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Income-tax Act · Case Law

Section 23 Income Tax Case Law

Browse 515 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 23 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 23 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 23 (showing 300 of 515)

Visvesvaraya Technological University v. Assistant Commissioner Of Income Tax
Supreme Court · 2016 · [2016] 4 S.C.R. 362 · Dismissed
Revenue
Hungerford Investment Trust Ltd. v. Income Tax Officers And Ors.
Supreme Court · 1998 · [1998] 1 S.C.R. 905 · Dismissed
Revenue
Maddi Venkataraman v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 67 · Dismissed
Revenue
Delhi Stock Exchange Association Ltd. v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1997 · [1997] 3 S.C.R. 130 · Dismissed
Revenue
Bihari Lal Jaiswal v. The Commissioner Of Income Tax
Supreme Court · 1995 · [1995] SUPP. 5 S.C.R. 285 · Allowed
Assessee
Commissioner Of Income Tax, Madras And Anr. v. Mis Dalmia Cement
Supreme Court · 1995 · [1995] SUPP. 2 S.C.R. 708 · Allowed
Revenue
Commissioner Of Income Tax, Calcutia v. Bijoy Kumar Almal
Supreme Court · 1995 · [1995] 3 S.C.R. 170 · Dismissed
Assessee
A.l.a. Firm v. Commissioner Of Income Tax, Madras
Supreme Court · 1991 · [1991] 1 S.C.R. 624 · Dismissed
Revenue
Claggett Brachi Co. Ltd., London v. Commissioner Of Income-Tax, A.p.
Supreme Court · 1989 · [1989] 2 S.C.R. 731 · Dismissed
Revenue
Income-Tax Officer, Calcutta & Ors. v. Radheshyam Ladia
Supreme Court · 1987 · [1987] 2 S.C.R. 1102 · Dismissed
Assessee
Commissioner Of Income Tax U.p, Lucknow v. J.k. Hosiery Factory, Kanpur
Supreme Court · 1986 · [1986] 1 S.C.R. 907 · Dismissed
Assessee
Commissioner Of Income Tax Patlala v. M/S. Jagannath Pyarelal
Supreme Court · 1985 · [1985] SUPP. 2 S.C.R. 735 · Allowed
Revenue
Commissioner Of Income-Tax Calcutta v. Dalhousie Properties Ltd.
Supreme Court · 1984 · [1985] 1 S.C.R. 613 · Dismissed
Assessee
Kapurchand Shrimal v. Commissioner Of Income Tax, Andhra Pradesh,Hyderabad
Supreme Court · 1981 · [1982] 1 S.C.R. 505 · Allowed
Assessee
Shiela Kaushish v. Commissioner Of Income-Tax, Delhi
Supreme Court · 1981 · [1982] 1 S.C.R. 309 · Allowed
Assessee
Liquidator Of Mahamudabad Properties (P) Ltd. v. Commissioner Of Income Tax, West Bengal Ii, Calcutta
Supreme Court · 1980 · [1980] 3 S.C.R. 428 · Dismissed
Revenue
Tarulata Syam And Ors. v. Commissioner Of Income-Tax, West Bengal
Supreme Court · 1977 · [1977] 3 S.C.R. 697 · Dismissed
Revenue
Commissioner Of Income Tax, Kanpur v. M/S. J. K. Commercial Corporation Ltd. Etc.
Supreme Court · 1976 · [1977] 1 S.C.R. 512 · Allowed
Revenue
Income Tax Officer, I Ward, Dist. Vi, Calcutta & Ors. v. Lakhmani Mewal Das
Supreme Court · 1976 · [1976] 3 S.C.R. 956 · Dismissed
Assessee
Mandyala Govindu & Co. v. Commissioner Of Income Tax, Andhra Pradesh
Supreme Court · 1975 · [1976] 2 S.C.R. 131 · Dismissed
Revenue
K. L. Varadarajan v. The Commissioner Of Income-Tax, Madras
Supreme Court · 1974 · [1975] 2 S.C.R. 597 · Allowed
Assessee
The Commissioner Of Income-Tax, West Bengal I, Calcutta v. M/S. Vegetables Products Ltd.
Supreme Court · 1973 · [1973] 3 S.C.R. 448 · Dismissed
Assessee
Commissioner Of Income Tax, West Bengal v. M/S. Abdul Rahim Osman & Co. (India) Private Limited
Supreme Court · 1972 · [1973] 2 S.C.R. 372 · 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
Commissioner Of Income Tax, West Bengal v. Balkrishan Malhotra
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 951 · Dismissed
Assessee
Hussain Bhai And Others v. Commissioner Of Income Tax, Madras.
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 390 · Allowed
Assessee
Commissioner Of Income Tax, Patiala v. The Ambala Flour Mills
Supreme Court · 1970 · [1971] 1 S.C.R. 388 · Dismissed
Assessee
Commissioner Of Income-Tax, Mysore v. Segu Buchiah Setty
Supreme Court · 1970 · [1971] 1 S.C.R. 352 · Allowed
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
Commissioner Of Income-Tax, Bihar v. Ramniklal Kothari
Supreme Court · 1969 · [1969] 3 S.C.R. 860 · Dismissed
Assessee
Mansukhlal & Brothers, Bombay v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1968 · [1969] 1 S.C.R. 970 · Dismissed
Revenue
Income Tax Officer, Distt. Ll(Ii), Kanpur And Others v. Shri Mani Ram Etc.
Supreme Court · 1968 · [1969] 1 S.C.R. 724 · Dismissed
Assessee
Commissioner Of Income-Tax, U.p. v. Jagannath Mahadeo Prasad, Etc.
Supreme Court · 1968 · [1969] 1 S.C.R. 537 · Allowed
Revenue
Commissioner Of Income-Tax, Bombay v. M/S. Shree Goverdhan Ltd. Bombay
Supreme Court · 1968 · [1968] 2 S.C.R. 731 · Allowed
Revenue
Income-Tax Officer, Agra v. Radha Krishan
Supreme Court · 1967 · [1967] 3 S.C.R. 821 · Dismissed
Assessee
Kantamani Venkata Narayana & Sons v. First Additional Income-Tax Officer, Rajahmundry
Supreme Court · 1966 · [1967] 1 S.C.R. 984 · 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
Commissioner Of Income-Tax, Madras v. The Amrutanjan Ltd., Madras
Supreme Court · 1964 · [1964] 8 S.C.R. 9 · Dismissed
Assessee
M. Chockalingam & Another v. Commissioner Of Income-Tax, Madras & Another
Supreme Court · 1962 · [1963] SUPP. 1 S.C.R. 599 · Allowed
Assessee
Commissioner Of Income-Tax, Bombay v. Jubilee Mills Ltd., Bombay
Supreme Court · 1962 · [1963] SUPP. 1 S.C.R. 83 · Allowed
Revenue
The Commissioner Of Income Tax, Madras And Another v. S. V. Angidi Chettiar
Supreme Court · 1962 · [1962] SUPP. 2 S.C.R. 640 · Allowed
Revenue
Commissioner Of Income-Tax, Delhi v. S. Teja Singh
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 394 · Allowed
Revenue
Messrs Mehta Parikh & Co. v. The Commissioner Of Income-Tax, Bombay.
Supreme Court · 1956 · [1956] 1 S.C.R. 626 · Allowed
Assessee
Messrs Mela Ram & Sons v. The Commissioner Of Income-Tax, Punjab
Supreme Court · 1956 · [1956] 1 S.C.R. 166 · Allowed
Assessee
Messrs Chatturam Horilram Ltd. v. Commissioner Of Income Tax, Bihar And Orissa.
Supreme Court · 1955 · [1955] 2 S.C.R. 290 · Dismissed
Revenue
The Commissioner Of Income-Tax, Madras v. Mysore Chromite Limited.
Supreme Court · 1954 · [1955] 1 S.C.R. 849 · Other
Dhakeswari Cotton Mills Ltd. v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1954 · [1955] 1 S.C.R. 941 · Other
Anglo-French Textile Co., Ltd. v. Commissioner Of Income-Tax, Madras.
Supreme Court · 1952 · [1953] 1 S.C.R. 448 · Dismissed
Revenue
Advs v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax -21 v. M/S.remfry & Sagar
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -21 v. M/S.remfry & Sagar
High Court · 2025 · Dismissed
Assessee
Itta/20/2024 Of Sri Mahesh Gurram v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
M/S Skyland Builders P. Ltd v. Income Tax Officer
High Court · 2020 · Other
Sureshchandra D Khatod (Huf v. Income Tax Officer, Ward 1(3
High Court · 2020 · Allowed
Assessee
Ita/49/2003 Of Vijaya Khandelwal v. Income Tax Officer
High Court · 2019 · Allowed
Assessee
Ita/48/2003 Of Vijay Khandelwal v. Income Tax Officer
High Court · 2019 · Allowed
Assessee
Puneet Singh v. Commissioner Of Income Tax, Karnal
High Court · 2018 · Allowed
Assessee
Director Of Wealth Tax v. Hersh W.chadha
High Court · 2018 · Dismissed
Surjit Kumar Chetal v. Commissioner Of Income Tax-Xv
High Court · 2017 · Allowed
Assessee
Susham Singla v. The Commissioner Of Income Tax, Patiala
High Court · 2016 · Dismissed
Revenue
The Hon’ble Sri Justice v. Ramasubramanian
High Court · 2016 · Dismissed
Assessee v. Commissioner Of Income Tax-I, Patna
High Court · 2016 · Dismissed
Revenue
Commissioner Of Income Tax v. Harjeev Aggarwal
High Court · 2016 · Allowed
Revenue
Atamjit Singh v. Commissioner Of Income Tax-Ii, Jalandhar
High Court · 2016 · Allowed
Assessee
Court 1N-Commissioner Ofincome Tax, Faridabad v. Ghanshyam (Huf
High Court · 2015 · Dismissed
Assessee
Plaintiff v. Chief Commissioner Of Income Tax- Delhi Viii & Anr
High Court · 2015 · Dismissed
Revenue
Director Of Income Tax v. M/S Ericsson Communications Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-14 v. Anil Arora
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. Sharda Kochhar
High Court · 2014 · Other

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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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