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Income-tax Act · Case Law

Section 2 Income Tax Case Law — Definitions

Browse 4,602 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 4,602)

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
M/S. Muthoot Leasing And Finance Limited And Another v. Commissioner Of Income Tax
Supreme Court · 2023 · [2023] 1 S.C.R. 317 · Allowed
Assessee
The Commissioner Of Income Tax – 23 v. M/S. Mansukh Dyeing And Printing Mills
Supreme Court · 2022 · [2022] 8 S.C.R. 785 · Allowed
Revenue
Assistant Commissioner Of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
Supreme Court · 2022 · [2022] 8 S.C.R. 581 · Other
Assistant Commissioner Of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
Supreme Court · 2022 · [2022] 15 S.C.R. 899 · Other
Checkmate Services P. Ltd. v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
Principal Commissioner Of Income Tax (Central) – 2 v. M/S. Mahagun Realtors (P) Ltd.
Supreme Court · 2022 · [2022] 4 S.C.R. 502 · Allowed
Revenue
The Income Tax Officer, Circle I (2), Kumbakonam & Anr. v. V. Mohan & Anr.
Supreme Court · 2021 · [2021] 12 S.C.R. 152 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions), Kolkata v. Batanagar Education And Research Trust
Supreme Court · 2021 · [2021] 8 S.C.R. 31 · Allowed
Revenue
Yum! Restaurants (Marketing) Private Limited v. Commissioner Of Income Tax, Delhi
Supreme Court · 2020 · [2020] 11 S.C.R. 136 · 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
Pr. Commissioner Of Income Tax, New v. Maruti Suzuki India Limited
Supreme Court · 2019 · [2019] 9 S.C.R. 799 · Dismissed
Assessee
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, Central-Iii v. Hcl Technologies Ltd.
Supreme Court · 2018 · [2018] 7 S.C.R. 1079 · Dismissed
Assessee
Income Tax Officer, Mumbai v. Venkatesh Premises Cooperative Society Ltd.
Supreme Court · 2018 · [2018] 3 S.C.R. 214 · Other
National Travel Services v. Commissioner Of Income Tax, Delhi, Viii
Supreme Court · 2018 · [2018] 1 S.C.R. 336 · Other
Commissioner Of Income Tax-I, Kolhapur v. Mis. Chaphalkar Brothers Pune
Supreme Court · 2017 · [2017] 12 S.C.R. 1083 · Dismissed
Assessee
Commissioner Of Income Tax v. Balbir Singh Maini
Supreme Court · 2017 · [2017] 10 S.C.R. 1073 · Dismissed
Assessee
Vatsala Shenoy v. Joint Commissioner Of Income Tax
Supreme Court · 2016 · [2016] 12 S.C.R. 1 · Partly Allowed
Partly
M/S. State Bank Of Patiala Through General Manager v. Commissioner Of Income Tax, Patiala
Supreme Court · 2015 · [2015] 12 S.C.R. 243 · Other
Oil & Natural Gas Corporation Limited v. Commissioner Of Income Tax &Anr.
Supreme Court · 2015 · [2015] 9 S.C.R. 992 · Dismissed
Revenue
M/S. Queen's Educational Society v. Commissioner Of Income Tax
Supreme Court · 2015 · [2015] 3 S.C.R. 838 · Other
Commissioner Of Income Tax (Central)-1, New Delhi v. Vatika Township Private Limited
Supreme Court · 2014 · [2014] 12 S.C.R. 1037 · Other
Sh. Sanjeev Lal Etc.etc. v. Commissioner Of Income Tax, Chandigarh & Anr.
Supreme Court · 2014 · [2014] 8 S.C.R. 795 · Allowed
Assessee
T.k. Ginarajan v. The Commissioner Of Income Tax,Cochin, Kera La
Supreme Court · 2013 · [2013] 7 S.C.R. 813 · Dismissed
Revenue
M/S L.c.d.s. Ltd. v. Commissioner Of Income Tax, Mysore & Anr.
Supreme Court · 2013 · [2013] 3 S.C.R. 1082 · Allowed
Assessee
Commissioner Of Income Tax-Ii v. M/S. Krishi Utpadan Mandi Samiti
Supreme Court · 2012 · [2012] 8 S.C.R. 934 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. Tulsyan Nec Ltd.
Supreme Court · 2010 · [2010] 14 S.C.R. 1114 · Dismissed
Assessee
Navin Jindal v. Asstt. Commissioner Of Income Tax
Supreme Court · 2010 · [2010] 1 S.C.R. 255 · Allowed
Assessee
Mis. Southern Technologies Ltd. v. Joint Commissioner Of Income Tax, Coimbatore
Supreme Court · 2010 · [2010] 1 S.C.R. 380 · Dismissed
Revenue
The Commissioner Of Income Tax, Kolhapur v. Industrial Development Bank Of India Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 381 · Other
The Commissioner Of Income Tax, Ii, Tiruchirapalli v. City Union Bank Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 385 · Other
The Commissioner Of Income Tax-Kolhapur v. The Ratnakar Bank Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 373 · Other
The Commissioner Of Income Tax, Kolhapur v. Icici Bank Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 377 · 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
The Commissioner Of Income Tax, Madurai Etc. Etc. v. M/S. Saravana Spininng Mills Pvt. Ltd.
Supreme Court · 2007 · [2007] 8 S.C.R. 944 · Allowed
Revenue
The Commissioner Of Income Tax v. M/S. Catapharma (India) Pvt. Ltd.
Supreme Court · 2007 · [2007] 8 S.C.R. 465 · Dismissed
Assessee
Commissioner Of Income Tax, Coimbatore v. M/S. Lakshmi Machine Works
Supreme Court · 2007 · [2007] 5 S.C.R. 622 · Dismissed
Assessee
Commissioner Of Income Tax, Kolkata v. Mukundray K. Shah
Supreme Court · 2007 · [2007] 4 S.C.R. 1104 · Allowed
Revenue
Manish Maheshwari v. Ass Tt. Commissioner Of Income Tax And Anr.
Supreme Court · 2007 · [2007] 3 S.C.R. 61 · Allowed
Assessee
Commissioner Of Income Tax, Mumbai v. D.p. Sandu Bros. Chembur (P) Ltd.
Supreme Court · 2005 · [2005] 1 S.C.R. 895 · Dismissed
Assessee
Delhi Farming And Construction (P) Ltd. v. Commissioner Of Income Tax, Delhi
Supreme Court · 2003 · [2003] 3 S.C.R. 35 · 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
Director Of Income Tax v. M/S. Bharat Diamond Bourse
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 95 · Allowed
Revenue
The Income Tax Officer, New Delhi v. Delhi Development Authority
Supreme Court · 2001 · [2001] SUPP. 5 S.C.R. 383 · Dismissed
Assessee
Commissioner Of Income Tax, Mumbai v. Anjum M.h. Ghaswala And Ors.
Supreme Court · 2001 · [2001] SUPP. 4 S.C.R. 303 · Other
Commissioner Of Income Tax, Jaipur v. Sirehmal Nawalakha
Supreme Court · 2001 · [2001] SUPP. 1 S.C.R. 615 · Allowed
Revenue
Commissioner Of Income Tax, Cochin v. Mrs. Grace Collis And Ors.
Supreme Court · 2001 · [2001] 2 S.C.R. 98 · Allowed
Revenue
Sea Pearl Industries And Ors., Etc v. Commissioner Of Income Tax, Cochin
Supreme Court · 2001 · [2001] 1 S.C.R. 184 · Dismissed
Revenue
M/S. K. Govindan And Sons v. Commissioner Of Income-Tax, Cochin
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 285 · Dismissed
Revenue
The Commissioner Of Agriculturalincome-Tax, Kerala v. The Plantation Corporation Of Kerala Ltd., Kottayam
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 135 · Allowed
Revenue
K. Ramullan v. Commissioner Of Income Tax, Cochin
Supreme Court · 2000 · [2000] SUPP. 2 S.C.R. 283 · Allowed
Assessee
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
Commissioner Of Income Tax, Jabalpur v. Mis. Durga Engineering And Foundry Works
Supreme Court · 2000 · [2000] SUPP. 2 S.C.R. 135 · Allowed
Revenue
K.r. Patel (Dead) Through L.rs. v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] SUPP. 2 S.C.R. 44 · Dismissed
Revenue
Commissioner Of Income Tax, Ludhiana v. Om Prakash
Supreme Court · 1999 · [1999] 3 S.C.R. 1186 · Other
Orissa State Warehousing Corpn. Etc. v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · Dismissed
Revenue
Premier Cable Co. Ltd. v. Commissioner Of Income Tax, Cochin
Supreme Court · 1999 · [1999] 2 S.C.R. 143 · Dismissed
Revenue
Universal Plast Ltd. v. Commissioner Of Income Tax, Calcutta
Supreme Court · 1999 · [1999] 2 S.C.R. 131 · 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
M/S R.b. Shreeram Religious And Charitable Trust v. The Commissioner Of Income-Tax Vidarbha, Nagpur
Supreme Court · 1998 · [1998] 3 S.C.R. 697 · Dismissed
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
The Coca-Cola Export Corporation v. Income Tax Officer And Anr.
Supreme Court · 1998 · [1998] 2 S.C.R. 528 · Allowed
Assessee
Commissioner Of Income-Tax, Tamil Nadu v. S. Balasubramanian
Supreme Court · 1998 · [1998] 2 S.C.R. 415 · Allowed
Revenue
S. Rm. M.ct. M. Tiruppani Trust v. The Commissioner Of Income Tax
Supreme Court · 1998 · [1998] 1 S.C.R. 653 · Allowed
Assessee
The Commissioner Of Income-Tax, Madras v. Urmila Ramesh
Supreme Court · 1998 · [1998] 1 S.C.R. 323 · Dismissed
Assessee
P. Sarada v. Commissioner Of Income Tax (Central)
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 325 · Dismissed
Revenue
Kartikeya V. Sarabhai v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 746 · Dismissed
Revenue
Gujarat Industrial Development Corporation v. The Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 466 · Allowed
Assessee
Upper Ganges Sugar Mills Ltd. Etc. v. Commissioner Of Income Tax, Calcutta
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 239 · Dismissed
Revenue
National Rayon Corporation Ltd. v. The Commissioner Of Income Tax, Madras
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 140 · Dismissed
Revenue
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
Delhi Stock Exchange Association Ltd. v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1997 · [1997] 3 S.C.R. 130 · Dismissed
Revenue
Suwalal Anandilal Jain v. Commissioner Of Income Tax, Bihar, Ranchi
Supreme Court · 1997 · [1997] 2 S.C.R. 793 · Other
The Commissioner Of Income-Tax, Madras v. Urmila Ramesh Etc.
Supreme Court · 1997 · [1997] 1 S.C.R. 918 · Other
Anarkali Sarabhai, :Shahibag House, Ahmedabad v. Commissioner Of Income Tax, Ahmedahad
Supreme Court · 1997 · [1997] 1 S.C.R. 500 · Dismissed
Revenue
Waldies Ltd. v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 879 · Dismissed
Revenue
M/S Escorts Farms (Ramgarh) Ltd. v. The Commissioner Of Income Tax, New Delhi
Supreme Court · 1996 · [1996] SUPP. 7 S.C.R. 18 · Dismissed
Revenue
Commissioner Of Income Tax Gujarat v. Shri Udayan Chinubhai And Ors.
Supreme Court · 1996 · [1996] SUPP. 4 S.C.R. 789 · Allowed
Revenue
The Iii Income Tax Officer, Circle - I, Salem And Anr. v. Arunagiri Chettiar
Supreme Court · 1996 · [1996] SUPP. 2 S.C.R. 461 · Allowed
Revenue
Commissioner Of Income Tax, Madras v. Gemini Pictures Circuit Pvt. Ltd.
Supreme Court · 1996 · [1996] 3 S.C.R. 1008 · Allowed
Revenue
Commissioner Of Income Tax, Shillong v. Jai Prakash Singh
Supreme Court · 1996 · [1996] 3 S.C.R. 377 · Allowed
Revenue
State Bank Of Patiala, Patiala v. The Commissioner Of Income-Tax, Patiala
Supreme Court · 1996 · [1996] 3 S.C.R. 359 · Allowed
Assessee
Commissioner Of Income Tax v. M/S All India Tea And Trading Co. Ltd.
Supreme Court · 1996 · [1996] 3 S.C.R. 156 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S. Narang Dairy Products
Supreme Court · 1996 · [1996] 2 S.C.R. 1168 · Other
M/S Prakash Trading Co. v. Commissioner Of Income Tax, Gujarat
Supreme Court · 1996 · [1996] 2 S.C.R. 849 · Dismissed
Revenue
Life Insurance Corporation Of India v. Commissioner Of Income Tax
Supreme Court · 1996 · [1996] 2 S.C.R. 795 · Allowed
Assessee
Income Tax Officer v. Ch. Atchaiah
Supreme Court · 1995 · [1995] SUPP. 6 S.C.R. 543 · Allowed
Revenue
Commissioner Of Income Tax v. Smt. Pelleti Srideramma, Nellore
Supreme Court · 1995 · [1995] SUPP. 4 S.C.R. 206 · 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
Commissioner Of Income Tax, Madras v. Express Newspaper Ltd.
Supreme Court · 1994 · [1994] 1 S.C.R. 64 · Other
Smt. Sarifabibi Mohmed Ibrahim And Ors. v. Commissioner Of Income Tax, Gujarat
Supreme Court · 1993 · [1993] SUPP. 2 S.C.R. 264 · Dismissed
Revenue
Commissioner Of Income Tax, Madras v. G.r. Karthikeyan, Coimbatore
Supreme Court · 1993 · [1993] 3 S.C.R. 328 · Allowed
Revenue
Universal Radiators, Coimbatore v. Commissioner Of Income Tax, Tamil Nadu
Supreme Court · 1993 · [1993] 2 S.C.R. 775 · Allowed
Assessee
Commissioner Of Income Tax, Calcutta v. Braithwaite And Co. Ltd.
Supreme Court · 1993 · [1993] 2 S.C.R. 187 · Allowed
Revenue
Emil Webber v. Commissioner Of Income Tax, V And M, Nagpur
Supreme Court · 1993 · [1993] 2 S.C.R. 27 · 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
Shrimant Padmaraje R. Kadambande v. Commissioner Of Income Tax, Pune
Supreme Court · 1992 · [1992] 2 S.C.R. 705 · Allowed
Assessee
Indian Tube Co. (P) Ltd v. Commissioner Of Income-Tax, Calcutta
Supreme Court · 1992 · [1992] 1 S.C.R. 22 · Dismissed
Revenue
Chandrakant Manilal Shah And Anr. v. Commissioner Of Income Tax, Bombay-Ii
Supreme Court · 1991 · [1991] SUPP. 1 S.C.R. 546 · Allowed
Assessee
Vania Silk Mills (P) Ltd. v. Commissioner Of Income-Tax, Ahmedabad
Supreme Court · 1991 · [1991] 3 S.C.R. 577 · Allowed
Assessee
Delhi Cold Storage Pvt. Ltd. v. Commissioner Of Income Tax, Delhi-I, New Delhi.
Supreme Court · 1991 · [1991] 3 S.C.R. 589 · Dismissed
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
Commissioner Of Income Tax, Kanpur v. Saran Engineering Co. Ltd.
Supreme Court · 1986 · [1986] 3 S.C.R. 398 · Other
Commissioner Of Income Tax U.p, Lucknow v. J.k. Hosiery Factory, Kanpur
Supreme Court · 1986 · [1986] 1 S.C.R. 907 · Dismissed
Assessee
Maya Rani Punj v. Commissioner Of Income Tax, Delhi,
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
Shrl Sunil Slddharthbhal Etc v. Commissioner Of Income Tax, Ahmedabad Etc.
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 102 · Allowed
Assessee
Commissioner Of Income Tax, Bombay And Others v. Mahindra And Mahindra Limited & Ors.
Supreme Court · 1983 · [1983] 3 S.C.R. 773 · Dismissed
Assessee
Barendra Prasad Ray & Ors. v. The Income-Tax Officer 'A' Ward Foreign Section And Ors.
Supreme Court · 1981 · [1981] 3 S.C.R. 387 · Dismissed
Revenue
Commissioner Of Income Tax, Bangalore Etc. Etc. v. B. C. Srinivasa Setty, Etc. Etc.
Supreme Court · 1981 · [1981] 2 S.C.R. 938 · Dismissed
Assessee
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
Malabar Fisheries Co., Calicut v. Commissioner Of Income Tax, Kerala
Supreme Court · 1979 · [1980] 1 S.C.R. 696 · Allowed
Assessee
Dharmaposhanam Co. Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1978 · [1978] 3 S.C.R. 1030 · Dismissed
Revenue
Dharmadeepti, Alwaye, Kerala v. The Commissioner Of Income Tax, Kerala
Supreme Court · 1978 · [1978] 3 S.C.R. 1038 · Allowed
Assessee
Commissioner Of Income Tax v. Dharmodayan & Co., Kerala
Supreme Court · 1977 · [1978] 1 S.C.R. 319 · Dismissed
Assessee
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
P. K. Badiani v. The Commissioner Of Income Tax, Bombay
Supreme Court · 1976 · [1977] 1 S.C.R. 638 · Dismissed
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
Tea Estate India (P) Ltd. v. Commissioner Of Income-Tax
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 145 · Dismissed
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
Surjit Lal Chhabda v. Commissioner Of Income Tax, Bombay
Supreme Court · 1975 · [1976] 2 S.C.R. 164 · 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
Debra Dun Tea Co. Ltd. & Anr. v. Commissioner Of Income Tax, U.p., Lucknow
Supreme Court · 1972 · [1973] 3 S.C.R. 83 · Allowed
Assessee
Commissioner Of Income-Tax, Kerala, Ernakulam v. Travancore Sugar & Chemicals Ltd.
Supreme Court · 1972 · [1973] 2 S.C.R. 738 · Dismissed
Assessee
Commissioner Of Income-Tax, Gujarat v. Vadilal Lallubhai Etc. Etc.
Supreme Court · 1972 · [1973] 1 S.C.R. 1058 · Dismissed
Assessee
Income-Tax Officer, Gorakhpur v. Ram Prasad And Ors.
Supreme Court · 1972 · [1973] 1 S.C.R. 1043 · Dismissed
Assessee
Commissioner Of Income Tax, Kerala v. K. Srinivasan
Supreme Court · 1971 · [1972] 2 S.C.R. 309 · Dismissed
Assessee
Commissioner Of Income Tax, Assam, Tripura, Manipur & Nagaland v. M/S. Rameshwari Lal Sanwarmal
Supreme Court · 1971 · [1972] 1 S.C.R. 854 · Partly Allowed
Partly
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
Commissioner Of Income-Tax, Calcutta v. Shaila Behari Lal Singha
Supreme Court · 1969 · [1970] 2 S.C.R. 32 · Allowed
Revenue
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
Commissioner Of Income-Tax, Bihar & Orissa, Patna v. M/S. Kirkend Coal Company
Supreme Court · 1969 · [1969] 3 S.C.R. 983 · Dismissed
Assessee
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
Income-Tax Officer, A-Ward, Lucknow v. Bachulal Kapoor
Supreme Court · 1965 · [1966] 3 S.C.R. 68 · Other
Commissioner Of Income-Tax, West Bengal, Calcutta v. Calcutta Hospital And Nursing Home Benefits Association
Supreme Court · 1965 · [1965] 3 S.C.R. 632 · Partly Allowed
Partly
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
Padmavati R. Saraiya And Others v. Commissioner Of Income-Tax Bombay City-1
Supreme Court · 1964 · [1965] 1 S.C.R. 307 · Dismissed
Revenue
Khandige Sham Bhat And Others v. The Agricultural Income Tax Officer
Supreme Court · 1962 · [1963] 3 S.C.R. 809 · Dismissed
Revenue
The Dooars Tea Co., Ltd. v. Commissioner Of Agricultural Income-Tax, West Bengal
Supreme Court · 1961 · [1962] 3 S.C.R. 157 · Dismissed
Revenue
The Commissioner Of Income-Tax, Madras v. S. A. S. Marimuthu Nadar
Supreme Court · 1961 · [1962] 3 S.C.R. 102 · Dismissed
Assessee
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
The Commissioner Of Income Tax, Bombay v. The Elphinstone Spinning And Weaving Mills Ltd.
Supreme Court · 1960 · [1960] 3 S.C.R. 953 · 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
Dulichand Lakshminarayan v. The Commissioner Of Income-Tax, Nagpur.
Supreme Court · 1956 · [1956] 1 S.C.R. 154 · 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
General Family Pension Fund v. The Commissioner Of Income-Tax, West Bengal
Supreme Court · 1954 · [1955] 1 S.C.R. 822 · Allowed
Assessee
Bacha F. Guzdar v. Commissioner Of Income-Tax, Bombay.
Supreme Court · 1954 · [1955] 1 S.C.R. 876 · Dismissed
Revenue
Commissioner Of Income-Tax, Bombay City v. The Century Spinning And Manufacturing Co. Ltd.
Supreme Court · 1953 · [1954] 1 S.C.R. 203 · Other
Commissioner Of Income-Tax, Madras v. K. Srinivasan And K. Goialan
Supreme Court · 1952 · [1953] 1 S.C.R. 486 · Allowed
Revenue
Commissioner Of Agricultural Income-Tax, Bengal v. Sri Keshab Chandra Mandal
Supreme Court · 1950 · [1950] 1 S.C.R. 435 · Allowed
Revenue
Commissioner Of Income-Tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay.
Supreme Court · 1950 · [1950] 1 S.C.R. 335 · Dismissed
Assessee
Mahesh Gautam v. Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
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
Pr. Commissioner Of Income Tax -7 v. Thapar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
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
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly

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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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