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Income-tax Act · Case Law

Section 12 Income Tax Case Law

Browse 471 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 471)

Industrial Infrastructure Development Corporation (Gwalior) M.p. Ltd v. Commissioner Of Income Tax, Gwalior
Supreme Court · 2018 · [2018] 10 S.C.R. 481 · Allowed
Assessee
Commissioner Of Income Tax-I, Coimbatore v. Mis. G.r. Govindarajulu & Sons
Supreme Court · 2015 · [2015] 9 S.C.R. 289 · Allowed
Revenue
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
Commissioner Of Income Tax, Madras v. M/S. Amalgamation Pvt. Ltd
Supreme Court · 1997 · [1997] 3 S.C.R. 1005 · Dismissed
Assessee
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
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
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
Madhav Prasad Jatia v. Commissioner Of Income Tax, U.p., Lucknow
Supreme Court · 1979 · [1979] 3 S.C.R. 745 · Dismissed
Revenue
Jodha Mal Kuthiala v. Commissioner Of Income Tax, Punjab, Jammu & Kashmir, Himachal Pradesh And Patiala
Supreme Court · 1971 · [1972] 1 S.C.R. 639 · Dismissed
Revenue
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 (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
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 v. Godavari Sugar Mills Ltd
Supreme Court · 1966 · [1967] 1 S.C.R. 798 · Dismissed
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
Donald Miranda v. The Commissioner Of Income-Tax, Bombay City Ii
Supreme Court · 1961 · [1962] 1 S.C.R. 133 · Allowed
Assessee
Arihant Dream Infra Project Limited v. M/S Shubh Builders And Developers
High Court · 2025 · Allowed
Revenue
The Commissioner Of Income Tax (Exemption), Room v. Swayam Sidhha Foundation Society, Hn-A-502, Ward
High Court · 2025 · Dismissed
Assessee
Near Sago Serve Office Jagir Ammapalay Po Salem 636 005 Tamilnadu v. The Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Itta/100/2025 Of Commissioner Of Income Tax (Exemptions) v. Myadam Kishan Rao Charitable Trust
High Court · 2025 · Dismissed
Assessee
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
The Commissioner Of Income Tax, Raipur Chhattisgarh v. Chhattisgarh State Cricket Sangh
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions v. Indian Broadcasting Foundation
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
—
Wp/109548/2019 Of Basavaraj Gurusiddappa Sindhur v. Income Tax Officer (Tds)
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Tax, Exemption, Bhopal, (M.p v. Shri Sadhumargi Shantkranti Jain, Cg Orisa, C
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S. Bgr Energy System Limitedguna Building, Anna Salai, 433Teynampet, Chennai 600 018.[
High Court · 2024 · Dismissed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Itta/506/2006 Of The Commissioner Of Incomee Tax-Iii v. M/S.v.b.c.ferro Alloys Ltd
High Court · 2024 · Dismissed
Assessee
Shree Jee J. Ltd v. Paramjeet Pannu, Income Tax Officer, National Fa Eless As
High Court · 2024 · Dismissed
Revenue
Sree Venkateswara Educational Trust v. The Income Tax Officer,Exemptions Ward, Salem
High Court · 2024 · Other
—
Capl/562/2016 Of Prashant Chandra v. Harish Gidwani Deputy Commissioner Of Income Tax Range 2
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions v. M/S Jamnalal Bajaj Foundation
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 -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
Principal Commissioner Of Income Tax-04 v. M/S Microsoft India (R And D) Pvt 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
—
Chandigarh Manav Vikas Trust v. Chief Commissioner Of Income Tax, Ayakr Bhawan, Paota Croad, Jodhpur
High Court · 2024 · Allowed
Assessee
Raj Educational Trust v. The Deputy Commissioner Of Income-Tax (Exemptions
High Court · 2024 · Other
—
Aroh Foundation v. Commissioner Of Income Tax Exemption & Anr
High Court · 2024 · Other
—
Commissioner Of Income Tax, Muzaffarpur v. Agricultural Produce Market Committee, Motihari
High Court · 2023 · Allowed
Revenue
M/S Maa Bhagwati Shiksha Samiti v. Commissioner Of Income Tax And Two Others
High Court · 2023 · Allowed
Assessee
Ita/161/2009 Assam Frontier Employees Pension Fund v. Commissioner Of Income Tax-Xi, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
N.pichandi v. The Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Capl/6164/2023 Of Dharam Beer Yadav v. Shri H.b.s. Gil Principal Chief Commissioner Of Income Tax
High Court · 2023 · Other
—
Wric/1000800/2000 Of Azad Ahmad Khan v. Income Tax Apellate Tribunal
High Court · 2023 · Dismissed
Revenue
Wp(C)/32420/2017 Of Daisy v. Principal Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Wp(C)/16351/2023 Of Saints Peter And Paul Church v. The Commissioner Of Income Tax (Exemption)
High Court · 2023 · Dismissed
Revenue
Ita 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
Wp/12479/2022 Of Jawaharlal Nehru Technological University v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/40/2012 Of Kerala Cricket Association v. The Additional Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Youdhistra Bhama v. The State Of Assam To Be
High Court · 2022 · Other
—
The Commissioner Of Income Tax,Chennai v. The Madras Medical Mission4A Dr.j.jayalalitha Nagarmuggappair, Chennai 600 037
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
By Sri v. Chandrashekar, Advocate For M. Lava, Advocate
High Court · 2022 · Allowed
—
Iapl/35/2022 Of Commissioner Of Income Tax (Exemptions) And Another v. M/S Ghaziabad Development Authority
High Court · 2022 · Dismissed
Assessee
Arihant Shivank Infra Projects Ltd v. Raghunath Prasad Jain
High Court · 2022 · Allowed
Revenue
The Commissioner Of Income Tax Puducherry v. M/S. Soorya Educational Trust
High Court · 2022 · Other
—
Souvenir Developers (I) Pvt. Ltd.shop v. The Union Of Indiathrough Assistant Commissioner Of Income Tax, Circle-3(1), Dhule
High Court · 2022 · Allowed
Assessee
Itat v. Itat
High Court · 2022 · Allowed
—
Ita/292/2010 Of Travancore Sugars And Chemicals Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Mr. R.s. Chimanka, Sr. S.c v. M/S. Shushrusha Charitable Trust …
High Court · 2022 · Dismissed
—
Rupashree Das, Khurda v. Commissioner Of Income Tax And Others
High Court · 2022 · Dismissed
Revenue
Itta/101/2021 Of Principal Commissioner Of Income Tax v. Jawaharlal Nehru Technological University
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax, Exemption, Jaipur v. Manna Trust, B
High Court · 2022 · Dismissed
Assessee
Placid Limited v. The Assistant/Deputy Commissioner Of Income Tax, Circle 11 (2) Kolkata & Ors
High Court · 2021 · Allowed
Assessee
Mujtaba Marine Private Limited v. Additional/ Joint/ Deputy/ Assitant Commissioner Of Incometax/ Income-Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/251/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/253/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/250/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/252/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/279/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Wp/19366/2021 Of M/S Bhima Jewellers v. The Principal Commissioner Of Income Tax Central
High Court · 2021 · Allowed
Assessee
Ita/180/2019 Of The Commissioner Of Income-Tax(Exemptions) v. M/S Choice Foundation
High Court · 2021 · Dismissed
Assessee
Ban Labs Private Limited v. Principal Commissioner Of Income Tax 1
High Court · 2021 · Allowed
Assessee
Ita/73/2019 Of Nirmithi Kendra v. The Deputy Commissioner Of Income Tax(Exemptions)
High Court · 2021 · Dismissed
Revenue
Wa/2438/2015 Of The Agricultural Income Tax v. Gehana Gold Palace (P) Ltd
High Court · 2021 · Allowed
Revenue
v. The Income Tax Officer,Ward Ii (2),Salem
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. Indomer Ananathichandramohancharitable Trustplot
High Court · 2021 · Allowed
Revenue
Iapl/103/2017 Of Daya Nand Pushpa Devi Charitable Trust Ghaziabad v. Additional Commissioner Of Income Tax Ghaziabad
High Court · 2021 · Allowed
Assessee
Wp/7110/2008 Of Vellore Institute Of v. Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Ita/7/2019 Of Nice Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Tca/229/2011 Of Commissioner Of Income Tax v. M/S Veda Vikas Educational
High Court · 2021 · Allowed
Revenue
Ita/308/2016 Of Director Of Income Tax v. M/S Printech Park Cluster
High Court · 2021 · Other
—
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2021 · Other
—
M/S.soundaram Chokkanathaneducational And Charitable Trust v. The Income Tax Officer,Exemption Ward,Salem
High Court · 2020 · Dismissed
Revenue
Sarvodaya Charitable Trust v. Income Tax Officer (Exemption) ================================================================
High Court · 2020 · Allowed
Assessee
Ita/356/2014 Of M/S Kilara Power Pvt. Ltd v. The Income -Tax Officer
High Court · 2020 · Dismissed
—
Https://Hcservices.ecourts.gov.in/Hcservices v. The Director Of Income Tax
High Court · 2020 · Allowed
Assessee
Wp(C)/14974/2020 Of Lions Foundations Kerala v. The Commissioner Of Income-Tax
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
Taxap/862/2013 Of Director Of Income Tax (Exemption) v. N H Kapadia Education Trust
High Court · 2020 · Dismissed
Assessee
N H Kapadia Education Trust v. Assistant Director Of Income Tax
High Court · 2020 · Allowed
Assessee
Taxap/1231/2008 Of Muni Seva Ashram v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax (Exemptions v. United Way Of Baroda
High Court · 2020 · Dismissed
Assessee
Appellant : Commissioner Of Income Tax, Jabalpur v. Respondent : Namra Mahila Avam Bal Kalyan Samiti, Rewa (Mp
High Court · 2020 · Dismissed
Assessee
M/S.rajah Sir Annamalaichettiar Foundation v. The Chief Commissioner Of Income Tax, Chennai – Iii
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax, Bhopal (M.p v. Krishi Upaj Mandi Samiti, Ashta, District Sehore (M.p
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Gwalior (M.p v. Krishi Upaj Mandi Samiti, Londi, District Chhatarpur (M.p
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax-Ii, Gwalior (M.p v. Krishi Upaj Mandi Samiti, Jatara, District Tikamgarh (M.p
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Gwalior (M.p v. Krishi Upaj Mandi Samiti, Harpalpur, District Chhatarpur (M.p
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Mandir Shree Mahakali Sabha Mandir Complex
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, …Appellant/Revenuebhopal v. M/S Diamond Securities Pvt. Ltd., Bhopal …Respondent/Assessee
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Brahmanand Shiksha Prasar Samiti
High Court · 2020 · Dismissed
Assessee
M/S.sakthi Finance Ltd., Dr.nanjappa Road, Coimbatore – 641 018 v. The Chief Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
Ita/429/2017 Of The Commissioner Of Income Tax (Exemptions), Chandigarh v. Kundan Vidya Mandir Alumni Association, Ludhiana (
High Court · 2019 · Dismissed
Assessee
Bhopal (M.p v. Krishi Upaj Mandi Samiti, Raisen, District Raisen (M.p
High Court · 2019 · Dismissed
—
Bhopal (M.p v. Krishi Upaj Mandi Samiti, Pipariya, District Hoshangabad (M.p
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax-Ii, Jabalpur (M.p v. Krishi Upaj Mandi Samiti, Rewa (M.p
High Court · 2019 · Dismissed
Assessee
Bhopal (M.p v. Krishi Upaj Mandi Samiti, Badora, District Betul (M.p
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax-Ii, Jabalpur (M.p v. Krishi Upaj Mandi Samiti, Raheli, Distt. Sagar (M.p
High Court · 2019 · Dismissed
Assessee
Rp/241/2015 Of M/S.gcda Employees Pension Fund Trust v. The Commissioner Of Income Tax-I,Cochin
High Court · 2019 · Dismissed
Revenue
Wp(C)/8372/2019 Of Indian Institute Of Management v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
Wp/1213/2018 Of M/S.best Leather Company v. The Income Tax Officer
High Court · 2019 · Other
—
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax, Tamil Nadu-Viii, Madras v. United India Insurance Company Employees Pension Fund
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-Exemption, Jaipur v. Shri Narsinghji Ka Mandir, Gandhiyon Ki Gali, City Police,Jodhpur
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax Salem v. Rural Education And Aids Care Home, No,30/18C, Chennakrishnapuram, Salem 636 007
High Court · 2019 · Other
—
The Travel & Tourism Association Of Goa v. Road, Panaji Goa
High Court · 2019 · Dismissed
—
Ita/23/2019 Of The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Gaushala Trust Society, Ambala City
High Court · 2019 · Dismissed
Assessee
Iapl/58/2013 Of The Commissioner Of Income Tax Kanpur v. M/S Kesarwani Sheetalaya Alld
High Court · 2019 · Dismissed
Assessee
Taxap/1053/2018 Of Commissioner Of Income Tax (Exemptions) v. Naroda Enviro Projects Ltd
High Court · 2019 · Dismissed
Assessee
By Sri Y v. Raviraj, Adv
High Court · 2019 · Allowed
—
Ita/593/2015 Of Commissioner Of Income Tax v. Hubli Dharwad Urban
High Court · 2019 · Dismissed
Assessee
Ita/5020/2012 Of The Belgaum Urban Development Authority v. The Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Hinduja Foundation v. Income Tax Officer, Exemptions 1(3), Mumbai & Anr
High Court · 2019 · Dismissed
Revenue
Areez Khambatta Benevolent Trust v. Deputy Commissioner Of Income Tax Circle 1 Exemption Ahmedabad
High Court · 2019 · Allowed
Assessee
Ita/129/2011 Of Comnr.,Of Income Tax v. North Orissa Chamber
High Court · 2019 · Allowed
Revenue
Iapl v. Saharnapur Development Authority
High Court · 2019 · Dismissed
Assessee
M/S Etiam Emedia Limited v. Income Tax Officer-2(2) & Another
High Court · 2018 · Dismissed
Revenue
Ita v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
Ita v. Comnr.of Income Tax
High Court · 2018 · Other
—
Ita/180/2010 Of D R Ranka Charitable Trust v. The Director Of Income Tax
High Court · 2018 · Other
—
Iapl/489/2009 Of The Commissioner Of Income Tax-1 Agra v. Bal Shram Mukti Avam Kalyan Samity
High Court · 2018 · Other
—
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
Sonia Gandhi v. Assistant Commissioner Of Income Tax, Circle 52(1) And Ors. …
High Court · 2018 · Dismissed
Revenue
Ita/279/2017 Of Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Amardeep Educational Society, Amritsar
High Court · 2018 · Dismissed
Assessee
Nma/303/2018 Of Brihanmumbai Kreeda Ani Lalit Kala Pratisthan v. Income Tax Officer(Exemption) And Anr
High Court · 2018 · Allowed
Assessee
Cwjc/4895/2017 Of Khrist Raja Educational Association v. Commissioner Of Income Tax , (Appeal), Muzaffarpur
High Court · 2018 · Other
—
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S. Swami Dayanand Educational Trust, Plot
High Court · 2018 · Dismissed
Assessee
Amul Relief Trust v. Assistant Director Of Income Tax (Exemption
High Court · 2018 · Other
—
The Commissioner Of Income Tax -Exemption v. National Accreditation Board For Testing And Calibration Laboratories
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax(Exemptions), Chandigarh v. M/S The Institute Of Correctionaladministration, Chandigarh
High Court · 2018 · Dismissed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax-Exemption, Jaipur v. Aravali Lions Trust, Udaipur (Rajasthan
High Court · 2018 · Allowed
Revenue
Rajesh Gupta Huf v. Principal Commissioner Of Income Tax-11 & Anr
High Court · 2018 · Allowed
Assessee
Iapl/208/2011 Of Commissioner Of Income Tax Ghaziabad v. Babbar Charitable Trust A-5 New Gandhi Nagar Ghaziabad
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income-Tax, Chennai v. M/S.sri Vasavi Gold & Bullion Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Iapl/522/2011 Of The Commissioner Of Income Tax Allahabad v. Lok Sewa Sansthan Samiti Sonebhadra
High Court · 2018 · Allowed
Revenue
Iapl/49/2014 Of Commissioner Of Income Tax v. Shri Balaji Samaj Vikas Samiti
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Ajmer v. Shri Rajendra Kumar Maloo
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Udaipur v. Geetanjali Educational Society, 19-C Old Fatehpura, Udaipur
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax, Udaipur v. Geetanjali Educational Society, 19-C Old Fatehpura, Udaipur
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax-I, Jodhpur v. Our Notice, Is Less Than Rs.20 Lac
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Udaipur v. Geetanjali Educational Society, 19-C Old Fatehpura, Udaipur
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax, Udaipur v. M/S P.i.industries, Udai Sagar Road, Udaipur
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Central - Jaipur v. Shri Deepak Agarwal
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Udaipur v. M/S. Hycrone India, Noble House, Near Swaroop Sagar, Udaipur
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Udaipur v. M/S P.i.industries, Udai Sagar Road, Udaipur
High Court · 2018 · Dismissed
Assessee
Purshotam Lal Bindra v. Shri Pardeep R. Sethi, Chief Commissionerot Income Tax And Another
High Court · 2018 · Dismissed
Revenue
Income Tax Officer (Tds), Alwar v. M/S. Urban Improvement Trust, Alwar
High Court · 2018 · Dismissed
Assessee
Lal Chand Yadav v. Income Tax Officer, Ward 2(3), Jaipur
High Court · 2017 · Other
—
Commissioner Of Income Tax-(Exemptions v. Asian Centre For Organisation Research & Development
High Court · 2017 · Dismissed
Assessee
Hospital Limited,Mumbai v. Chief Commissioner Of Income Tax
High Court · 2017 · Other
—
Of Income Tax v. Trustees Of Kasturba Scindia
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. M/S Emmanuel Bible Institute Samiti Dadwara, Kota
High Court · 2017 · Allowed
Revenue
Itta/642/2016 Of The Director Of Income -Tax( Exemptions) v. M/S. Palem Mangamma Trust
High Court · 2017 · Dismissed
—
Itta/688/2017 Of The Pr. Commissioner Of Income Tax v. Govats Foundation
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Iii, Statue Circle, C-Scheme Jaipur v. Shri Vivek Jain, B
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Laxmi Narain Agrawal, 104, Ridhi Sidhi Apartment, Ahinsacircle, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Bhargava Lodha Stock Brokers (P) Ltd., S
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-I, Jaipur v. Shri Amit Basu
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. Jhalawar Kendriya Sahakari Bank Ltd, Pradhan Karyalya, Sahakarbhawan, Nh
High Court · 2017 · Dismissed
Assessee
Chief Commissioner Of Income Tax-(Exemptions v. Uma Sanjeevani Charitable Trust
High Court · 2017 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Ajmer v. M/S Kekri Sahakari Bhumi Vikas Bank Ltd., Post Kekri, Ajmer
High Court · 2017 · Dismissed
Assessee
The Pr Commissioner Of Income Tax Ajmer v. M/S Kekri Sahakari Bhumi Vikas Bank Ltd., Post- Kekri, Ajmer
High Court · 2017 · Dismissed
Assessee
Ita/163/2012 Of Cocohin International Airport Ltd v. Deputy Commissioner Of Income Tax
High Court · 2017 · Other
—
D.b. Income Tax Appeal v. M/S Birla Institute Of Technology & Science, Pilani, Rajasthan
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Intant Jesus Education Society
High Court · 2017 · Dismissed
Assessee
Jay Metal Industries Pvt. Ltd v. Commissioner Of Income Tax-V
High Court · 2017 · Other
—
D.b. Income Tax Appeal v. M/S Integrated Build Estate Pvt Ltd., 79. Talkatora, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax,, Jaipur-Ii, Jaipur v. M/S Ratanwali Charitable Trust, B
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Alwar v. Seth Makhan Lal Mahawar Charitable Trust
High Court · 2017 · Allowed
Revenue
D.b. Income Tax Appeal v. Yogesh Maheshwari
High Court · 2017 · Dismissed
Assessee
Commmisioner Of Income Tax v. M/S Kumawat Contractors
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur-Ii v. M/S Jaipur Stock Exchange
High Court · 2017 · Dismissed
Assessee
Hanuman Roller Flour Mills Ltda v. Income Tax Officer, Sangrur
High Court · 2017 · Other
—
Delhi Bureau Of Text Books v. Director Of Income Tax (E
High Court · 2017 · Allowed
Assessee
D.b. Income Tax Appeal v. M/S Gem Exports, 103, Ridhi Sidhi Building, Ahinsa Circle, C-Scheme, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Alwar v. M/S Indital Tintoria Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax,, Jaipur-Ii ,Jaipur v. M/S. Chiras Associates (P) Ltd.,, C
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax,, Jaipur-Ii ,Jaipur v. Maharaja Shree Umaid Mills Ltd. A-2 Prithviraj Marg, C-Scheme, Jaipur
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Alwar v. M/S Singhal Industries, A-103, Brij Industrial Area, Bharatpur
High Court · 2017 · Dismissed
Assessee
D.b.income Tax Appeal v. Order
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Ramesh Chand Gupta, 122/211, Vijay Path, Agarwal Farm, Mansarovar, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. Shri Anurag Mishra
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Bajaj Industries Jaipur
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Finetech Real Estate Developers Pvt
High Court · 2017 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Rameshwar Lal Shah Huf, A
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Central v. Mahendra Kumar Agarwal
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax v. Manish Ajmera
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Alwar v. M/S Supreme Cyllinder Ltd., A-146, Industrial Area, Bhiwadi
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Alw v. Kailash Chand Gupta
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Kot v. M/S Gulshan Kumar Satish Kumar
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S Sunil Synchem Ltd
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Shri Syed Mohatashma Ali Naqvi
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Cen v. Mahendra Kumar Agarwal
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. K.s. Apparels Pvt. Ltd.,, Agarwal Colony , Civil Lines, Ajmer
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur-Ii, Jaipur v. M/S Madhuram International, 14-B, Govind Marg, Adarsh Nagar, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax v. Shri Ghanshyam Agarwal
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur-Ii, Jaipur v. M/S Madhuram International, 14-B, Govind Marg, Adarsh Nagar, Jaipur
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax,, Ajmer v. M/S. Patwari Marbles Pvt. Ltd.,, Madanganj-Kishangarh
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax,, Jaipur-Ii ,Jaipur v. Rajshree Oswal,, 28A, Kamla Marg, C-Scheme, Jaipur
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. Shri Kewal Kumar,, 3-C, Vallabh Nagar, Kota
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Choudhary Oils Pvt. Ltd.,, 102, Oil Industrial Area, Bharatpur
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Poornima Handicrafts, 91, Mgd Market, Jaipur
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Shri Pushp Chand Jain
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Kot v. M/S Krishan Gopal Manak Chand
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Shri Prakash Chand Makhija
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Smt Saraswati Devi Sharma
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Abhishek Forgings Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Agarwal Marble Craft Pvt
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Shekhawati Art Palace
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Shri Murari Lal Menghani
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Kot v. Shri Shrinath Soni
High Court · 2017 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax2, Chandigarh v. M/S Quark Media House India Pvt. Ltd. Mohali
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur Ii, Jaipur v. Rajasthan Rajya Sahakari Kray Vikraya Sangh Ltd., Bhawani Singhroad, Jaipur
High Court · 2017 · Dismissed
Assessee
Ita/193/2004 Of Commissioner Of Income Tax v. Narendra Kumar
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Alwar v. Per Hon’ble Jhaveri J
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax- Ajmer v. M/S Suzuki Textile Ltd., Village-Gudda, Post-Mandal, Bhilwara
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax- Alwar v. Shri Jagdish Prasad Gupta, Village Balupura, Tehsil Rajgarh, Distt. Alwar
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax- Ajmer v. Shri Chain Sukh Rathi
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax- Alwar v. M/S. Shree Hari Industries, (Hom), Bharatpuar, Maal Godown Roadbharatpur
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax- Ajmer v. Shree Cement Limited, Bangur Nagar, P.b
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S Sunil Synchem Ltd
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Ajmer v. Shri Kamal Kant Maheshwari
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Jaipur v. Rana Silk And Sarees
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Vishnu Apartments Jaipur
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Jaipur v. Shri Rajendra Bhalothia
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, (Central), Jaipur v. Shri Murari Lal Mittal B
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Autolite (India) Ltd. Jaip
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Prem Kabra Associates
High Court · 2017 · Dismissed
Assessee
M/S Skin Institute And Public Servicescharitable Trust v. Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
D.b.income Tax Appeal v. Shri Sharad Kumar Shah
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Sikar Sahakari Bhoomi Vikas Bank Lt
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. Shri Kanhaiya Lal Choudhary, Todarai Singh, District Tonk
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Assam Rollre Flour Mills Jhotwara Road, Jaipur
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Bikaner Distributors P Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. Manak Chand Agrawal & Ors
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. Rajnandini Construction Pvt Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Terry Treasure (India) Pvt. Ltd., C
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Balaji Indistries Product
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Agencies Rajasthan P Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Nesh Fashions India
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. Hi Choice Exports Pv T Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. Rajnandini Construction Pvt Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Shri Sakun Oil Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. Hi Choice Export Pvt Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Kota Central Cooperative B
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. Panchwati Stones Crusher Co. J
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Ripu Daman Magan E
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Nikhil Bhandari, Ii-9 Chitranjan Marg, C-Scheme, Jaipur
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. Per Hon’ble Mr. Jhaveri, J
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Pratap Rajasthan Special Steels Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Hastkala, C
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax, Kota v. Shri Vimal Kumar Jain
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. M/S Terry Fab (India) Ltd. Village Chandwaji, District Jaipur
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax, Alwar v. M/S. Model Public School, Society, Bhiwadi
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax, Ajmer v. M/S. Suraj Marbles Pvt. Ltd., Madanganj-Kishangarh.with
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Mangalam Arts. Govind Nagar, Amer Road, Jaipur
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur-Ii, Jaipur v. M/S Nisraj Real Estate & Export Pvt. Ltd., Plot
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax, Alwar v. M/S Bhagwan Sahai & Co. Madhoganj, Bandikui
High Court · 2016 · Dismissed
Assessee
Order:(Per v. Ramasubramanian, J
High Court · 2016 · Dismissed
—
The Commissioner Of Income Tax, Jaipur v. M/S. Sheweta Constructions Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax, Jaipur v. M/S. Sheweta Constructions Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur v. Sh. Aklank Kumar Bagda
High Court · 2016 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, Jaipur v. Birbalram Ramchandra & Party
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii v. Date Of Judgement : 29[Th] September, 2016
High Court · 2016 · Dismissed
Assessee
Order:(Per v. Ramasubramanian, J
High Court · 2016 · Dismissed
—
Commissioner Of Income Tax, Faridabad v. Iilm Foundation Academy, Gurgaon
High Court · 2016 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Alwar v. M/S Supreme Cylinders Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. Dr. Randhir Singh
High Court · 2016 · Dismissed
Assessee
S.p.balasubrahmanyam v. Assistant Commissioner Of Income Taxmedia Circle Ino.112, Uttamar Gandhi Salaichennai - 600 034
High Court · 2016 · Dismissed
Revenue
Commissioner Of Income Tax, Jaipur-I, Jaipur v. M/S. Kamaljeet Singh Ahluwalia
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Bikaner v. M/S Rajasthan Rajya Sahakari Kray Vikray Sangh Ltd
High Court · 2016 · Other
—
Commissioner Of Income Tax-Ii, Jaipur v. Saraf Carpet & Textiles
High Court · 2016 · Dismissed
Assessee
Income Tax Appeal (Ita) v. M/S Zenith Commercial Agencies
High Court · 2016 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, Jaipur v. Shri Narain Das Mukhija
High Court · 2016 · Dismissed
Assessee
Ita/484/2016 Of Commissioner Of Income Tax(E) v. Tsurphu Labrang
High Court · 2016 · Dismissed
Assessee
Ita/24/2002 Of Commissioner Of Income Tax v. Chandra Prakash Garg
High Court · 2016 · Dismissed
Assessee
Ita/26/2015 Of Commissioner Of Income Tax Alwar v. M/S Indital Tintoria Ltd
High Court · 2016 · Dismissed
Assessee

Key issues litigated under Section 12

Section 12 case law — FAQs

What does Section 12 of the Income-tax Act deal with?
This page collects 471 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 12.
How many case laws are available on Section 12?
EaseValue has indexed 471 income-tax judgments citing Section 12 — each with parties, citation, court, year, outcome and the full order text.
How can Section 12 judgments help my case?
They show how courts have decided Section 12 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.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

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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