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Case Law › Section 145
Income-tax Act · Case Law

Section 145 Income Tax Case Law — Method of Accounting

Browse 431 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 145 (Method of Accounting) 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 145 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 145 (showing 300 of 431)

Commissioner Of Income Tax-Vi v. Virtual Soft Systems Ltd
Supreme Court · 2018 · [2018] 5 S.C.R. 595 · Allowed
Revenue
Assistant Commissioner Of Income Tax And Anr v. M/S. Hotel Blue Moon
Supreme Court · 2010 · [2010] 2 S.C.R. 282 · Dismissed
Assessee
Honda Siel Power Products Ltd v. Commissioner Of Income Tax, Delhi
Supreme Court · 2007 · [2007] 12 S.C.R. 552 · Allowed
Assessee
M/S. Sanjeev Woolen Mills v. Commissioner Of Income Tax, Mumbai
Supreme Court · 2005 · [2005] SUPP. 5 S.C.R. 459 · Dismissed
Revenue
Standard Triumph Motor Co. Ltd v. Commissioner Of Income Tax, Madras
Supreme Court · 1993 · [1993] 2 S.C.R. 96 · Dismissed
Revenue
State Bank Of Travancore v. Commissioner Of Income Tax, Kerala
Supreme Court · 1986 · [1986] 1 S.C.R. 25 · Dismissed
Revenue
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -7 v. Yum Restaurant Marketing Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
D.b. Income Tax Appeal v. Of 4)[Ita-113/2016
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax, Kol-3, Kolkata v. Sikaria Infraprojects Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)- 2 v. M/S Piron Education Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Pearl Bottling Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax 10 v. Inderjit Singh Sodhi (Huf
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax, Kolkata Ii, Kolkata v. West Bengal Industrial Development Corporation Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax-2, Delhi v. M/S Bhishansaroop Ram
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) -1 v. M/S Forum Sales Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Madras Craft Foundation Society v. Commissioner Of Income Tax (Exemptions
High Court · 2024 · Other
—
Commissioner Of Income Tax v. O R D E R
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. National Housing Bank
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax,Kolkata Xix, Kolkata v. M/S. Sanderson & Morgans
High Court · 2024 · Dismissed
Assessee
Wp/2505/2012 Of Grasim Industries Ltd v. Assistant Commissioner Of Income Tax, 6(3) And 4 Ors
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -6 v. Nokia Solutions And Networks India Pvt. Ltd
High Court · 2023 · Allowed
Revenue
Madhu Korah …. …. Petitioner (All Cases v. Income Tax Department Through Director General
High Court · 2023 · Allowed
Assessee
Reportable v. Itat
High Court · 2023 · Dismissed
—
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Landis Gyr
High Court · 2023 · Dismissed
Assessee
Mahavir Rice Mills v. Commissioner Of Income Tax, Karnal
High Court · 2023 · Dismissed
Revenue
Wp(C)/9919/2019 Of Sibi Joy v. Income-Tax Officer (Tds)
High Court · 2023 · Dismissed
Revenue
Respondent v. Prasad (Sc For Income Tax)The Court Made The Following: Order
High Court · 2023 · Allowed
Assessee
Ti2I v. Theassistant Commissioncr Of Incorne Taxl
High Court · 2022 · Dismissed
—
Neutral Citation No: 2022/Dhc/003750 v. Principal Commissioner Of Income Tax
High Court · 2022 · Other
—
Ita/44/2010 Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Off-Shore India Ltd
High Court · 2022 · Other
—
Itta/58/2002 Of M/S Vaibhav v. Joint Comm. Of Income Tax Range 3 Hyd
High Court · 2022 · Allowed
Assessee
Itat 175 Of 2021 v. Itat 175 Of 2021
High Court · 2022 · Allowed
—
Chief Commissioner Of Income Tax Osd Ludhiana v. M/S. Ceigall India Ltd., Ludhiana
High Court · 2022 · Allowed
Revenue
Ita/24/2010 Of Commissioner Of Income Tax v. Ms Usha Infrasystems
High Court · 2022 · Allowed
Revenue
Ranjitsinh K Rathod Pro. M/S R.k. Traders v. Income Tax Officer, Ward-4
High Court · 2022 · Dismissed
Revenue
Anil Kumar v. Appellan
High Court · 2022 · Allowed
—
Itat/2/2022 Of M/S Sheo Shakti Coke Industries v. Assistant Commissioner Of Income Tax Circle - 37, Kolkata
High Court · 2022 · Allowed
Assessee
Om Parkash v. Commissioner Of Income Tax-1 Aayakar Bhawan, Jalandhar
High Court · 2022 · Allowed
Assessee
Ita/37/2016 Of Pr. Commissioner Of Income Tax v. Ms Smart Value Products And Services Ltd
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Tax - Iitiruchirapalli v. M/S.city Union Bank Ltd.,Central Office
High Court · 2022 · Allowed
Revenue
Ita/20/2014 Of Indian Metal And Ferro v. Commnr.of Income Tax
High Court · 2022 · Allowed
Assessee
Itat/166/2018 Of Principal Comm Of Income Tax 1, Kolkata v. M/S Inland Road Transport Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Incometax-4, Kolkata v. D.k. Basak Jewellers Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax - Ichennai v. M/S.apollo Hospital Enterprises Ltd,'Ali Towers' Iv Floor
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
New Delhi v. M/S Agson Global Pvt. Ltd
High Court · 2022 · Dismissed
—
Century Tradeserve Limited v. Oral Judgment
High Court · 2022 · Other
—
Mr. S. Ray, Advocate v. Commissioner Of Income Tax, Orissa, Bhubaneswar …
High Court · 2022 · Allowed
Assessee
Wp(C)/19218/2021 Of Bhima Jewels v. Principal Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
M/S.sakthi Finance Limited v. The Assistant Commissioner Of Income Tax,Company Circle - I(1),Coimbatore
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax-I v. M/S. Elgi Finance Limitedindia Housetrichy Roadcoimbatore - 18
High Court · 2021 · Other
—
The Commissioner Of Income Tax-I,Coimbatore v. M/S.sakthi Finance Limited
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax-I v. M/S. Sakthi Finance Limited475, Dr. Nanjappa Road
High Court · 2021 · Dismissed
Assessee
Ita/323/2019 Of The Principal Commissioner Of Income Tax v. M/S. Peroorkada Service Co-Operative Bank Ltd
High Court · 2021 · Allowed
Revenue
Roshan Lal v. State, Through P.p
High Court · 2021 · Other
—
Itr/264/1997 Of The Commissioner Of Income Tax v. Bhageeratha Engineering Ltd
High Court · 2021 · Dismissed
Assessee
Central Circle 2(2), Bengaluru v. M/S Delhi International Airport Pvt.ltd
High Court · 2021 · Dismissed
—
The Principal Commissioner Of Income Tax – v. M/S.kal Comm. Private Ltd
High Court · 2021 · Dismissed
Assessee
Ita/677/2017 Of Syed Aleemullah @ Syed Allem v. M/S. S.n.builders And Developers
High Court · 2021 · Dismissed
—
Amresh Kumar v. Principal Commissioner Of Income Tax, Ranchi
High Court · 2021 · Dismissed
Revenue
M/S.durr India Private Limited v. The Assistant Commissioner Of Income Tax (Osd) Corporate Range
High Court · 2021 · Other
—
Ita/62/2018 Of The Pr Commissioner Of Income Tax v. M/S Mphasis Ltd
High Court · 2021 · Allowed
Revenue
Sri v. Chandrasekhar And M. Lava Advs
High Court · 2021 · Dismissed
—
N. Rajasekaran v. The Income Tax Officer, Ward 5, Door
High Court · 2021 · Other
—
R.swarna v. The Assistant Commissioner Of Income Tax,Central Circle I(3)
High Court · 2021 · Other
—
Deepak Anand, Standing Counsel v. M/S Harsh International Pvt. Ltd.through: None
High Court · 2020 · Allowed
—
M/S.estra Enterprises Pvt. Ltd.,Chennai-19 v. The Assistant Commissioner Of Income Tax (Osd), Corporaterange-2, Chennai-34
High Court · 2020 · Other
—
Ita/416/2013 Of Commissioner Of Income Tax v. M/S Medi Assist (India)
High Court · 2020 · Allowed
Revenue
Ita/196/2013 Of The Commissioner Of Income-Tax v. Karnataka Power Transmission
High Court · 2020 · Dismissed
Assessee
Ita/593/2013 Of Commissioner Of Income Tax v. M/S. Medi Assist (India)
High Court · 2020 · Dismissed
Assessee
Ita/229/2013 Of Commissioner Of Income Tax v. M/S Medi Assist (India) Tpa Pvt. Ltd
High Court · 2020 · Allowed
Revenue
Ita/79/2017 Of The Pr Commissioner Of Income Tax v. M/S Cyber Park Development
High Court · 2020 · Other
—
Chennai v. The Deputy Commissioner Of Income Tax, Corporate Circle-2(1),Chennai
High Court · 2020 · Dismissed
Revenue
Ita/84/2010 Of The Commissioner Of Income Tax v. M/S Prestige Estate Projects Pvt Ltd
High Court · 2020 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Rohtak v. M/S Harish Chandra (India) Ltd., Rohtak
High Court · 2020 · Allowed
Revenue
Housing And Urban Development Corporation Ltd v. Additional Commissioner Of Income Tax Range 12 New Delhi
High Court · 2020 · Allowed
Assessee
Ita/98/2010 Of The Commissioner Of Income-Tax v. M/S. Syndicate Bank
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax-4 v. M/S Aroma Hightech Ltd
High Court · 2019 · Dismissed
Assessee
Txa v. Asst. Commissioner Of Income-Tax
High Court · 2019 · Dismissed
Revenue
Commissioner Of Income Tax v. Rajiv Gupta
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -7 v. Omnia Appliances Pvt.ltd
High Court · 2019 · Allowed
Revenue
Pr Commissioner Of Income Tax Rajkot 1 v. Venkateshwara Transports ==========================================================
High Court · 2019 · Other
—
Rameshchandra Rangildas Mehta v. The Income Tax Officer Ward 3(2)(3), Surat
High Court · 2019 · Allowed
Assessee
Shri Prakash Shrimali v. Assistant Commissioner Of Income Tax, Circle-1, Udaipur (Raj
High Court · 2019 · Dismissed
Revenue
Pr. Commissioner Of Income Tax -10 v. Shri Prakul Luthra
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Income Tax, Surat 2 v. Mehul T Desai
High Court · 2019 · Allowed
Revenue
Wp/29828/2011 Of Infosys Limited v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Director Income Tax International Taxation v. M/S Hyundai Heavy Industries Co. Ltd
High Court · 2019 · Allowed
Revenue
I.t.a v. Income Taxdepartment And Others
High Court · 2019 · Allowed
Assessee
Iapl/212/2016 Of Pr. Commissioner Of Income Tax Varanasi v. Rupesh Kumar And Brothers
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-1 v. Marck Biosciences Ltd
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -3 v. Dlf Home Developers Ltd
High Court · 2019 · Allowed
Revenue
C/Taxap/1/2017 Judgment v. C/Taxap/1/2017
High Court · 2018 · Allowed
—
Itxa/751/2016 Of Principal Commissioner Of Income Tax, 12, Mumbai v. M/S Mangalam Infra Development Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Patanjali Ayurveda Ltd v. Deputy Commissioner Of Income-Tax And Anr
High Court · 2018 · Dismissed
Revenue
M/S Mathur Marketing Pvt. Ltd v. Commissioner Of Income
High Court · 2018 · Dismissed
Revenue
Itxa/452/2016 Of Ace Real Estate And Developers v. Asstt.commissioner Of Income Tax Circle 1(1) Pune
High Court · 2018 · Dismissed
Revenue
Shri P.amarnath Reddy v. The Deputy Commissioner Of Income-Tax,Central Circle-Iii (3)
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax-Iii v. Shyam Telelink Ltd
High Court · 2018 · Other
—
Ita/538/2009 Of The Commissioner Of Income Tax v. The Mathrubhumi Printing And Publishing Co. Ltd
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
The Principal Commissioner Of Income Tax-3, Ludhiana v. M/S The Ludhiana Central Co-Operative Bank Ltd., Ludhiana
High Court · 2018 · Dismissed
Assessee
v. Income-Tax Appellate Tribunal
High Court · 2018 · Allowed
Assessee
Case Of The Principal Commissioner Of Income Tax Rajkot-3 v. Vrundavan Ceramics Pvt. Ltd. In Tax Appeal
High Court · 2018 · Dismissed
Assessee
Ita/136/2011 Of Commissioner Of Income Tax v. M/S.gregorious Memorial Muthoot Medical
High Court · 2018 · Allowed
Revenue
Ita/140/2011 Of Commissioner Of Income Tax,Kottayam v. M/S.muthoot Properties And Investments
High Court · 2018 · Allowed
Revenue
Ita/147/2011 Of The Commissioner Of Income Tax v. M/S. Mar Gregorious Memorial Muthoot Medical Centre
High Court · 2018 · Allowed
Revenue
Ita/142/2011 Of Commissioner Of Income Tax,Kottayam v. M/S.muthoot Properties And Investments
High Court · 2018 · Allowed
Revenue
Jain & Rai Construction Co v. Commissioner Of Income Tax, Gwalior
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax-I v. Shri Omprakash Dhanwani
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-9 v. Ibilt Technologies Ltd
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax v. Appearance
High Court · 2018 · Dismissed
Assessee
M/S Choudhary And Brothers, Village Ladana Phagi, Jaipurrajasthan v. Deputy Commissioner Of Income Tax, Circle Jaipur Raj
High Court · 2018 · Allowed
Assessee
Iapl/307/2015 Of M/S Rimjhim Ispat Ltd v. Commissioner Of Income Tax And Another
High Court · 2018 · Dismissed
Revenue
Iapl/343/2017 Of Pr. Commissioner Of Income Tax Varanasi v. M/S Raees Alam Siddiqui
High Court · 2018 · Other
—
Iapl/502/2008 Of Pritam Khanna Rugs Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Banna Ali Girdhari Singh & Party (Jhunjhunu Group) C
High Court · 2018 · Allowed
Revenue
The Principal Commissioner Of Income Tax 3 v. Patel Alloy Steel Co Pvt Ltd
High Court · 2018 · Dismissed
Assessee
The Assistant Commissioner Of Income Tax, Circle -2,Muzaffarpur v. M/S Salauddin
High Court · 2018 · Other
—
Income Tax Officer, Ward-1(1), Bathinda v. Pardeep Kumar And Another
High Court · 2018 · Allowed
Revenue
Income Tax Officer, Ward-1(1), Bathinda v. Geeta Devi And Other
High Court · 2018 · Dismissed
Assessee
Income Tax Officer, Ward-1(1), Bathinda v. Pardeep Kumar And Another
High Court · 2018 · Allowed
Revenue
Rc/71/1993 Of Comnr.incometax Banglore v. K.c.p.ltd.vuyyur
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax, Kota v. Shri Vinod Kumar @ Binod Kumar
High Court · 2018 · Dismissed
Assessee
Date Of Order: 23.03.2018 Ita v. The Biapurdistrict Central Co-Op. Bank Ltd
High Court · 2018 · Dismissed
Assessee
By Sri.dilip M, Advocate For Sri. K v. Aravind, Advocate
High Court · 2018 · Dismissed
—
Ita/7/2009 Of Darshan Singh Samyal v. Commissioner Of Income Tax And Anr
High Court · 2018 · Allowed
Assessee
Itta/702/2016 Of Pendurthi Chandrasekhar, Hyderabad v. The Dy Commr Of Income Tax, Hyderabad
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income-Tax, 4 v. M/S. Yes Power And Infrastructure P.…Respondentltd
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income-Tax-21 v. M/S Mehta Construction Co
High Court · 2018 · Allowed
Revenue
M/S Mohta Construction Company 25-B, Sadul Ganj Bikaner v. Assistant Commissioner Of Income Tax Circle-Ii, Bikaner
High Court · 2018 · Allowed
Assessee
Itxa/622/2015 Of Pr. Commissioner Of Income Tax -15 v. M/S. C.u. Inspections India Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Iapl v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
D.b. Income Tax Appeal v. M/S Century P.p. Industries, F-57, Industrial Area, Sikar
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur- Iii, Jaipur v. M/S Handmade Paper And Board Industries, Gramodyog Road, Sanganer, Jaipur
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax-I v. Bridgestone India Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Itta/444/2017 Of Director Of Income Tax [Intl Taxn.,] v. M/S Limak Construction Industries And Trade Co
High Court · 2017 · Allowed
Revenue
D.b. Income Tax Appeal v. M/S. Unique Builders & Developers (Ajit) Udb Tower, Sb
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Aditya Propcon Pvt. Ltd., A
High Court · 2017 · Allowed
Revenue
Pr. Commissionerof Incometax (Central)-3 v. Indrapuramhabitatcentrepvt. Ltd.respondentthroughnone
High Court · 2017 · Dismissed
Assessee
Shiv Kumar Sushil Kumar Tea Enterprise v. Assistant Commissioner Of Income Tax, Circle-1, Kota
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Aditya Propcon (P) Ltd. A
High Court · 2017 · Allowed
Revenue
R1 By Adv. Sri.harisankar v. Menon R1 By Adv. Smt.meera V.menon
High Court · 2017 · Dismissed
—
Roshan Lal v. Rekhraj
High Court · 2017 · Allowed
—
D.b. Income Tax Appeal v. Sh. Sita Ram Sopra, 17
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Bharat Potteries (P) Ltd. Road
High Court · 2017 · Dismissed
Assessee
Rajhans Metals Private Limited v. The Assistant Commissioner Ofincome-Tax-9(3), Mumbai-400 020
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax, Jaipur-Iii Statue Circle C-Schemejaipur v. Shri Kanhaiya Lal Choudhary, Todarai Singh, District Tonk
High Court · 2017 · Dismissed
Assessee
Shri Vinod Kumar Goyal v. Commissioner Of Income Tax, Jaipur-Ii, Ncr Building, Jaipur
High Court · 2017 · Allowed
Assessee
Shri Ravindra Kumar Tongia v. The Assistant Commissioner Of Income Tax, Circle-7, Ncr Buildingstatue Circle Jaipur
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Arihant Industries
High Court · 2017 · Allowed
Revenue
Shri Kishan Kumar Saraiwala v. The Commissioner Of Income Tax,-Iii, Jaipur Crb Building Statuecircle Jaipur
High Court · 2017 · Allowed
Assessee
M/S Bhagwan Das Brijendra Singh & Party v. The Commissioner Of Income Tax, Alwar
High Court · 2017 · Other
—
M/S Nek Ram Sharma & Co v. Commissioner Of Income Tax And Ors
High Court · 2017 · Other
—
Commissioner Of Income Tax, Alwar v. M/S Vijay Solvex Ltd., Bhagwati Sadan, Dayanand Marg, Alwar
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Arpit Marble Pvt. Ltd, Natwara House, Amer Road, Jaipur
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Pink City Developers, 243, Vinoba Vihar, Jagatpura, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. M/S. Shiv Agrevo Ltd., Kalmanda Road, Baran
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax, Alwar v. Urban Improvment Trust, Bhagat Singh Circle, Alwar
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax-12, New Delhi v. Harpreet Kaur L/H Of Virender Singh Kochar
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Cit-Alwar v. The Truck Operators Union, N.h.8, Behror (Alwar
High Court · 2017 · Allowed
Revenue
Housing And Urban Development Corporation Limited v. Additional Commissioner Of Income Tax Range 12
High Court · 2017 · Dismissed
Revenue
Anil Kumar Garg v. Dy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
D.b. Income Tax Appeal v. Murari Lal Gupta
High Court · 2017 · Dismissed
Assessee
Shri Vishnu Dutt Goyal v. Commissioner Of Income Tax, N.c.r. Building Statue Circle,Jaipur
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Jyoti Prakash Meel & Party
High Court · 2017 · Dismissed
Assessee
Shri Subodh Parkash v. Joint Commissioner Of Income Tax, Yamuna Nagar
High Court · 2017 · Dismissed
Revenue
D.b. Income Tax Appeal v. M/S Unique Builders And Developers Jpr
High Court · 2017 · Allowed
Revenue
D.b. Income Tax Appeal v. M/S Rama Ajit Builders & Developers
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Unique Builders & Developers(Reality
High Court · 2017 · Dismissed
Assessee
Cwp/27253/2016 Of Sanjay Kundu v. Commissioner Of Income Tax, Aayakar Bhawan Rohtak Haryana
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax, Kota v. M/S Chambal Fertilizers & Chemicals Ltd., Gadepan, Kota
High Court · 2017 · Allowed
Revenue
The Income Tax Officer v. M/S Gehna And Anr
High Court · 2017 · Dismissed
Assessee
M/S Atlas Storage Batteries Co v. Ass Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Shri Loku Ram Malik v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax Jai v. M/S Rajasthan Patrika Pvt Ltd
High Court · 2017 · Allowed
Revenue
Housing And Urban Development Corporation Limited v. Additional Commissioner Of Income Tax Range 12
High Court · 2017 · Other
—
Ita/183/2004 Of Commnr.of Income Tax v. O.s.f.c
High Court · 2017 · Other
—
Commissioner Of Income Tax 25 v. Uday M. Ghare
High Court · 2017 · Dismissed
Assessee
Commr.of Income Tax, Delhi (Central-I v. Pinaki Misra
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Delhi Iv v. Dlf Universal Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax-I, Jaipur v. Kirodi Mal Modi
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. Per Hon’ble Jhaveri J.07/02/2017
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. M/S. Abdul Latif
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax Jai v. M/S Salimudeen And Party
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Veerji Iqbal And Party
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Vinayak Wines Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Prakash Chand Vijay, A
High Court · 2017 · Allowed
Revenue
Itxa/1250/2014 Of Commissioner Of Income Tax, Central-Ii v. M/S Ganga Developers
High Court · 2017 · Allowed
Revenue
Chennai v. M/S. Shriram Transport Finance Company Limited, Mookambika Complex
High Court · 2016 · Dismissed
—
Commissioner Of Income Tax Delhi Iv v. Dlf Universal Ltd
High Court · 2016 · Dismissed
Assessee
D.b.income Tax Appeal v. M/S Banas Sand Toll Tax Collection
High Court · 2016 · Dismissed
Assessee
M/S Kota Stone Syndicate v. Asst. Commissioner Of Income Tax, Ajmer
High Court · 2016 · Allowed
Assessee
Not Taxable v. Commissioner Of Income Tax
High Court · 2016 · Other
—
Sweta Construction Pvt. Ltd. 201, City Centre, Jaipur v. The Commissioner Of Income Tax Jaipur
High Court · 2016 · Allowed
Assessee
Commissioner Of Income Tax-Central, Jaipur v. M/S. Trimurti Colonizers & Builders Pvt.ltd
High Court · 2016 · Allowed
Revenue
D.b.income Tax Appeal (Ita) v. Cit & Another
High Court · 2016 · Allowed
—
Itxa/247/2014 Of Commissioner Of Income Tax-2 v. Knight Frank (India) Pvt Ltd
High Court · 2016 · Dismissed
Assessee
Ita/296/2013 Of The Commissioner Of Income Tax v. Sri.promy Kuriakose
High Court · 2016 · Allowed
Revenue
Ita/5025/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
Ita/5030/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
Ita/5027/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
Itxa/2427/2013 Of Commissioner Of Income Tax-23 v. Harish K Alimchandani
High Court · 2016 · Dismissed
Assessee
Db Income Tax Appeal v. M/S. Rajasthan State Ganganagar Sugar Mills Ltd
High Court · 2016 · Allowed
Revenue
Db Income Tax Appeal v. M/S. Kiran Infra Engineers Ltd
High Court · 2016 · Dismissed
Assessee
Db Income Tax Appeal v. Income Tax Officer
High Court · 2016 · Allowed
—
Db Income Tax Appeal v. Commissioner Of Income Tax
High Court · 2016 · Dismissed
—
Bulaki Ram v. Assistant Commissioner Of Income-Tax, Central Circle-4, Patna
High Court · 2016 · Allowed
Assessee
Commissioner Of Income Tax, Udaipur v. Shri Amol Agarwal
High Court · 2016 · Dismissed
Assessee
Ajay Kumar Singh, Son Of Late Ram Suyash Singh v. Commissioner Of Income Tax- Ii, Patna
High Court · 2016 · Allowed
Assessee
Pawan Kumar v. Commissioner Of Income Tax, Kurukshetra
High Court · 2016 · Allowed
Assessee
Commissioner Of Income Tax Delhi-Xi v. Indian National Congress (I)/All India Congress Committee
High Court · 2016 · Allowed
Revenue
Munjal Showa Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2016 · Allowed
Assessee
Ita/902/2008 Of The Commissioner Of Income Tax v. M/S Wipro Ge Medical Systems Ltd
High Court · 2016 · Allowed
Revenue
Paras Buildtech India Private Limited v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax-1 v. M/S.dara Hotels & Resorts Pvt.ltd
High Court · 2015 · Allowed
Revenue
Ita/49/2013 Of Commissioner Of Income Tax Jalndhar Ii v. M/S Lagger Industries Ltd
High Court · 2015 · Allowed
Revenue
Ita/216/2014 Of Commissioner Of Income Tax Faridabad v. M/S Ram Gopal And Sons
High Court · 2015 · Dismissed
Assessee
Rakesh Mahajan v. Ita
High Court · 2015 · Allowed
—
Rakesh Mahajan v. Ita
High Court · 2015 · Allowed
—
The Commissioner Of Income-Tax, Panchkula v. Sh. Kuldeep Chand Jain (Huf
High Court · 2015 · Dismissed
Assessee
Harish Ahuja v. Commissioner Of Income Tax, Chandigarh
High Court · 2015 · Dismissed
Revenue
D.b. Income Tax Appeal v. Shri Kanti Lal Jain
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax-3 v. M/S Reliance Industrial Infrastructure Ltd
High Court · 2015 · Allowed
Revenue
Ita/170/2013 Of Commissioner Of Income Tax I v. M/S International Engg Corporation
High Court · 2015 · Dismissed
Assessee
Ita/119/1999 Of The Commissioner Of Income Tax v. Kerala Kaumudhi (P) Limited
High Court · 2015 · Dismissed
Assessee
Joneja Bright Steel Pvt. Ltd v. Commissioner Of Income Tax, Faridabad
High Court · 2015 · Other
—
Mr. Nitin Sardessai, Senior Advocate With Mr v. Oral Judgment ( Per F.m. Reis, J
High Court · 2015 · Other
—
Commissioner Of Income Taxchennai v. M/S.shriram Transport Finance Co. Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S.shriram Investments Ltd
High Court · 2015 · Dismissed
Assessee
Ita v. M/S Freedom Board & Paper Mills, Amritsar
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax v. The Nanded Merchant Co-Op. Bank Ltd
High Court · 2015 · Other
—
Commissioner Of Income Tax v. M/S. Indian Rare Earths Ltd.,Ecil Bldg., Plot
High Court · 2015 · Dismissed
Assessee
Tirupati Foam Limited v. Deputy Commissioner Of Income Tax Or His Sucessor To Office & 1
High Court · 2015 · Other
—
Itta/44/2004 Of The Commissioner Of Income Tax v. G.mohan Rao
High Court · 2015 · Dismissed
Assessee
Itxa/1030/2013 Of Commissioner Of Income Tax (Central) - I v. M/S. Capetown Mercantile Co. Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Decided On 9[Th] March, 2015 v. Income Tax Officer Ward 29(1
High Court · 2015 · Allowed
Assessee
D.b. Income Tax Appeal v. Commissioner Of Income Tax, Alwar
High Court · 2015 · Allowed
—
Itta/136/2004 Of Chandana Leaphin Finance Ltd v. The Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
D.b. Income Tax Appeal v. M/ S Rajaram & Party
High Court · 2015 · Other
—
D.b. Income Tax Appeal v. M/ S Raja Ram & Party
High Court · 2015 · Other
—
The Commissioner Of Income Tax, Aurangabad v. M/S. Deogiri Nagari Sahakari Banl Ltd., Aurangabad
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-Ii v. Klockner Desma Machinery Pvt Ltd....opponent(S
High Court · 2014 · Allowed
Revenue
M/S Dhodha House, Kotkapura v. Commissioner Of Income Tax, Jalandhar And Another
High Court · 2014 · Other
—
Commissioner Of Income Tax-Ii v. Kloeckner Desma Machnery Pvt. Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Winner Business Link Pvt.ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Rajendra Menon) (C v. Sirpurkar
High Court · 2014 · Dismissed
—
Commissioner Of Income Tax v. Evergreen Synthetics Pvt.ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Rajkot-I v. Patel Proteins Pvt. Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Itta/287/2003 Of Commissioner Of Income Tax v. M/S Inter Continental Constructions
High Court · 2014 · Allowed
Revenue
The Income Tax Officer, Ward 3(1 v. Om Silk Mills....opponent(S
High Court · 2014 · Allowed
Revenue
Taxap/329/2007 Of Asstt.commissioner Of Income Tax, Circle 4, Baroda v. Milestone Limited
High Court · 2014 · Dismissed
Assessee
Taxap/1007/2006 Of Commissioner Of Income Tax-Iii v. M/S. Sonal Construction Co
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Gokul Metalizers Pvt. Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
The Income Tax Officer, Ward 6(1 v. Dhirubhai Vallabhbhai Vashi....opponent(S
High Court · 2014 · Other
—
Commissioner Of Income-Tax, Ahmedabad Iii v. Riddhi Steel And Tubes Pvt. Ltd., Reported In 40
High Court · 2014 · Allowed
Revenue
Versus v. Dated :- November 15, 2014
High Court · 2014 · Dismissed
—
Sind Medical Stores, Kota v. The Commissioner Of Income-Tax, Jaipur
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax, Central-1, New Delhi v. Shailendra Mahto
High Court · 2014 · Allowed
Revenue
Wp(C)/2637/2014 Of The Commissioner Of Income Tax (Central) v. Settlement Commission (It & Wt)
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-Iii v. Sbi Cards & Payment Services Pvt. Ltd
High Court · 2014 · Allowed
Revenue
New Holland Tractors (India) Private Limited v. The Commissioner Of Income Tax, Delhi-V
High Court · 2014 · Other
—
Commissioner Of Income Tax-I, Jodhpur v. Shri Mangilal Choudhary
High Court · 2014 · Allowed
Revenue
Ita/163/2014 Of Commissioner Of Income Tax Ii Amritsar v. Vidya Sagar Saini
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax(C)-Iii v. Svp Industries Ltd
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-Ii v. M/S. Lakshmi Sugar Mills Co. Limited
High Court · 2014 · Other
—
Ita/856/2008 Of The Commissioner Of Income Tax v. M/S.motor Industries Co. Ltd
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax Vi v. Climate System Pvt.ltd. Through
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax-Iitiruchirapalli v. City Union Bank Limited(Central Office)
High Court · 2014 · Dismissed
Assessee
Rc/53/2002 Of The Commissioner Of Income Tax v. M/S. A.p. State Financial Corp. Ltd
High Court · 2014 · Other
—
Ita/94/1999 Of Commissioner Of Income Tax Ludhaina v. M/S Nahar Exports Ltd
High Court · 2014 · Other
—
Commissioner Of Income Tax v. M/S Swastik Food Products
High Court · 2014 · Dismissed
Assessee
Ita/458/2008 Of The Commissioner Of Income Tax v. M/S John Brown Technologies'
High Court · 2014 · Dismissed
Assessee
Ita/150/2012 Of The Commissioner Of Income Tax v. Avinash Chawla And Company
High Court · 2014 · Dismissed
Assessee
Commissioner Ofincome Tax v. Gobind Ram
High Court · 2014 · Allowed
Revenue
Ita/278/2013 Of Commissioner Of Income Tax Jalandhar-Ii Jalandhar v. Rakesh Kumar Aggarwal
High Court · 2014 · Allowed
Revenue
M/S Chhabra Sweets And Cafeteria, Jalandhar v. Commissioner Of Income Tax, Jalandhar & Another
High Court · 2014 · Allowed
Assessee
The Commissioner Of Income Tax-12 … v. M/S Malik Traders
High Court · 2014 · Dismissed
Assessee
M/S Dhodha House, Kotkapura v. Commissioner Of Income Tax, Jalandhar & Another
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax-I, Jodhpur v. M/S Vaishali Avenue
High Court · 2014 · Allowed
Revenue
Ita/194/1999 Of M/S S.v.auto Industries v. Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Anand Kumar Modi
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Jamshedpur… … v. M/S. Hitech Chemical (P) Ltd., Jamshedpur
High Court · 2014 · Allowed
Revenue
Ita v. Cll, Patiala,Itr
High Court · 2014 · Dismissed
—
Db Income Tax Appeal v. Ram Singh& Connected Appeals As Per Schedule-A Appendedto This Judgment
High Court · 2014 · Other
—
Ita/355/2013 Of M/S Grand Lilly Motels Ltd v. Income Tax Appellate Tribunal Amritsar Bench And Ors
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. M/S. Comed Chemicals Pvt. Ltd.....opponent(S
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax v. M/S. Supreet Chemicals Pvt. Ltd.....opponent(S
High Court · 2013 · Dismissed
Assessee
M/S Ayu Real Estate Developers Pvt. Ltd v. Income Tax Officer, Nainital And Another
High Court · 2013 · Other
—
Commissioner Of Income Tax-Ii v. H K Finechem Limited....opponent(S
High Court · 2013 · Dismissed
Assessee
Oracle India Private Limited v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Oracle India Private Limited v. Commissionerof Income Tax
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax V v. Umang Hiralal Thakkar....opponent(S
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Ahmedabad Iii v. Riddhi Steel And Tubes Pvt. Ltd....opponent(S
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax-I v. Angelique International Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-I v. Airline Allied Services Ltd
High Court · 2013 · Dismissed
Assessee

Key issues litigated under Section 145

Section 145 case law — FAQs

What does Section 145 of the Income-tax Act deal with?
Section 145 relates to Method of Accounting. This page collects 431 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 145.
How many case laws are available on Section 145?
EaseValue has indexed 431 income-tax judgments citing Section 145 — each with parties, citation, court, year, outcome and the full order text.
How can Section 145 judgments help my case?
They show how courts have decided Section 145 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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