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Income-tax Act · Case Law

Section 17 Income Tax Case Law

Browse 311 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 17 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 17 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 17 (showing 300 of 311)

Addl. Commissioner Of Income Tax v. Bharat V. Patel
Supreme Court · 2018 · [2018] 7 S.C.R. 1067 · Dismissed
Assessee
Commissioner Of Income Tax, Kerala v. M/S. Travancore Sugar And Chemicals Ltd
Supreme Court · 2015 · [2015] 6 S.C.R. 782 · Other
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, Lucknow v. U.p. Forest Corporation
Supreme Court · 1998 · [1998] 2 S.C.R. 22 · Allowed
Revenue
M/S. The Andhra Bank Ltd., Hyderabad v. The Commissioner Of Income Tax, A.p. Lll, Hyderabad
Supreme Court · 1995 · [1995] SUPP. 4 S.C.R. 41 · Dismissed
Revenue
C.w.s. (India) Limited v. The Commissioner Of Income Tax
Supreme Court · 1994 · [1994] 2 S.C.R. 247 · Dismissed
Revenue
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
K. L. Varadarajan v. The Commissioner Of Income-Tax, Madras
Supreme Court · 1974 · [1975] 2 S.C.R. 597 · Allowed
Assessee
T. S. Balaram, Income Tax Officer, Company Circle Iv, Bombay v. M/S. Volkart Brothers, Bombay
Supreme Court · 1971 · [1972] 1 S.C.R. 30 · Dismissed
Assessee
Commissioner Of Income Tax, Bombay v. Mysore Spinning & Mfg. Co. Ltd
Supreme Court · 1970 · [1971] 1 S.C.R. 468 · Dismissed
Assessee
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
Ravi Kumar Sinha v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Shri Krishnadas Paul v. Income Tax Officer, Ward-2, Imphal
High Court · 2024 · Allowed
Assessee
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
Shri. Dr.s.visakan v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Counsel Forthe Respondent: Sri J v. Prasad
High Court · 2023 · Allowed
Wp.1450.10.Odt v. Union Of India And Ors
High Court · 2023 · Other
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mr. Sham v. N. J. Jamadar, Jj
High Court · 2022 · Dismissed
Bhawani Singh v. Union Of India
High Court · 2021 · Dismissed
Nagar, West Bengal v. The Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Ita/66/2017 Of A.t.sheriff v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Wp(C)/10200/2020 Of Thomas Mathew v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Taxap/1231/2008 Of Muni Seva Ashram v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
Puneet Singh v. Commissioner Of Income Tax, Karnal
High Court · 2018 · Allowed
Assessee
Rc/71/1993 Of Comnr.incometax Banglore v. K.c.p.ltd.vuyyur
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax-11 v. Satya Sheel Khosla
High Court · 2018 · Dismissed
Assessee
Ita/183/2004 Of Commnr.of Income Tax v. O.s.f.c
High Court · 2017 · Other
Atamjit Singh v. Commissioner Of Income Tax-Ii, Jalandhar
High Court · 2016 · Allowed
Assessee
Harbans Singh v. Commissioner Of Income Tax, Patiala
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax,Salem v. Shri.r.prabhakaran
High Court · 2015 · Dismissed
Assessee
Wta v. Commissioner Of Wealth Tax, Shimla
High Court · 2015 · Dismissed
–Commissioner Of Income Tax Iv v. Pritam Das Narang
High Court · 2015 · Dismissed
Assessee
Aroon Purie v. Commissioner Of Income Tax
High Court · 2015 · Other
Tax (Tds),Pune } v. Date
High Court · 2015 · Dismissed
Bharat v. Patel....opponent(S
High Court · 2014 · Other
Decisions Reported In N.rajan Nair v. Incometax Officer And
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax-I v. Bayer Abs Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
% 31.07.2014I.t.t.a v. < Gist
High Court · 2014 · Dismissed
Assessee
Ita/480/2008 Of Shri Ashok D Souza v. The Income Tax Officer
High Court · 2014 · Allowed
Assessee
Db Income Tax Appeal v. Shri Madan Gopal Bansal
High Court · 2014 · Dismissed
Assessee
So Far As Question v. Income Tax
High Court · 2013 · Other
Commissioner Of Income Tax I v. Itegra Engineering India Ltd
High Court · 2013 · Allowed
Revenue
Ita v. Ita
High Court · 2013 · Other
Yoshio Kubo v. Commissioner Of Income Tax
High Court · 2013 · Other
D.b. Income Tax Appeal v. Date Of Judgment:- May 23, 2013
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax-26 v. Mr. Mihir Jagdish Doshi
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Uk Bose
High Court · 2012 · Allowed
Revenue
Scott R.bayman v. Commissioner Of Income Tax,Del
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax v. Mr.sakakibara Yutaka
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax v. Shri Anant Jain
High Court · 2012 · Dismissed
Assessee
Itano.400 Of 2008, Etc.<Br>Page2Of49 v. Ita
High Court · 2011 · Allowed
Mitsubishi Corporation v. The Commissioner Of Income Tax & Anr
High Court · 2011 · Dismissed
Revenue
The Commissioner Of Income Tax – Tds v. Itc Ltd
High Court · 2011 · Allowed
Revenue
Income Tax Appeal v. Maganese Ore India Ltd. Nagpur
High Court · 2011 · Dismissed
Assessee
Ita/307/2009 Of The Commissioner Of Income Tax v. Shri I.basheer
High Court · 2010 · Partly Allowed
Partly
Appellant v. Ashok Mehra
High Court · 2010 · Other
Appellant v. Deepak Verma
High Court · 2010 · Other
Tax Appeal v. Withtax Appeal
High Court · 2010 · Allowed
Commissioner Of Income Tax v. M/S Premium Taxcons Pvt. Ltd
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax v. Commissioner Of Income Tax
High Court · 2008 · Dismissed
By Sr. Counsel Sri v. Ramachandran
High Court · 2008 · Allowed
Commissioner Of Income-Tax, Chennai v. S.sakthimala
High Court · 2006 · Allowed
Revenue
Chennai v. E.n.ravi
High Court · 2006 · Allowed
Commissioner Of Income-Tax, Chennai v. J.ramamani
High Court · 2006 · Allowed
Revenue
Dehradun v. Saipem Spa As Agent Of
High Court · 2005 · Other
Bhagwatilal G Shah v. Commissioner Of Income Tax
High Court · 2005 · Other
Shri N.k. Shah v. The Commissioner Of Income Tax
High Court · 2001 · Other
Commissioner Of Income-Tax v. Gustav Zeplichal
High Court · 2001 · Other
Commissioner Of Income Tax v. Arvind Mills Ltd
High Court · 2001 · Other
Commissioner Of Income-Tax v. Frits Muller Thro Pah
High Court · 2001 · Other
The Commissioner Of Income-Tax v. Shri Pramukhlal B. Shah
High Court · 2000 · Dismissed
Assessee

Key issues litigated under Section 17

Section 17 case law — FAQs

What does Section 17 of the Income-tax Act deal with?
This page collects 311 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 17.
How many case laws are available on Section 17?
EaseValue has indexed 311 income-tax judgments citing Section 17 — each with parties, citation, court, year, outcome and the full order text.
How can Section 17 judgments help my case?
They show how courts have decided Section 17 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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