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Income-tax Act · Case Law

Section 206C Income Tax Case Law

Browse 53 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 206C 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 206C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 206C (showing 53 of 53)

M/S. K. Lakshmanya And Company v. Commissioner Of Income Tax & Anr
Supreme Court · 2017 · [2017] 12 S.C.R. 644 · Allowed
Assessee
Wp/8862/2025 Of Sinnarappa Nanjundareddy Subbareddy v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Other
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Deputy Commissioner Of Income Tax, Tds Circle, Ranchi v. M/S Central Coalfields Ltd
High Court · 2025 · Dismissed
Assessee
Wpc/5160/2024 Of M/S Esl Steel Ltd v. Principal Chief Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Nos. 2 v. The Principal Chief Commissioner Of Income Taxadministrative Block
High Court · 2024 · Other
—
Hanuman Knit Fashionrepresented By Proprietordhanasekaranno v. The Principal Chief Commissioner Of Income Taxadministrative Block
High Court · 2024 · Other
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v. The Principal Chief Commissioner Of Income Taxadministrative Block
High Court · 2024 · Other
—
Reethvik Internationalrepresented By Partners.kavithad.no v. The Principal Chief Commissioner Of Income Taxadministrative Block
High Court · 2024 · Other
—
Tirupur – 641 663 v. The Principal Chief Commissioner Of Income Taxadministrative Block
High Court · 2024 · Other
—
Ennar Trading Co v. The Principal Chief Commissioner Of Income Taxadministrative Block
High Court · 2024 · Other
—
Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen v. The Commissioner Of Income Tax Internation Taxation 2 & Anr
High Court · 2024 · Allowed
Assessee
Mukesh P. Purohit v. Income Tax Officer – 18 (3)(5
High Court · 2024 · Allowed
Assessee
Shri. Dr.s.visakan v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ranipet District v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Principal Commissioner Of Incometax (Tds) Kolkata v. Nirmal Kumar Kejriwal
High Court · 2022 · Dismissed
Assessee
Facilitate Analysis v. Commissioner Of Income Tax-I,New Deln]V Conclusion45
High Court · 2022 · Other
—
In The Decision In M/S.sarala Memorial Hospital v. Union
High Court · 2022 · Allowed
—
Wa/1939/2018 Of M/S.state Bank Of India v. Chief Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
The Decision In M/S.sarala Memorial Hospital v. Union Of India And
High Court · 2021 · Allowed
—
Attention The Decision In M/S.sarala Memorial Hospital v. Union
High Court · 2021 · Allowed
—
The Decision In M/S.sarala Memorial Hospital v. Union Of India And
High Court · 2021 · Allowed
—
Wa/722/2019 Of Income Tax Officer (Tds) v. M/S.sarala Memorial Hospital
High Court · 2021 · Allowed
Revenue
Wpc/7756/2017 Of Electrosteel Steels Limited v. Deputy Commissioner Of Income Tax And Anr
High Court · 2020 · Other
—
Jiwan Kumar v. Principal Commissioner Of Income Tax, Bathinda And Others
High Court · 2020 · Allowed
Assessee
Wtax/4/2020 Of Apar Mukhya Adhikari , Akhileshwar Mall v. Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Ita/409/2019 Of Punjab Infrastructure Development Board, Chandigarh v. Commissioner Of Income Tax (Tds) Chandigarh
High Court · 2019 · Dismissed
Revenue
Jugal Kishore Mahendra Biyani v. The Income Tax Officer
High Court · 2019 · Other
—
Wpc/7643/2017 Of Electrosteel Steels Ltd v. Principal Commissioner Of Income Tax And Anr
High Court · 2019 · Other
—
Wpc/2918/2018 Of Grasim Industries Limited v. Principal Commissioner Of Income Tax
High Court · 2019 · Other
—
M/S. Gautam Coal Works Pvt. Limited v. The Union Of India
High Court · 2018 · Other
—
Wp(C)/20237/2018 Of M/S.hillwood Timbers v. Income Tax Officer, Ward Tds, Calicut
High Court · 2018 · Other
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The Commissioner Of Income Tax (Tds)-I, Chandigarh v. M/S Punjab Infrastructure Dev. Boar
High Court · 2017 · Allowed
Revenue
Preeti N Aggarwala v. Chief Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Ita/73/2016 Of Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
High Court · 2016 · Allowed
Revenue
Wp(C)/19283/2007 Of State Bank Of Travancore v. Chief Commissioner Of Income Tax And Oth
High Court · 2016 · Dismissed
Revenue
Shakti Bhog Foods Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2016 · Dismissed
Revenue
Wp(C)/14735/2015 Of Vodafone Spacetel Limited v. Asst.commissioner Of Income Tax
High Court · 2015 · Other
—
Dated This The 9[Th] Day Of September, 2015 v. Income Tax Officer And Another
High Court · 2015 · Dismissed
Revenue
Wp/26589/2014 Of M/S. Lakshminirman Bangalore Pvt.ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax-Viii v. Indian Farmer Fertilizer Co-Operative
High Court · 2015 · Allowed
Revenue
Shanti Enterprise v. Assistant Commissioner Of Income Tax & 1
High Court · 2014 · Allowed
Assessee
Ita/144/2013 Of Commissioner Of Income Tax Chandigarh v. M/S Nawashahar Coop Sugar Mills Ltd
High Court · 2014 · Allowed
Revenue
India Trade Promotion Organisation v. Commissioner Of Income Tax
High Court · 2013 · Other
—
G.l. Jain v. Commissioner Of Income Tax-Xi
High Court · 2012 · Allowed
Assessee
Taxap/65/2000 Of Comm. Of Income Tax v. Krishna Cold Storage
High Court · 2012 · Dismissed
Assessee
Dariyave Singh Karnawat v. Chief Commissioner Of Income Tax, Udaipur & Ors
High Court · 2011 · Allowed
Assessee
Commissioner Of Income Tax-Iii v. Sutlej Industries Ltd
High Court · 2010 · Other
—
Dist. Dhule v. The Commissioner Of Income-Tax
High Court · 2009 · Allowed
Assessee
The Commissioner Of Income Tax-I, Chandigarh v. Harjinder Kaur
High Court · 2009 · Dismissed
Assessee
M/S Veena Theater v. The Commissioner Of Income Tax-Ii,Patna
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S. Ashapura Garments Pvt. Ltd
High Court · 2008 · Dismissed
Assessee
Commissioner Of Income Tax Chennai v. Cholamandalam Inv. & Finance Co. Ltd., Date House
High Court · 2007 · Dismissed
Assessee
Commissioner Income Tax And Another v. District Excise Officer
High Court · 2006 · Allowed
Revenue

Key issues litigated under Section 206C

Section 206C case law — FAQs

What does Section 206C of the Income-tax Act deal with?
This page collects 53 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 206C.
How many case laws are available on Section 206C?
EaseValue has indexed 53 income-tax judgments citing Section 206C — each with parties, citation, court, year, outcome and the full order text.
How can Section 206C judgments help my case?
They show how courts have decided Section 206C 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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