenue
Commissioner Of Income Tax, Madras v. M/S. Amalgamation Pvt. Ltd.
Supreme Court · 1997 · [1997] 3 S.C.R. 1005 · Dismissed
Assessee
M/S Escorts Farms (Ramgarh) Ltd. v. The Commissioner Of Income Tax, New Delhi
Supreme Court · 1996 · [1996] SUPP. 7 S.C.R. 18 · Dismissed
Revenue
M/S. Poothundu Plantations Pvt. Ltd. v. Agricultural Income Tax Officer, Chittoor, Kerala State And Ors.
Supreme Court · 1996 · [1996] SUPP. 3 S.C.R. 567 · Allowed
Assessee
Commissioner Of Income-Tax v. Chittor Electric Supply Corporation And Anr.
Supreme Court · 1995 · [1995] 1 S.C.R. 231 · Allowed
Revenue
Chhathu Ram And Ors. Etc. Etc. v. Commissioner Of Income Tax, Bihar, Patna And Ors.
Supreme Court · 1993 · [1993] 2 S.C.R. 179 · Dismissed
Revenue
Income Tax Officer, Cuttack And Ors. v. Biju Patnaik
Supreme Court · 1990 · [1990] SUPP. 3 S.C.R. 488 · Allowed
Revenue
Maharana Mills Pvt. Ltd. v. Income Tax Tribunal, Ahmedabad & Ors.
Supreme Court · 1989 · [1989] 3 S.C.R. 1 · Dismissed
Revenue
R.k. Palshikar (Huf) v. Commissioner Of Income-Tax, Madhya Pradesh, Nagpur, Bhandara, Nagpur
Supreme Court · 1988 · [1988] 3 S.C.R. 989 · Dismissed
Revenue
Commissioner Of Income Tax, v. Vikram Cotton Mills Ltd.
Supreme Court · 1987 · [1988] 2 S.C.R. 389 · Dismissed
Assessee
Smt. Padmavati Jaikrishna v. Addl. Commissioner Of Income Tax, Gujarat Ahmedabad
Supreme Court · 1987 · [1987] 2 S.C.R. 1167 · Dismissed
Revenue
Commissioner Of Income Tax v. Shivakami Co. Pvt. Ltd.
Supreme Court · 1986 · [1986] 1 S.C.R. 881 · Dismissed
Assessee
Shiela Kaushish v. Commissioner Of Income-Tax, Delhi
Supreme Court · 1981 · [1982] 1 S.C.R. 309 · Allowed
Assessee
Madhav Prasad Jatia v. Commissioner Of Income Tax, U.p., Lucknow
Supreme Court · 1979 · [1979] 3 S.C.R. 745 · Dismissed
Revenue
The Commissioner Of Income-Tax, Calcutta v. Gillanders Arbuthnot & Co.
Supreme Court · 1972 · [1973] 2 S.C.R. 437 · Dismissed
Assessee
Rameshwar Prasad Bagla v. Commissioner Of Income-Tax, U.p., Lucknow
Supreme Court · 1972 · [1973] 2 S.C.R. 452 · Allowed
Assessee
Commissioner Of Income -Tax U.p. Lucknow v. M/S. Gangadhar Baijnath General Gang, Kanpur
Supreme Court · 1972 · [1973] 1 S.C.R. 928 · 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, Calcutta v. Shaila Behari Lal Singha
Supreme Court · 1969 · [1970] 2 S.C.R. 32 · Allowed
Revenue
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
Rajputana Trading Co. Ltd. v. Commissioner Of Income-Tax, West Bengal
Supreme Court · 1968 · [1969] 1 S.C.R. 1013 · Allowed
Assessee
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, Bombay City-1, Bombay v. National Storage Pvt. Ltd., Bombay
Supreme Court · 1967 · [1967] 3 S.C.R. 813 · Dismissed
Assessee
Commissioner Of Income-Tax, Bombay City-1 v. Godavari Sugar Mills Ltd.
Supreme Court · 1966 · [1967] 1 S.C.R. 798 · Dismissed
Assessee
Nalnikant Ambalal Mody v. Commissioner Of Income Tax, Bombay
Supreme Court · 1966 · [1966] SUPP. 1 S.C.R. 295 · Allowed
Assessee
Commissioner Of Income-Tax, Uttar Pradesh v. Manmohan Das
Supreme Court · 1965 · [1966] 2 S.C.R. 531 · Dismissed
Assessee
Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner Of Income-Tax, D Range, Bombay
Supreme Court · 1964 · [1965] 1 S.C.R. 909 · Dismissed
Revenue
Sultan Brothers (P) Ltd. v. Commissioner Of Income-Tax
Supreme Court · 1963 · [1964] 5 S.C.R. 807 · Allowed
Assessee
Donald Miranda v. The Commissioner Of Income-Tax, Bombay City Ii
Supreme Court · 1961 · [1962] 1 S.C.R. 133 · Allowed
Assessee
Hoshiarpur Central Co-Operative Bank Ltd. v. Commissioner Of Income-Tax, Shimla
Supreme Court · 1960 · [1961] 1 S.C.R. 107 · Allowed
Assessee
Mcgregor & Balfour Ltd. v. The Commissioner Of Income-Tax, West Bengal
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 355 · Dismissed
Revenue
Navinchandra Mafatlal v. The Commissioner Of Income-Tax, Bombay City
Supreme Court · 1954 · [1955] 1 S.C.R. 829 · Dismissed
Revenue
Director Of Income Tax Exemptions,Chennai v. Appellant(S
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
N.pichandi v. The Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
…Petitioner(S)/Appellant(S v. Union Of India And Ors
High Court · 2023 · Dismissed
Ita No. 31/2014 v. M/S D.n Memorial Trust
High Court · 2023 · Allowed
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Itat No. 46 Of 2018 v. Itat No. 46 Of 2018
High Court · 2022 · Allowed
Rupashree Das, Khurda v. Commissioner Of Income Tax And Others
High Court · 2022 · Dismissed
Revenue
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2021 · Other
Taxap/1231/2008 Of Muni Seva Ashram v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
By Sri Y v. Raviraj, Adv
High Court · 2019 · Allowed
Ita/129/2011 Of Comnr.,Of Income Tax v. North Orissa Chamber
High Court · 2019 · Allowed
Revenue
M/S Etiam Emedia Limited v. Income Tax Officer-2(2) & Another
High Court · 2018 · Dismissed
Revenue
Ita No.51/2009 v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee

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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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