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Income-tax Act · Case Law

Section 2 Income Tax Case Law — Definitions

Browse 2,123 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 2 (Definitions) 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 2 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 2 (showing 300 of 2,123)

Principal Commissioner Of Income Tax-4 & Anr v. M/S Jupiter Capital Pvt. Ltd
Supreme Court · 2025 · [2025] 1 S.C.R. 431 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society
Supreme Court · 2023 · [2023] 1 S.C.R. 865 · Partly Allowed
Partly
Assistant Commissioner Of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
Supreme Court · 2022 · [2022] 8 S.C.R. 581 · Other
—
Checkmate Services P. Ltd v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
The Mavilayi Service Cooperative Bank Ltd. & Ors v. Commissioner Of Income Tax, Calicut & Anr
Supreme Court · 2021 · [2021] 1 S.C.R. 78 · Other
—
M/S. Seshasayee Steels P. Ltd v. Assistant Commissioner Of Income Tax, Company Circle Vi(2), Chennai
Supreme Court · 2019 · [2019] 15 S.C.R. 196 · Dismissed
Revenue
Commissioner Of Income Tax, Delhi-1 v. M/S Container Corporation Of India Ltd
Supreme Court · 2018 · [2018] 5 S.C.R. 607 · Other
—
Commissioner Of Income Tax-I, Kolhapur v. Mis. Chaphalkar Brothers Pune
Supreme Court · 2017 · [2017] 12 S.C.R. 1083 · Dismissed
Assessee
Vatsala Shenoy v. Joint Commissioner Of Income Tax
Supreme Court · 2016 · [2016] 12 S.C.R. 1 · Partly Allowed
Partly
Oil & Natural Gas Corporation Limited v. Commissioner Of Income Tax &Anr
Supreme Court · 2015 · [2015] 9 S.C.R. 992 · Dismissed
Revenue
T.k. Ginarajan v. The Commissioner Of Income Tax,Cochin, Kera La
Supreme Court · 2013 · [2013] 7 S.C.R. 813 · Dismissed
Revenue
The Commissioner Of Income Tax, Ii, Tiruchirapalli v. City Union Bank Ltd
Supreme Court · 2008 · [2008] 14 S.C.R. 385 · Other
—
Agricultural Produce Market Committee, Narela, Delhi v. Commissioner Of Income Tax & Anr
Supreme Court · 2008 · [2008] 12 S.C.R. 387 · Dismissed
Revenue
Commissioner Of Income Tax v. Gujarat Maritime Board
Supreme Court · 2007 · [2007] 12 S.C.R. 962 · Dismissed
Assessee
Commissioner Of Income Tax, Coimbatore v. M/S. Lakshmi Machine Works
Supreme Court · 2007 · [2007] 5 S.C.R. 622 · Dismissed
Assessee
Manish Maheshwari v. Ass Tt. Commissioner Of Income Tax And Anr
Supreme Court · 2007 · [2007] 3 S.C.R. 61 · Allowed
Assessee
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
Revenue
Hans Raj Agarwal And Anr v. Chief Commnr. Of Income Tax And Ors
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 648 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S. Hindustan Bulk Carriers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 387 · Partly Allowed
Partly
M/S. K. Govindan And Sons v. Commissioner Of Income-Tax, Cochin
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 285 · Dismissed
Revenue
Indian Hotels Co. Ltd. And Ors v. Income Tax Officer, Mumbai And Ors
Supreme Court · 2000 · [2000] SUPP. 2 S.C.R. 261 · Partly Allowed
Partly
K.r. Patel (Dead) Through L.rs v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] SUPP. 2 S.C.R. 44 · Dismissed
Revenue
Orissa State Warehousing Corpn. Etc v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · Dismissed
Revenue
Stonecraft Enterprises v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 17 · Dismissed
Revenue
Kapil Mohan v. The Commissioner Of Income Tax, Delhi
Supreme Court · 1998 · [1998] SUPP. 3 S.C.R. 647 · Allowed
Assessee
Commissioner Of Income Tax v. G. Narshimhan (Died) By Heirs
Supreme Court · 1998 · [1998] SUPP. 3 S.C.R. 532 · Partly Allowed
Partly
Income Tax Appellate Tribunal Through President v. V.k. Agarwal And Anr
Supreme Court · 1998 · [1998] SUPP. 2 S.C.R. 707 · Allowed
Revenue
The Commissioner Of Income Tax, Madhya Pradesh, Bhopal v. H.h. Maharani Usha Devi
Supreme Court · 1998 · [1998] 3 S.C.R. 458 · Dismissed
Assessee
S. Rm. M.ct. M. Tiruppani Trust v. The Commissioner Of Income Tax
Supreme Court · 1998 · [1998] 1 S.C.R. 653 · Allowed
Assessee
P. Sarada v. Commissioner Of Income Tax (Central)
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 325 · Dismissed
Revenue
Gujarat Industrial Development Corporation v. The Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 466 · Allowed
Assessee
Commissioner Of Income Tax, Bihar v. Bankipur Club Ltd
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 263 · Dismissed
Assessee
M/S. Thiagarajar Charities, Madurai v. The Additional Commissioner Of Income-Tax And Anr
Supreme Court · 1997 · [1997] 3 S.C.R. 965 · Allowed
Assessee
M/S. Chillies Exports House Ltd v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] 3 S.C.R. 907 · Allowed
Assessee
M/S. Meera And Comp Any, Ludhiana Etc v. Commissioner Of Income Tax, Punjab, J&K And Chandigarh Patiala
Supreme Court · 1997 · [1997] 2 S.C.R. 991 · Dismissed
Revenue
Suwalal Anandilal Jain v. Commissioner Of Income Tax, Bihar, Ranchi
Supreme Court · 1997 · [1997] 2 S.C.R. 793 · Other
—
Waldies Ltd v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 879 · Dismissed
Revenue
Income Tax Officer v. Ch. Atchaiah
Supreme Court · 1995 · [1995] SUPP. 6 S.C.R. 543 · Allowed
Revenue
Modi Industries Ltd., Modinagar Etc. Etc v. Commissioner Of Income Tax, Delhi And Anr. Etc. Etc
Supreme Court · 1995 · [1995] SUPP. 3 S.C.R. 642 · Allowed
Assessee
Smt. Sarifabibi Mohmed Ibrahim And Ors v. Commissioner Of Income Tax, Gujarat
Supreme Court · 1993 · [1993] SUPP. 2 S.C.R. 264 · Dismissed
Revenue
M.r. Pratap v. V.m. Muthukrishnan, Income-Tax Officer, Central - Iii, Madras
Supreme Court · 1992 · [1992] 2 S.C.R. 949 · Dismissed
Revenue
Commissioner Of Income Tax, U.p.-Ii, Lucknow v. Bazpur Co-Operative Sugar Factory Ltd., Bazpur, District Nainital
Supreme Court · 1988 · [1988] 3 S.C.R. 1034 · Allowed
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
Chuharmal S/0 Takarmal Mohnani v. Commissioner Of Income-Tax, M.p., Bhopal
Supreme Court · 1988 · [1988] 3 S.C.R. 788 · Dismissed
Revenue
Ganesh Dass Sreeram, Etc v. Income Tax Officer, 'A' Ward, Shillong And Others Etc
Supreme Court · 1987 · [1988] 1 S.C.R. 689 · Other
—
Income-Tax Officer, Calcutta & Ors v. Radheshyam Ladia
Supreme Court · 1987 · [1987] 2 S.C.R. 1102 · Dismissed
Assessee
Maya Rani Punj v. Commissioner Of Income Tax, Delhi
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
—
Commissioner Of Income Tax, Bombay And Others v. Mahindra And Mahindra Limited & Ors
Supreme Court · 1983 · [1983] 3 S.C.R. 773 · Dismissed
Assessee
Commissioner Of Income Tax, New Delhi v. Federation Of Indian Chambers Of Commerce & Industries, New Delhi
Supreme Court · 1981 · [1981] 3 S.C.R. 489 · Other
—
Rameshwar Lal Sanwarmal v. Commissioner Of Income-Tax, Assam
Supreme Court · 1979 · [1980] 2 S.C.R. 369 · Dismissed
Revenue
Commissioner Of Income Tax Kerala, Ernakulam v. V.damodaran,Trivandrum
Supreme Court · 1979 · [1980] 1 S.C.R. 944 · Partly Allowed
Partly
Commissioner Of Income-Tax, Kerala v. Alagappa Textile (Cochin) Ltd
Supreme Court · 1979 · [1980] 1 S.C.R. 723 · Dismissed
Assessee
Dharmaposhanam Co. Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1978 · [1978] 3 S.C.R. 1030 · Dismissed
Revenue
Tarulata Syam And Ors v. Commissioner Of Income-Tax, West Bengal
Supreme Court · 1977 · [1977] 3 S.C.R. 697 · Dismissed
Revenue
R. Dalmia v. Commissioner Of Income-Tax, New Delhi
Supreme Court · 1977 · [1977] 2 S.C.R. 654 · Dismissed
Revenue
Commissioner Of Income Tax, Gujarat-Ii, Ahmedabad v. R. M. Amin
Supreme Court · 1976 · [1977] 2 S.C.R. 220 · Dismissed
Assessee
Commissioner Of Income Tax, Madras v. M/S. P. S. S. Investments (P) Ltd
Supreme Court · 1976 · [1977] 2 S.C.R. 78 · Allowed
Revenue
Dalmia Cement Limited v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1976 · [1977] 1 S.C.R. 554 · Dismissed
Revenue
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
H. H. Maharaj Rana Hemant Singhji, Dholpur v. Commissioner Of Income-Tax, Rajasthan
Supreme Court · 1976 · [1976] 3 S.C.R. 423 · Dismissed
Revenue
Govinddas & Ors. Etc. Etc v. Income Tax Officer & Another
Supreme Court · 1975 · [1976] 3 S.C.R. 44 · Allowed
Assessee
M/S. Chidambaram Mulraj & Co. Pvt. Ltd v. Commissioner Of Income Tax, Bombay City I
Supreme Court · 1975 · [1976] 2 S.C.R. 773 · Dismissed
Revenue
Sole Trustee Loka Shikshana Trust v. Commissioner Of Income Tax, Mysore
Supreme Court · 1975 · [1976] 1 S.C.R. 461 · Dismissed
Revenue
Madurai Distt. Central Cooperative Bank Ltd v. The Third Income-Tax Officer, Madurai
Supreme Court · 1975 · [1976] 1 S.C.R. 135 · Dismissed
Revenue
Income-Tax Officer, Gorakhpur v. Ram Prasad And Ors
Supreme Court · 1972 · [1973] 1 S.C.R. 1043 · Dismissed
Assessee
S. R. Y. Sivaram Prasad Bahadur v. The Commissioner Of Income Tax Hyderabad
Supreme Court · 1971 · [1972] 1 S.C.R. 320 · Allowed
Assessee
Commissioner Of Income Tax, West Bengal v. Kamal Behari Lal Singha Etc
Supreme Court · 1971 · [1972] 1 S.C.R. 225 · Dismissed
Assessee
Commissioner Of Income-Tax, Mysore v. Segu Buchiah Setty
Supreme Court · 1970 · [1971] 1 S.C.R. 352 · Allowed
Revenue
Agarwal And Co v. Commissioner Of Income-Tax, U.p
Supreme Court · 1970 · [1971] 1 S.C.R. 237 · Allowed
Assessee
Commissioner Of Income-Tax, Madhya Pradesh v. Lady Kanchanbai
Supreme Court · 1969 · [1970] 3 S.C.R. 323 · Dismissed
Assessee
Income-Tax Officer, Alleppey v. M. C. Ponnoose & Ors
Supreme Court · 1969 · [1970] 1 S.C.R. 678 · Dismissed
Assessee
Benaras State Bank Ltd v. Commissioner Of Income-Tax, Lucknow
Supreme Court · 1969 · [1970] 1 S.C.R. 669 · Dismissed
Revenue
Sahu Rajeshwar Nath v. Income-Tax Officer
Supreme Court · 1968 · [1969] 1 S.C.R. 999 · Dismissed
Revenue
Commissioner Of Income-Tax, Bombay v. M/S. Shree Goverdhan Ltd. Bombay
Supreme Court · 1968 · [1968] 2 S.C.R. 731 · Allowed
Revenue
Khan Bahadur Ahmed Alladin & Sons v. Commissioner Of Income-Tax, Andhra Pradesh
Supreme Court · 1967 · [1968] 2 S.C.R. 439 · Dismissed
Revenue
Bhanji Bagawandas v. Commissioner Of Income-Tax, Madras
Supreme Court · 1967 · [1968] 1 S.C.R. 17 · 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
Punjab Distilling Industries Lid v. Commissioner Of Income-Tax, Punjab
Supreme Court · 1965 · [1965] 3 S.C.R. 1 · Other
—
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
The Commissioner 0]' Income Tax, Bombay City I, Bombay v. M/S. Narsee Nagsee And Co., Bombay
Supreme Court · 1960 · [1960] 3 S.C.R. 988 · Dismissed
Assessee
Commissioner Of Income-Tax, West Bengal v. Calcutta National Bank Limited (In Liquidation)
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 660 · Allowed
Revenue
Messrs. Howrah Trading Co., Ltd v. The Commissioner Of Income-Tax, Calcutta
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 448 · Dismissed
Revenue
Messrs. Dhandhania Kedia & Co v. The Commissioner Of Income-Tax
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 204 · Dismissed
Revenue
The Income-Tax Officer, Bangalore v. K. N. Guruswamy
Supreme Court · 1958 · [1959] 1 S.C.R. 785 · Allowed
Revenue
Ravula Subba Rao And Another v. The Commissioner Of Income-Tax, Madras
Supreme Court · 1956 · [1956] 1 S.C.R. 577 · Dismissed
Revenue
Messrs Chatturam Horilram Ltd v. Commissioner Of Income Tax, Bihar And Orissa
Supreme Court · 1955 · [1955] 2 S.C.R. 290 · Dismissed
Revenue
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Travelport Lp
High Court · 2025 · Other
—
Income Tax Officer v. Bal Kishan Jha
High Court · 2025 · Other
—
Income Tax Officer v. Bal Kishan Jha
High Court · 2025 · Other
—
Income Tax Officer v. Bal Kishan Jha
High Court · 2025 · Other
—
Ita/25/2024 Principal Commissioner Of Income Tax 2, Kolkata v. M/S Dhunseri Ventures Ltd
High Court · 2025 · Allowed
Revenue
J&K Bank Ltd. Rail Head Complex … v. Jt. Commissioner Income Tax
High Court · 2025 · Dismissed
Revenue
Vandana Kumari @ Bandana Kumari v. Principal Commissioner Of Income Tax-1, Patna
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. Thapar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
The Commissioner Of Income Tax, Kolkata -Ii, Kolkata v. M/S. Madanlal Limited
High Court · 2025 · Dismissed
Assessee
Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Director Of Income Tax Exemptions,Chennai v. Appellant(S
High Court · 2025 · Dismissed
Assessee
Cement Trading Corporation Through Authorised Representative, Police Station Kadau v. Vijay Soni
High Court · 2025 · Other
—
Wp/17123/2025 Of Mr. Atul Sharma v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
The Income Tax Officerbusiness Ward Vi(2)Chennai v. Bakthavatsalam Gowtham
High Court · 2025 · Dismissed
Assessee
Wp/15382/2025 Of Sri. K.praveen Kumar v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Sarla Holdings Private Limited v. Pr Commissioner Of Income Tax Delhi-7 New Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Wp/7056/2024 Of Hrishikesh v. The Principal Commissioner Of Income-Tax-I, Nagpur And Others
High Court · 2025 · Allowed
Assessee
The Principal Commissioner Of Income Tax-1,Chennai v. M/S.british Agro Products (India) Pvt. Ltd
High Court · 2025 · Allowed
Revenue
M/S.coromondel Cabeles P. Ltd.,A v. The Assistant Commissioner Of Income Tax,Company Circle – I (3),Chennai
High Court · 2025 · Dismissed
Revenue
Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2
High Court · 2025 · Dismissed
Revenue
Sanjay Kumar Sharma v. Income Tax Officer, Ward 4 (1), Raipur ( C.g
High Court · 2025 · Allowed
Assessee
T.r.balasubramanium v. The Asst Commissionerof Income Tax City Circle Vii(2), Chennai
High Court · 2025 · Allowed
Assessee
Fiitjee Foundation For Education Research And Trainings v. Commissioner Of Income Tax (Exemption
High Court · 2025 · Allowed
Assessee
Cwjc/16697/2022 Of Shree Shakambhari Udyog Partnership Firm v. Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
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
M/S. Cholamandalam Ms General Insurance Co Ltddare House v. The Deputy Commissioner Of Income Tax Large Tax Payer Unit, Chennai – 600 101
High Court · 2025 · Other
—
Chandok Centre,No.(713) 244, Anna Salai,Chennai – 600 006 v. The Assistant Commissioner Of Income Tax,Company Circle I (3),Chennai
High Court · 2025 · Allowed
Assessee
B. Jayalakshmi v. The Deputy Commissioner Of Income Tax,Circle I,Chennai – 34
High Court · 2025 · Allowed
Assessee
The Dy. Commissioner Of Income Tax, 1(1) Raipur, Chhattisgarh v. Raipur Development Authority, Bajrang Market, G.e. Road, Raipur,Chhattisgarh
High Court · 2025 · Dismissed
Assessee
Nc: 2025:Khc:13711Wp v. Karnataka State Souharda Federal Co-Operative Ltd., Wa
High Court · 2025 · Allowed
—
M/S.delight Townships Llprepresented By Designated Partnerno v. The Principal Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Rangabashyam Mahalakshmi v. The Income Tax Officer, Int. Taxn Ward 1(2) Che, Room
High Court · 2025 · Other
—
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
Mr. Joy Bajaj v. The Assistant Commissioner Of Income Tax, Ward 4(2), Jaipur
High Court · 2025 · Allowed
Assessee
Rajesh Gupta Huf v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Other
—
Gudwala And Sons v. Assistant Commissioner Of Income Tax Circle 4 Delhi And Anr
High Court · 2025 · Allowed
Assessee
Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2025 · Other
—
M.k.rajagopalan v. The Deputy Commissioner Of Income-Tax, Central Cir 3(4), Central Cir 3(4
High Court · 2025 · Dismissed
Revenue
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Star Global Multi Ventures Private Limited v. Assistant Commissioner Of Income Tax Circle 22(2) Delhi & Anr
High Court · 2025 · Other
—
Vedansh Traders Private Limited v. Income Tax Officer, Ward - 13/1, Kolkata
High Court · 2025 · Allowed
Assessee
Crl.rp/396/2020 Of The Income Tax Department v. Shri Vishweshwara Rao Chava
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
—
M/S.citadel Fine Pharmaceuticals Ltd v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2)
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Taxmadurai v. The Ramco Cements Ltd
High Court · 2025 · Other
—
Wa/1034/2023 Of The Pr. Commissioner Of Income Tax v. Mangalore Refinery And Petrochemicals Ltd
High Court · 2025 · Allowed
Revenue
Crl.p/201213/2023 Of Rajkumar Agarwal v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
Rohit Kumar v. Income Tax Officer Ward 54 (1), Delhi
High Court · 2025 · Other
—
Awt/3/2017 Principal Commissioner Of Income Tax, Central -1 v. Konark Commercial Pvt. Ltd
High Court · 2025 · Other
—
Wp/109548/2019 Of Basavaraj Gurusiddappa Sindhur v. Income Tax Officer (Tds)
High Court · 2025 · Dismissed
Revenue
Itta/527/2006 Of Smt. Shantha Vidyasagar Annam v. Income Tax Officer, Ward-4(2) Hyderabad
High Court · 2025 · Allowed
Assessee
Thudiyalur – Saravanampatti Road,Vellakinar Post,Coimbatore – 641 029 v. Additional/Joint/Deputy/Assistant
High Court · 2025 · Dismissed
—
United Capital Partners India Pvt. Ltd v. Principle Commissioner Of Income Tax, Chennai –
High Court · 2025 · Dismissed
Revenue
v. Assistant Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
R.c.kannan v. The Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. State Environment Protection & Pollution Control Board
High Court · 2024 · Other
—
In Wp v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp/10775/2024 Of Venkatdharma Reddy Methukupally v. Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Commissioner Of Income Tax (International Taxation)-2 v. Genpact Consulting (Singapore) Pte Ltd
High Court · 2024 · Other
—
Subhash Chander Dabas v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemption), Bhopal, Madhya Pradesh v. Aic@36Ince, 3[Rd] Floor, City Centre Mall, Raipur, Chhattisgarh, Pan-Aagaa0318L
High Court · 2024 · Allowed
Revenue
L.a. No: 1 Of 2007(Ittamp. No: 314 Of 2007 v. Krishna Koundinya
High Court · 2024 · Allowed
—
The Commissioner Of Income Tax,Tamil Nadu – Iii, Madras v. M/S.mascon Global Ltd.,Padma Complex, 320 Anna Salai,Chennai – 600 035
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax, Exemption, Bhopal, (M.p v. Shri Sadhumargi Shantkranti Jain, Cg Orisa, C
High Court · 2024 · Dismissed
Assessee
Itta/138/2007 Of The Commissioner Of Income Tax-Iii Hyderabad v. M/S. Satiofi Healthcare India Private Limited
High Court · 2024 · Dismissed
Assessee
Oasys Cybernetics Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Taxchennai v. A.a.parveen
High Court · 2024 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-Ichennai v. Shri Parthiban
High Court · 2024 · Dismissed
Assessee
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Wp/201172/2024 Of Chandrashekar Hebbale v. Additional/Joint/Deputy Asst. Commissioner Of Income-Tax And Ors
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Taxcentral Circle 2(3), Chennai v. M/S.tangi Facility Solutions Pvt Ltdold
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
Wa/100568/2023 Of The Commissioner Of Income Tax (Tds) v. M/S Tushira Industries
High Court · 2024 · Allowed
Revenue
G Square Realtors Private Limited ( v. The Assistant Commissioner Of Income Tax, Third Floor, Investigation Building
High Court · 2024 · Dismissed
Revenue
M/S. Eih Associated Hotels Limited v. Commissioner Of Income Tax – I
High Court · 2024 · Allowed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Taxno v. M/S.kwality Spinning Mills Ltdudumalpet Road, Pollachi
High Court · 2024 · Dismissed
Assessee
M /S Ge Capital European Treasury Services Limited v. Deputy Commissioner Of Income Tax, Circle International Taxation 1 3 1, New Delhi & Ors
High Court · 2024 · Other
—
The Principal Commissioner Of Income Tax Central 2 v. M/S.mahasemam Trust
High Court · 2024 · Dismissed
Assessee
Co-Op Credit Society Limited v. Assistant Director Of Income Tax
High Court · 2024 · Dismissed
Revenue
Eluppanatham Primary Agricultural Cooperative Credit Society Limited v. Assistant Director Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Principal Commissioner Of Income Tax-Ichennai v. V.sriram (Huf
High Court · 2024 · Dismissed
Assessee
Ita/191/2020 Of The Commissioner Of Income-Tax v. M/S Mangalore Urban Development Authority
High Court · 2024 · Other
—
Ita/524/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Ita/440/2022 Of The Pr Commissioner Of Income Tax v. G N Venugopal
High Court · 2024 · Other
—
Ita/192/2020 Of The Commissioner Of Income-Tax v. M/S Mangalore Urban Development Authority
High Court · 2024 · Other
—
Ita/470/2023 Of The Pr Commissioner Of Income Tax v. Onmobile Global Ltd
High Court · 2024 · Other
—
Ita/521/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Ita/522/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Ita/518/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Ita/103/2023 Of The Pr. Commissioner Of Income-Tax v. Kola Venkat Rama Naidu
High Court · 2024 · Other
—
Ita/589/2023 Of The Pr Commissioner Of Income Tax v. M/S Ind Sing Developers Pvt Ltd
High Court · 2024 · Other
—
Wp/201029/2024 Of Anand Kumar Somasheshekarayya Lonarmath v. The Income Tax Officer And Ors
High Court · 2024 · Other
—
Ita/364/2022 Of The Pr. Commissioner Of Income Tax v. Shri M Thimmegowda
High Court · 2024 · Other
—
Ita/94/2023 Of The Pr Commissioner Of Income Tax v. Late Smt K Leelavathy
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax Jaipur -Ii, Jaipur v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd., Vidyut Bhawanjanpath Marg Jaipur
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax Jaipur -Ii, Jaipur v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd, Vidyut Bhawan,Janpath, Jaipur
High Court · 2024 · Allowed
Revenue
v. The Central Board Of Income Tax
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax Jaipur -Ii, Jaipur v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd, Vidyut Bhawan,Janpath, Jaipur
High Court · 2024 · Allowed
Revenue
Ita/249/2015 Of The Commissioner Of Income Tax v. Mr.abdul Wahab
High Court · 2024 · Other
—
Ita/587/2023 Of The Pr Commissioner Of Income Tax v. M/S Ind Sing Developers Pvt Ltd
High Court · 2024 · Other
—
Ita/616/2023 Of Pr Commissioner Of Income Tax-1 v. Sri Dinesh Devraj Ranka
High Court · 2024 · Other
—
Ita/259/2022 Of The Pr. Commissioner Of Income Tax v. M/S Amco Batteries Ltd
High Court · 2024 · Other
—
M/S.inlott E Gaming Services P Ltd v. The Principal Commissioner Of Income Taxchennai-1Income Tax Department
High Court · 2024 · Dismissed
Revenue
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
M/S Fresh Pet Private Limited v. Principal Commissioner
High Court · 2024 · Other
—
K.badal Bai v. The Deputy Commissioner Of Income Taxincome Tax, Circle I, Vellore
High Court · 2024 · Other
—
v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Gandhipuram, Coimbatore-641 012 v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Gn Mills Post, Coimbatore-641 029 v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
M/S.fortune Media Private Limitedrepresented By Directorno v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Cutler Hatrust v. Income Ta
High Court · 2024 · Dismissed
—
Itta/149/2022 Of Pr. Commissioner Of Income Tax - 2 v. M/S Icomm Tele Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. M/S.vjg Real Estates Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ess Singapore Branch v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
M/S.affluent Towers Llprepresented By Designated v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
M/S.ecola Entertainments Llprepresented By Designated v. The Principal Commissioner Of Income Tax, Coimbatore-1. Income Tax Department
High Court · 2024 · Dismissed
Revenue
M/S.alpina Real Estates Llprepresented By Designated v. The Principal Commissioner Of Income Tax, Coimbatore-1. Income Tax Department
High Court · 2024 · Dismissed
Revenue
M/S.delight Townships Llprepresented By Designated v. The Principal Commissioner Of Income Tax, Coimbatore-1. Income Tax Department
High Court · 2024 · Dismissed
Revenue
M/S.das Lagerways Wind Turbine Ltd.,Trichy 620 014 v. The Assistant Commissioner Of Income Tax,Company Circle-1(4)
High Court · 2024 · Allowed
Assessee
Ravi Kumar Sinha v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Income Tax - Central-1 v. New Delhi Television Ltd
High Court · 2024 · Dismissed
Assessee
Wp/19197/2024 Of Smt C M Uma v. The Chief Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
D.b. Income Tax Appeal v. Of 4)[Ita-113/2016
High Court · 2024 · Other
—
Nishithkumar Mukeshkumar Mehta,Resident Of Flat v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
Ita/32/2018 Of The Commissioner Of Income Tax (Exemptions) v. M/S.kerala Cricket Association
High Court · 2024 · Remanded
—
Agarwal Polysacks Limited, (P.a.n. Number Aabca1578R) v. Principal Commissioner Of Income Tax-I, Aaykarbhawan, Paota C Road, Circle
High Court · 2024 · Dismissed
Revenue
Ats Infrastructure Limited v. Assistant Commissioner Of Income Tax Circle 1 (1) Delhi & Ors
High Court · 2024 · Other
—
Principal Commissioner Of Income v. Gomantak Eximis Ltd
High Court · 2024 · Other
—
Crl.a/2104/2023 Of The Income Tax Department v. M/S Jenious Clothing Private Ltd
High Court · 2024 · Dismissed
Assessee
The Principal Commissioner Of Income Taxcentral 1 v. M.kiran Kumar
High Court · 2024 · Other
—
Circle -3 v. M/S Gian Sagar Education And Charitable Trust
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemption), Kolkata v. Harnarayan Rajdulari Devi Taparia Charitable Trust
High Court · 2024 · Dismissed
Assessee
Nc: 2024:Khc:20048-Dbita v. The Chief Commissioner Of Income Tax Disposed Off On 17.12.2012
High Court · 2024 · Allowed
Assessee
Crl.p/101368/2019 Of Smt.dhanashree Ravindra Pandit v. The Income Tax Department
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax Guwahati v. M/S Arihant International Ltd. 216 Shreemanta Market, A.t Road, Guwahati
High Court · 2024 · Allowed
Revenue
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Thirupathi Kumar Khemka v. The Chief Commissioner Of Income Tax-1Room
High Court · 2024 · Other
—
Pt Bukaka Teknik Utama v. Commissioner Of Income Tax (It), Delhi - 2
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Nayan Traders Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Ita/27/2012 Rajesh Kumar Drolia (Huf v. Commissioner Of Income Tax (Central-Iii), Kolkata
High Court · 2024 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax - Central-3 v. Shri Gaurav Arora
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax Exemptions Delhi v. Balaji Medical And Diagnostic Research Centre
High Court · 2024 · Dismissed
Assessee
Khr Hospitality India Limited v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax 10 v. Inderjit Singh Sodhi (Huf
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax-Exemptions, New Delhi v. M/S National Association Of Software And Service Companies (Nasscom
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax-04 v. M/S Ifci Ltd
High Court · 2024 · Dismissed
Assessee
Chennai - 600 034 v. M/S.marg Ltd
High Court · 2024 · Other
—
Kamal Mookerjee & Co. (Shipping) Pvt. Ltd v. Commissioner Of Income Tax Cal-Iii Commissionerate Kolkata
High Court · 2024 · Allowed
Assessee
Ita/47/2020 Of The Principal Commissioner Of Income Tax v. Reena Jose
High Court · 2024 · Allowed
Revenue
Mufg Bank Ltd v. Commissioner Of Income Tax 2 & Anr
High Court · 2024 · Allowed
Assessee
Wp(T) v. The Principal Commissioner Of Income Tax, Ranchi
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -7 v. Pci Ltd
High Court · 2024 · Dismissed
Assessee
Gouranga Parbati Tea Co. Pvt. Ltd v. Agricultural Income Tax Officer & Ors
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax, J&K, Srinagar/Jammu v. Dr. Karan Singh
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) -1 v. M/S Forum Sales Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ispat Employees Cooperative Thrift And Credit Society Ltd v. Pr. Commissioner Of Income Tax-18 New Delhi
High Court · 2024 · Dismissed
Revenue
Wp(C)/7474/2024 Of Asamannoor Service Co-Operative Bank Ltd v. The Income Tax Officer Ward-2
High Court · 2024 · Dismissed
Revenue
Chennai 600 041 v. Prayer:civil Miscellaneous Appeal As Against The Order Dated 15.12.2022
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -6 v. Sh. Amit Kumar Jain
High Court · 2024 · Other
—
Commissioner Of Income Tax v. O R D E R
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1 v. Chaturanan Industries Ltd
High Court · 2024 · Allowed
Revenue
Sukhdev Singh Vedwal v. Income Tax Officer And Another
High Court · 2024 · Allowed
Assessee
Lionbridge Technologies Llc v. Deputy Commissioner Of Income Tax, International Taxation, Circle 2 (2) (1) New Delhi & Anr
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions), New Delhi v. Dr. R. L. Khera Charitable Trust
High Court · 2024 · Dismissed
Assessee
K.n.subramaniam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Varun Sood v. Asst. Commissioner Of Income Tax Circle - 74(1), New Delhi & Anr
High Court · 2024 · Other
—
Itta/87/2021 Of M/S. The Singareni Collieries Company Ltd v. Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Ashish Dham v. Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp/8797/2022 Of Smt. Vasanthi Ramdas Pai v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Chennai - 600 034 v. M/S.suhas Infradevelopers Pvt. Ltd
High Court · 2024 · Other
—
Commissioner Of Income Tax,Kolkata Xix, Kolkata v. M/S. Sanderson & Morgans
High Court · 2024 · Dismissed
Assessee
Aroh Foundation v. Commissioner Of Income Tax Exemption & Anr
High Court · 2024 · Other
—
By Sri. Ravi Raj Y.v, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Vide Annx
High Court · 2024 · Allowed
—
Natarajan Anandh Kumar v. Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
Purti Parab v. Institute Of Banking Personnel [1
High Court · 2024 · Allowed
—
v. The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Income Tax Department
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax- 18 v. M/S Wig Investment
High Court · 2024 · Other
—
Coda Global Llcc/O.sundaram & Narayanan,Chartered Accountants v. The Deputy Commissioner Of Income Tax, International Taxation – 1(1), Room
High Court · 2024 · Other
—
Https://Www.mhc.tn.gov.in/Judis v. C.m.a
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Housing & Urban Development Authority
High Court · 2023 · Allowed
Revenue
Hyatt International-Southwest Asia Ltd v. Additional Director Of Income Tax …
High Court · 2023 · Other
—
Taxation -3 v. Zaheer Mauritius
High Court · 2023 · Allowed
—
Additional Commissioner Of Income Tax, (Benami Prohibition), Room v. M/S.marg Limited,Sai Subhodaya Apartments
High Court · 2023 · Other
—
Csir Road, Taramani, Chennai – 600 113 v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, Kolkata – Ii, Kolkata v. M/S. Birla Corporation Ltd
High Court · 2023 · Allowed
Revenue
Wp/1109/2023 Of Adarsh Developers v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
J.aruna Kalaiselvi v. The Chief Commissioner Of Income Tax (Tds
High Court · 2023 · Allowed
Assessee
Wp/25318/2023 Of Sri Sushil Pandurang Mantri v. The Commissioner Of Income Tax (Tds)
High Court · 2023 · Allowed
Assessee
Chennai - 600 034 v. M/S. Navrang Infrastructure Pvt. Ltd
High Court · 2023 · Other
—
Ita/161/2009 Assam Frontier Employees Pension Fund v. Commissioner Of Income Tax-Xi, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -1 v. Rajiv Shakdher, J
High Court · 2023 · Other
—
Wp/14451/2023 Of Niranjan Kumar Jain v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Chennai - 600 034 v. M/S. Advance Infra Developers Pvt Ltd
High Court · 2023 · Allowed
—
Wp(C)/37667/2023 Of M/S Sindur v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Subramaniam Rohini v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Mr. Supreet Johal, Advocate Mr. Inderjeet Gupta, Advocate v. Income Tax Officer, Ward
High Court · 2023 · Dismissed
Revenue
The Commissioner Of Income Tax, International Taxation-1, New Delhi v. Deloitte Touche Tohmastu
High Court · 2023 · Other
—
Tadimalla Gowthami v. The Income Tax Officer, Non-Corporate Ward 10(6), Chennai Wanaparthy Block
High Court · 2023 · Other
—
Crl.a/374/2023 Of The Income Tax Department v. M/S New Bridge Business Centre Pvt., Ltd
High Court · 2023 · Dismissed
Assessee
Mr. B v. Deputy Commissioner Of Income -Tax, Circle-7(3) And Ors
High Court · 2023 · Other
—
Ansal Buildwell Ltd v. Chief Commissioner Of Income Tax (Tds) & Ors
High Court · 2023 · Other
—
Crlp/12664/2016 Of Sudhir Sanghi, Hyderabad v. Dy.commissioner Of Income Tax, Hyd And 2 Otrs, Rep Spl.pp
High Court · 2023 · Allowed
Assessee
Nc: 2023:Khc:34315Wp v. Nc: 2023:Khc:34315Wp
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax-1 v. M/S April Cottage Farms Pvt Ltd
High Court · 2023 · Other
—

Key issues litigated under Section 2

Section 2 case law — FAQs

What does Section 2 of the Income-tax Act deal with?
Section 2 relates to Definitions. This page collects 2,123 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 2.
How many case laws are available on Section 2?
EaseValue has indexed 2,123 income-tax judgments citing Section 2 — each with parties, citation, court, year, outcome and the full order text.
How can Section 2 judgments help my case?
They show how courts have decided Section 2 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.

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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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