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Income-tax Act · Case Law

Section 17 Income Tax Case Law

Browse 203 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 203 of 203)

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
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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, 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
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
—
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
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
—
Chennai v. E.n.ravi
High Court · 2006 · Allowed
—
Commissioner Of Income-Tax, Chennai v. S.sakthimala
High Court · 2006 · Allowed
Revenue
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. Frits Muller Thro Pah
High Court · 2001 · Other
—
Commissioner Of Income Tax v. Arvind Mills Ltd
High Court · 2001 · Other
—
The Commissioner Of Income-Tax v. Shri Pramukhlal B. Shah
High Court · 2000 · Dismissed
Assessee
Commissioner Of Income-Tax v. Bipin Vadilal
High Court · 1999 · Other
—
Commissioner Of Income Tax v. Mansukhlal Govind Vyas
High Court · 1998 · Allowed
Revenue
Shri Navin A. Saraiya v. Commissioner Of Income Tax
High Court · 1998 · Allowed
Assessee
Ambica Mills Ltd v. Commissioner Of Income Tax
High Court · 1998 · Other
—
Commissioner Of Income Tax v. Saraspur Mills Ltd
High Court · 1997 · Allowed
Revenue
Indramohan P Arora v. Commissioner Of Income Tax
High Court · 1996 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S I B Model Farm Pvt Ltd
High Court · 1996 · Allowed
Revenue
Commissioner Of Income Tax v. B.v. Joshipara
High Court · 1996 · Allowed
Revenue

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 203 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 203 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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