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Income-tax Act · Case Law

Section 15 Income Tax Case Law — Salaries

Browse 209 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 15 (Salaries) 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 15 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 15 (showing 209 of 209)

Director General Of Income Tax (Admn.) & Anr v. M/S. Gtc Industries Ltd. & Anr
Supreme Court · 2016 · [2016] 4 S.C.R. 1010 · Other
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T.k. Ginarajan v. The Commissioner Of Income Tax,Cochin, Kera La
Supreme Court · 2013 · [2013] 7 S.C.R. 813 · Dismissed
Revenue
Commissioner Of Income Tax, Bangalore v. Infosys Technologies Ltd
Supreme Court · 2008 · [2008] 1 S.C.R. 136 · Dismissed
Assessee
The Commissioner Of Income Tax v. Sardar Arjun Singh Ahluwalia (Dead)Through Lrs. Etc
Supreme Court · 1999 · [1999] SUPP. 4 S.C.R. 135 · Other
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H. D. Devasia & Co., Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1979 · [1979] 3 S.C.R. 1271 · Dismissed
Revenue
Commissioner Of Income Tax, Bombay v. West Coast Paper Mills Ltd
Supreme Court · 1971 · [1972] 1 S.C.R. 780 · Dismissed
Assessee
Commissioner Of Income Tax, U.p v. Gurbux Rai Harbux Rai
Supreme Court · 1971 · [1972] 1 S.C.R. 357 · Allowed
Revenue
Chandroji Rao v. Commissioner Of Income-Tax, M.p. Nagpur
Supreme Court · 1970 · [1971] 1 S.C.R. 422 · Dismissed
Revenue
Chandulal Harjivandas, Jamnagar v. Commissioner Of Income-Tax, Gujarat
Supreme Court · 1966 · [1967] 1 S.C.R. 921 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Travelport Lp
High Court · 2025 · Other
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Wp/21733/2025 Of Sri Veerender Reddy Kura v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Heard Mr. T.chaitanya Kumar, Learncd Counsel For The v. The Contention Contention Of The Petitioner Is That
High Court · 2025 · Allowed
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Under Section L48A Of The Act As Also Under Section 14G Of Theact Ought To Have Also Been Issued And Proceeded In A Lacclessmanner v. Income_Tax Officert Decidedon 14.09.2023 Whereby A Batch Of Writ Petitions Were Allowed Andthe Proceedings Initiated Under Section R4Ga As Also Under Section148
High Court · 2025 · Allowed
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Deputy Director (Mineral And Administation) Jagdalpur Mining Officer, Collectorate Campus, P.o. Jagdalpur District Bastar (Chhattisgarh v. The Deputy Commissioner Of Income Tax (Tds) Raipur (Chhattisgarh
High Court · 2025 · Allowed
Assessee
La No: 1 Of 2025 v. A. Siva Kartkeya
High Court · 2025 · Allowed
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Heard Mr. Manmohan Dundu, Leamed [Counsel ][For ][The]Petitioner And Mr. K. Sudhakar Reddy, Learned Senior [Standing]Counsel For The Lncome Tax Department [Appe v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
District Mining Officer, Bemetara Mining Office,Collectorate Campus, Bemetara, Chhattisgarh – v. The Deputy Commissioner Of Income Tax (Tds), Raipur,Chhattisgarh
High Court · 2025 · Allowed
Assessee
Wp/14459/2025 Of Praveen Kumar Nadipelli v. Office Of The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Heard Mr. M.naga Deepak, Leamed Counsel For The v. Income-Tax Officert Decided On 14.09.2023 Rvhereby A Batch Of Writ Petitions Wele Allo
High Court · 2025 · Allowed
Assessee
Of Finance Act, 2021 W.e.f., 01.04.2021 Onwards, Proceedingsunder Section L48A Ofthe Act As Also Under Section 148 Oftheact Ought To Have Also Been Issued And P v. Income-Tax Officert Decidedon 14.09.2023 Whereby A Batch Of Writ Petitions Were Allowed Andthe Proceedings Initiated Under Section 148A As Also Under
High Court · 2025 · Allowed
Assessee
T Petition Where The Petition Where The [[Proceedings ]][[Are ][Either]][[Either v. Income-Tax Offtcert Decidedon 14.09.2023 Whereby A Batch Of Writ Petitions Wcre Allowed Andthe Proceedings Initiated Under Section 148A As Also Under Section148
High Court · 2025 · Allowed
Assessee
Of Finance Act, 2021 W.e.f., 01.04.2021 Onwards, [Proceedings]Under Section I48A Of The Act As Also Under Section [T48 ][Of ][The]Act Ought To Have Also Been Is v. Income-Tax Officiirt Decidedon 14.09.2023 W
High Court · 2025 · Allowed
Assessee
> Under Section 1484 Of The Act As Arso Under Sectiorr R4G Of The Act Ought To Have Also Been Issued And Proceeded I.r A Faceless Manner v. Income_Tax Officiirt Decided On 14.09.2023 Whereby A Batch Of Writ Petitions Were Allowed And The Proceedings Init
High Court · 2025 · Allowed
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Wp/31476/2024 Of Primary Agricultural Cooperative Credit Society Limited v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/31353/2024 Of Primary Agricultural Cooperative Credit Society Limited Marepally v. The Income Tax Officer
High Court · 2025 · Other
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Sapnareddy, ][Learned ][Junior ][Standing]Counsel For The [Income ][Tax ][Department ][For ][The ][Respondents']Perused The Record v. Income-Tax Officert Decidedon 14.09.2023 Whereby A Batch Of Writ Petitions Were Allowed Andthe Proceedings Initia
High Court · 2025 · Allowed
Assessee
> Under Section 148.4 Ofthe Act As Also Under Section 148 Ofthe Act Ought To Have Also Been Issued And Proceeded In A Faceless Manner v. Income Tax Officer Ward 1
High Court · 2025 · Allowed
Assessee
Under Section L48A Of The Act As Also Under St:ction 148 Of The Act Ought To Have Also Been Issued And Proc,:Eried In A Faceless Manner v. Income-Tax Officert Decided On 14.09.2023 Whereby A Batch Of Writ Petitions \Vere Allowed A
High Court · 2025 · Allowed
Assessee
Ed ][Counsel ][For ][The v. The Contention Of The Contention Of The Of The The [[Petitioner ]]Is That The That The The [[Issue ]]Ol
High Court · 2025 · Allowed
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'L(2023) [1 ][56 ][Taxmann.com ][178 ][(Telangana)L v. Assistant Commissionerof Income Tax & Others2, Gauhari High Court In The Caseof Ram Narayan Sah Vs. Union Of India3, Punjab Andharyana High Courl In The Case Of
High Court · 2025 · Allowed
Assessee
Dent v. Income-Tax Officert Decidedon 14.09.2023 Whereby A Batch Of Writ Petitions W Jre Allowed Andravindra Reddy Vs. Income-Tax Officert Decidedon 14.09.2023 Whereby
High Court · 2025 · Other
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Itta/121/2024 Of Gland Celsus Bio Chemicals Pvt. Ltd v. The Additional Commissioner Of Income- Tax
High Court · 2025 · Other
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Thangamayil Jewellery Ltd.,Rep., By Its Managing Director v. The Assessing Officer,National E Assessment Circle,Income Tax Department,New Delhi
High Court · 2025 · Dismissed
Revenue
Itta/6/2023 Of Facebook India Online Services Private Limited v. Deputy Commissioner Of Income Tax Circle 17(1)
High Court · 2025 · Other
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Itta/180/2010 Of Daya Moorjani v. The Deputy Commissioner Of Income Tax [Inv]
High Court · 2025 · Dismissed
Revenue
Itta/27/2009 Of Smt. Srikantadevi Baldwa v. Commissioner Of Income Tax And Anr
High Court · 2024 · Dismissed
Revenue
C.misc./1236/2023 Of Smt. Renu Bajaj v. Sri Pankaj Agrawal, Son Of Sri B.p. Agrawal, Resident Of Opposite Gardiner Road Hospital, Income Tax Building, Bailey Road, Police Station - Kotwali, Post Offic
High Court · 2024 · Other
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Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Wa/100568/2023 Of The Commissioner Of Income Tax (Tds) v. M/S Tushira Industries
High Court · 2024 · Allowed
Revenue
S. Subba Rao [Pavuluri. ] v. Raghu Ram
High Court · 2024 · Allowed
—
Wp/25703/2024 Of Agiru Santhosh Kumar v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/25308/2024 Of Jain Vijaykumar v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/25304/2024 Of Bal Reddy Kandhi v. Income Tax Officer Ward 1
High Court · 2024 · Allowed
Assessee
State Bank Of India v. Tax Recovery Officer, Income Tax Department And Ors. (01.09.2022-Madhc): Manu/Tn/9360/2022
High Court · 2024 · Allowed
Assessee
Kawalpreet Singh v. Income Tax Officer, Ward 58 (1), Delhi & Anr
High Court · 2024 · Other
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Tax -6 v. Corforge Ltd
High Court · 2024 · Other
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Wp/22544/2024 Of Irafan Shareef v. Assessment Unit, Income Tax Department
High Court · 2024 · Allowed
Assessee
Ita/469/2022 Of The Pr Commissioner Of Income Tax v. M/S Confident Projects India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Wp/21774/2024 Of Sandhya Rani Anumasa v. Income Tax Officer
High Court · 2024 · Other
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Principal Commissioner Of Income Tax Central-3 New Delhi v. Alchemist Ltd
High Court · 2024 · Other
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Adroit Financial Services Private Limited v. Assistant Commissioner Of Income Tax Circle 1(1), Delhi & Ors
High Court · 2024 · Allowed
Assessee
Nishithkumar Mukeshkumar Mehta,Resident Of Flat v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
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Wp/19083/2022 Of Mr. Venkata Subba Reddy Karete v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Between v. Srinivas
High Court · 2024 · Allowed
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La No: 1 Of 2024 v. A. Siva Kartikeya
High Court · 2024 · Allowed
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Wp/3287/2024 Of Mohd Zaheeruddin v. The Principal Commissioner Of Income Tax (Central)
High Court · 2024 · Other
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Itta v. The Additional Commissioner Of Income-Tax
High Court · 2024 · Dismissed
Revenue
Heard Mr. P. Soma Shekar Reddy, Leamed Counsel For Thepetitioner And Ms. B.sapna Reddy, Learned Junior Standingcounsel For The Income Tax Department For The [Re v. '[(2023) [156 ][Taxmann.com ]178 (Telangana
High Court · 2024 · Allowed
Revenue
Wp/3938/2024 Of M/S. Sreehari Wines v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp(C)/24777/2023 Of Muhammed Kallat v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp(C)/24847/2023 Of Muhammed Kallat v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/33955/2023 Of Sri Nagaraju Vanka v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
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Wp/4290/2006 Of M/S. Taherali Industries And Projects, (P) Ltd v. The Asst. Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Mr. Sathyanarayana Pandula v. A. Siva Kartikeya
High Court · 2023 · Allowed
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The Present Writ Petition Has Been Frled Assailing The Impugned v. Ijnlon Of Indiat. The Law Department
High Court · 2023 · Allowed
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Counsel Forthe Respondent: Sri J v. Prasad
High Court · 2023 · Allowed
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Wp/31592/2011 Of K. Ramchander, Hyderabad v. Commissioner Of Income-Tax, Hyderabad
High Court · 2023 · Allowed
Assessee
Wp/31614/2011 Of A. Saraiah, Hyderabad v. Commissioner Of Income Tax, Hyderabad
High Court · 2023 · Allowed
Assessee
La No: 1 Of 2023 v. A. Siva Kartikeya
High Court · 2023 · Allowed
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Wp/25978/2022 Of Sri Thirupathi Rao Saineni v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Counsel For The Petilioner: Srt. Venkatram Reddy Mantut? v. Prasad
High Court · 2023 · Allowed
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Kumaran Silks Traders,Rep By Its v. The Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Room
High Court · 2023 · Allowed
Assessee
Pr Director General Of Income Tax (Admn & Tps v. M/S The Indian Plywood Mfg. Co. Pvt. Ltd. & Anr
High Court · 2023 · Allowed
Revenue
Itta/350/2019 Of The Pr. Commissioner Of Income-Tax v. M/S. Lanco Solar Energy Pvt Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. Micro And Small Enterprise Facilitation Council And Anr. …
High Court · 2023 · Allowed
Revenue
Itta/445/2005 Of Andhra Bank Financial Services Ltd, Hyderabad v. The Commissioner Of Income Tax-I, Hyderabad
High Court · 2023 · Allowed
Assessee
Wp/14001/2023 Of Syeda Humera Hai v. Income Tax Officer
High Court · 2023 · Other
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Wp(Md)/6466/2023 Of Periasamy Ramesh Rajah v. The Additional Commissioner Of Income Tax
High Court · 2023 · Other
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Counsel For The Appettant: Sri. A v. A. Siva Kartikeya
High Court · 2023 · Allowed
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Itta/271/2022 Of M/S Kapil Infra Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
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Ita/14/2021 Of Principal Commissioner Of Income Tax v. Altruist Technologies Pvt Ltd
High Court · 2022 · Dismissed
Assessee
M/S.mobis India Limited,Rep. By Its Director, Mr.kyo Bin Ha v. Deputy Commissioner Of Income Tax, Large Tax Payer Unit-Ii
High Court · 2022 · Allowed
Assessee
The Tax Recovery Officer, Income Tax Department, Tro-1/Coimbatore v. The Sub Registrar
High Court · 2022 · Other
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Supreme Court In Union Of India v. Ashish Agarwall, The Aforesaid Notice Wa
High Court · 2022 · Dismissed
—
Wp/29122/2021 Of Suryalakshmi Cotton Mills Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
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Wp/451/2022 Of Exxonmobil Company Pvt Ltd v. The Deputy Commissioner Of Income - Tax, 6(1)(1), Mumbai And Anr
High Court · 2022 · Other
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Src Aviation Pvt.ltd v. Assisstant Commissioner Of Income Tax & Anr
High Court · 2022 · Other
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Ita/65/2018 Of M/S. Kinfra Export Promotion Industrial Parks Ltd v. The Joint Commissioner Of Income Tax (Osd)
High Court · 2022 · Allowed
Assessee
Ita/11/2021 Of Principal Commissioner Of Income Tax v. Altruist Technologies Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Wp(C)/12849/2021 Of Udaya Sounds v. The Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/14902/2006 Of The Chief Commissioner Of Income Tax-1, Hyderabad v. G.v. Subramanyam, Hyderabad
High Court · 2022 · Dismissed
Assessee
Income Tax Officer, Ward V (I)Aayakar Bhavannungambakkam High Roadchennai - 600 034 v. Sarojini Ramaswamy (Died) Rep. By Power Of Attorney Holder Rep. By Power Of Attorney Holder
High Court · 2022 · Other
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Wp/13784/2021 Of Nava Bharat Energy India Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
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Commissioner Of Income Tax (Exemption) Kolkata v. Contai Rotary Community Welfare Trust
High Court · 2021 · Dismissed
Assessee
Ita/6/2020 Of Azad Rahim v. The Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Wp/21806/2020 Of M/S Park Health Systems Private Limited v. The Principal Chief Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Crp/2029/2018 Of Smt.g.k.parvathamma v. Income Tax Recovery Officer-Ii And 3 Others
High Court · 2021 · Allowed
Assessee
M/S.v.v.mineral v. Mr.erulappan Mathusuthanassistant Commissioner Of Income Tax,Central Circle – 2,Madurai
High Court · 2021 · Other
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La No: 2 Of 2018 v. Ramana Rao
High Court · 2021 · Dismissed
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M/S.t.s.hajee Moosa & Co v. The Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
M/S.palghat Credit Corporation v. The Principal Commissioner Of Income Tax-3 Room
High Court · 2021 · Other
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In Commissioner Of Income Tax v. Chhabil Das
High Court · 2021 · Other
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M/S. Nuovafil Infotech Pvt. Ltd v. The Income Tax Officer,Company Ward-I,Coimbatore
High Court · 2021 · Dismissed
Revenue
The Income Tax Officer [I/C] Non-Corporate Ward 2(5) v. A.s.manjunath Sadasivam Legal Heir Of Late Pushparani Old
High Court · 2020 · Other
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The Income Tax Officer [I/C] Non-Corporate Ward 2(5) v. A.s.manjunath Sadasivam Legal Heir Of Late Pushparani Old
High Court · 2020 · Other
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The Income Tax Officer [I/C] Non-Corporate Ward 2(5) v. A.s.manjunath Sadasivamlegal Heir Of Late Pushparaniold
High Court · 2020 · Other
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The Principal Commissioner Of Income Tax I v. M/S.jewels Magnum
High Court · 2020 · Allowed
Revenue
Wp(C)/10200/2020 Of Thomas Mathew v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Wp/28670/2019 Of Income Tax Officer v. Union Of India And 2 Others
High Court · 2020 · Dismissed
Assessee
Sumit Bhattacharya v. Asst. Commissioner Of Income Tax Circle16(1
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax,Having Office At Aayakar Bhavan,Patto Plaza, Panaji, Goa. … v. Signed Judgment Is Pronounced By M.s. Sonak, J. As Per Clause (I) Ofrule 1 Of Chapter Xi Of Bombay High Court Appellate Side Rules As C.v
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax Madurai v. Madura Coats Ltd., 144 M.g.road, Bangalore 560 001
High Court · 2019 · Dismissed
Assessee
Exhausting The Statutory Remedies Is Of Paramount Importance. Writ Petition Can Be Entertained In A Routine Manner, In Respect Of The Order Passed By The Origin v. The Deputy Commissioner Of Income Tax In W.p
High Court · 2019 · Other
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The Travel & Tourism Association Of Goa v. Road, Panaji Goa
High Court · 2019 · Dismissed
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Taxap/187/2019 Of Pr. Commissioner Of Income Tax,Surat-1 v. M/S. Munisuvrat Corporation
High Court · 2019 · Allowed
Revenue
Stre/864/2008 Of Moser Baer India Ltd v. Commissioner Income Tax
High Court · 2019 · Allowed
Assessee
M/S.sri Saravana Spining Mills Pvt Ltd.,Pithalaipatty,Dindigul v. The Asst. Commissioner Of Income Tax, Company Circle Ii, Madurai
High Court · 2019 · Allowed
Assessee
Ita/5020/2012 Of The Belgaum Urban Development Authority v. The Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Ita/311/2018 Of Pr. Commissioner Of Income Tax (Exemptions) v. M/S Mangalore Urban Development Authority
High Court · 2018 · Other
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Brahm Datt v. Assistant Commissioner Of Income -Tax & Ors
High Court · 2018 · Allowed
Assessee
M/S.magna Credit & Financial Services Limiteda v. The Deputy Commissioner Of Income-Tax,Company Circle Iv (3),Chennai - 600 006
High Court · 2018 · Allowed
Assessee
Date Of Judgment 30-08-2018 I.t.a v. M/S. Karnataka Water & Sanitation Pooled Fund
High Court · 2018 · Other
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Principal Commissioner Of Income Tax-I, Chandigarh v. M/S Vardhman Chemtech Private Limited, Chandigarh
High Court · 2018 · Dismissed
Assessee
Date Of Order 21-08-2018 I.t.a v. M/S.chalassani Education Trust
High Court · 2018 · Dismissed
Assessee
Date Of Order 21-08-2018 I.t.a v. Shushrutha Educational Trust
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 14-08-2018 I.t.a v. M/S Manipal Academy Of Higher Education
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Maria Seva Sangha
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Yenepoya Moideen Kunchi Memorial Educational & Charitable Trust
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Yenepoya University
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Anjuman-E-Islam
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Anjuman-E-Islam
High Court · 2018 · Other
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Date Of Judgment 14-08-2018 I.t.a v. M/S Rasthrothana Parishat
High Court · 2018 · Other
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Date Of Judgment 14-08-2018 I.t.a v. St.augustin Social Service Society
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Medical Relief Society Of South Kanara
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Medical Relief Society Of South Kanara
High Court · 2018 · Other
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Date Of Judgment 14-08-2018 I.t.a v. Jyothy Charitable Trust
High Court · 2018 · Other
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Date Of Judgment 14 -08-2018 I.t.a v. M/S Medical Relief Society Of South Kanara
High Court · 2018 · Other
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“Whether On The Facts And In The Circumstancesof The Case, The Tribunal Was Right In Deleting Thepenalty Levied Under Section 15(1)(A) Of Theexpenditure Tax Act v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2018 · Dismissed
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Both The Assessment Years Were Earlier Before v. With The Aforestated Questions Of Law
High Court · 2018 · Allowed
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M/S. Sun Outsourcing Solutions Pvt. Limited, A Private Limited Company v. <Gist
High Court · 2017 · Dismissed
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Oral Judgment : (Per S v. Gangapurwala, J
High Court · 2017 · Dismissed
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The Chief Commissioner Of Income Tax, Chennai-18. 2. The Assistant Commissioner Of Income Tax, Business Range.xv, Nungambakkam, Chennai.34 v. M/S.rajanikant And Sons, New
High Court · 2017 · Allowed
Revenue
Mohan Lal Rathore Son Of Shri Mangi Lal Rathore, By Caste Teli,Resident Of Begu, Tehsil Begu, District Kota v. Union Of India- Through Commissioner, Income Tax Department, Ward
High Court · 2017 · Dismissed
Revenue
Allied Strips Limited v. Assistant Commissioner Of Income Tax , Central Circle -15, New Delhi & Ors
High Court · 2016 · Other
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Ita/159/2016 Of Namdev Arora v. Commissioner Of Income Tax & Anr
High Court · 2016 · Dismissed
Revenue
Incaseofnon-Compliancerecoveryproceedings As Per The Income Tax Act, 1961 Shallbe Initiated Accordingly." v. The Union Of India
High Court · 2016 · Dismissed
Assessee
Factsthatallthepetitionerschallengedtheretrospectivityamendment.to Section15)Otthekarnataka Agricultural Income-Tax Act, (Hereinafterreferred To As ‘The Act’ Fo v. Ultimately, As Observed By Us Hereinabove, The Learnedsingle Judge Allowed The Petitions
High Court · 2016 · Dismissed
Assessee
Harbans Singh v. Commissioner Of Income Tax, Patiala
High Court · 2015 · Dismissed
Revenue
Ita/5027/2010 Of The Commissioner Of Income Tax v. M/S Maruti Subray Patil
High Court · 2015 · Allowed
Revenue
Itxa/1361/2013 Of Commissioner Of Income Tax -14 v. M/S Kewal Silk Mills
High Court · 2015 · Dismissed
Assessee
Cwp v. Major General Sirikant Sharma & Another And In View Of Ruling Reported In Jt 2013(11) Sc 387 Titled Commissioner Of Income Tax And Others Vs. Chhabil Dass Aggar
High Court · 2015 · Other
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Ita/696/2009 Of The Commissioner Of Income Tax v. Shree Public Chartibale Trust
High Court · 2015 · Dismissed
Assessee
Ita/483/2007 Of The Commissioner Of Income Tax v. Industrial Hydraulics Pvt Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax, Shimla v. M/S Yash International Inc
High Court · 2014 · Dismissed
Assessee
Wp(C)/11000/2010 Of Balaso Kakso Nikam v. The Director General Of Income Tax (Inv)
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax, Jamshedpur… … v. M/S. Hitech Chemical (P) Ltd., Jamshedpur
High Court · 2014 · Allowed
Revenue
Itta/8/2014 Of Panyam Cements And Mineral Industries Limited v. Additional Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Peterplast Synthetics Pvt Ltd v. Asstt.commissioner Of Income Tax & 1
High Court · 2013 · Dismissed
Revenue
Yoshio Kubo v. Commissioner Of Income Tax
High Court · 2013 · Other
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The Institue Of Chartered Accountants Of India Andanr v. The Director General Of Income Tax (Exemptions), Delhiand Ors.…
High Court · 2013 · Remanded
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Ita/34/2010 Of Commissioner Of Income Tax v. M/S Shivam Ispat And Alloys Pvt.ltd
High Court · 2013 · Dismissed
Assessee
Ita/13/2010 Of Commissioner Of Income Tax v. M/S Aniruddha Steel Pvt.ltd
High Court · 2013 · Dismissed
Assessee
Ita/21/2010 Of Commissioner Of Income Tax v. M/S Shree Ganapati Rolling Mills Pvt.ltd
High Court · 2013 · Dismissed
Assessee
Ita/18/2011 Of Commissioner Of Income Tax v. M/S Satya Megha Ispat Pvt.ltd
High Court · 2013 · Dismissed
Assessee
Ita/19/2010 Of Commissioner Of Income Tax v. M/S Commercial Iron And Steel Co.pvt.ltd
High Court · 2013 · Dismissed
Assessee
Ita/17/2010 Of Commissioner Of Income Tax v. M/S Shree Sai Rolling Mills
High Court · 2013 · Dismissed
Assessee
Ita/23/2010 Of Commissioner Of Income Tax v. M/S Meghalaya Feed Products
High Court · 2013 · Dismissed
Assessee
Ita/15/2010 Of Commissioner Of Income Tax v. M/S Byrnihat Ispat Pvt.ltd
High Court · 2013 · Dismissed
Assessee
It Is Brought To Our Notice By The Learned Standing Counsel Forincome Tax That This Court In Commissioner Of Income Tax,Vijayawada v. In The Light Of The Decision Of This Court In Swarna Bar &Restaurant, This Appeal By The Revenue Requires To Be Allowed And Isaccordingly Allowed. No Costs
High Court · 2012 · Allowed
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Commissioner Of Income Tax v. Bharat Heavy Electrical Limited
High Court · 2012 · Allowed
Revenue
This Court In Commissioner Of Income Tax v. Swarna Bar
High Court · 2012 · Allowed
Revenue
Cit v. A.k. Jain
High Court · 2012 · Other
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Gujarat Alkalies & Chemicals Ltd. - Applicant(S v. `Commissioner Of Income Tax - Respondent(S)`
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax - Appellant(S v. M/S Jolly Polymers - Opponent(S
High Court · 2012 · Other
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In K.a.chowdary V Commissioner Of Income Tax[[1]]And Commissioner[2]Of Income Tax V B.chinnaiah, The Question Whether An Employee v. Rajesh Jhaveri Stock Brokers P. Ltd.,[[3]]Wherein It Was Held As Under
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax v. Integrated Technologies Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax v. Wimco Seedlings Ltd
High Court · 2011 · Allowed
Revenue
Maxopp Investment Ltd v. Commissioner Of Income-Tax, New Delhi
High Court · 2011 · Other
—
Mr. Abhishek Marath, Standing Counsel v. The Institute Of Chartered Accountants Of India
High Court · 2011 · Dismissed
—
The Institute Of Chartered Accountants Of India & Anr v. The Director General Of Income Tax (Exemptions), Delhi & Ors. …
High Court · 2011 · Allowed
Assessee
Commissioner Of Income Tax-Ichandigarh v. M/S. Punjab State Industrialdevelopment Corporation Ltd
High Court · 2011 · Allowed
Revenue
Mitsubishi Corporation v. The Commissioner Of Income Tax & Anr
High Court · 2011 · Dismissed
Revenue
Ved Parkash Paliwal (Huf v. Commissioner Of Income Tax, Karnal
High Court · 2011 · Allowed
Assessee
The Commissioner Of Income Tax – Tds v. Itc Ltd
High Court · 2011 · Allowed
Revenue
Against The Order Dated 9.10.2009, Passed By Income Tax Appellate Tribunal, Patna Bench, Patna, In Ita v. The Commissioner Of Income Tax –I, Patna
High Court · 2011 · Allowed
—
The Punjab State Cooperative Milk Producer’s Federation Ltd v. Commissioner Of Income Tax-Iiand Another
High Court · 2011 · Allowed
Assessee
…Petitionersthrough: Mr. Sanjeev Sabharwal & Mr. D.r. Jain, Advocates v. Board For Industrial & Financial Reconstruction, New Delhi & Ors
High Court · 2011 · Other
—
Commissioner Of Income Tax, Delhi-Iv . . . Appellant v. Govind Nagar Sugar Ltd
High Court · 2010 · Other
—
Rc/13/1996 Of The Comm.of Income Tax.hyd v. I.d.l. Chemicals Ltd.hyd
High Court · 2010 · Other
—
Appellant v. Deepak Verma
High Court · 2010 · Other
—
Commissioner Of Income Tax, Vijayawada v. $ M/S. Swarna Bar & Restaurant
High Court · 2010 · Allowed
Revenue
Having Their Office At 114,Ravivar Peth, Pune-411 002 v. Additional Commissioner Of Income Tax, Central Range-1, Pune & Anr
High Court · 2010 · Other
—
Itxa/158/2008 Of The Commissioner Of Income Tax-4 v. M/S Stanford Trading Co. Pvt.ltd
High Court · 2009 · Allowed
Revenue
Bombay-25 v. The Commissioner Of Income-Tax
High Court · 2009 · Other
—
Commissioner Of Income Tax v. Commissioner Of Income Tax
High Court · 2008 · Dismissed
—
Sri Lalu Prasad v. The Commissioner Of Income Tax, Central, Patna
High Court · 2008 · Allowed
Assessee
By Sr. Counsel Sri v. Ramachandran
High Court · 2008 · Allowed
—
The Aforesaid Issues Are No More Debatable In View Of The Judgment v. T.k. Ginarajan, Development Officer, Lic Of India , (2002) 253 Itr 463. In
High Court · 2007 · Other
—
`Murlidhar Lahorimal - Applicant(S)` v. Commissioner Of Income-Tax - Respondent(S
High Court · 2005 · Other
—
Bhagwatilal G Shah v. Commissioner Of Income Tax
High Court · 2005 · Other
—
The Income Tax Officer (Tds), Dehradun v. The Chief Officer Zonal Officer State Bank Of India
High Court · 2005 · Dismissed
Assessee
Trade Tax Revision v. Trade Tax Revision
High Court · 2003 · Allowed
—
Commissioner Of Income-Tax v. Gujarat Aluminium Extrusions Pvt Ltd
High Court · 2003 · Allowed
Revenue
To Be Referred To The Reporter Or Not? : No v. Gujarat Narmada Valley
High Court · 1999 · Dismissed
—
Commissioner Of Income Tax v. Mansukhlal Govind Vyas
High Court · 1998 · Allowed
Revenue
Commissioner Of Income Tax, Gujarat-Iii v. Naranbhai S. Patel
High Court · 1998 · Allowed
Revenue
Commissioner Of Income Tax v. M K S Ranjitsinhji -------------------------------------------------------------- Appearance: Mr D.a. Mehta, Mr. R.k. Patel & Mr B.d. Karia, Advocates For The A
High Court · 1998 · Other
—
Commissioner Of Income Tax v. Rfcl Limited
High Court · Dismissed
Assessee

Key issues litigated under Section 15

Section 15 case law — FAQs

What does Section 15 of the Income-tax Act deal with?
Section 15 relates to Salaries. This page collects 209 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 15.
How many case laws are available on Section 15?
EaseValue has indexed 209 income-tax judgments citing Section 15 — each with parties, citation, court, year, outcome and the full order text.
How can Section 15 judgments help my case?
They show how courts have decided Section 15 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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