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Income-tax Act · Case Law

Section 23 Income Tax Case Law

Browse 159 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 159 of 159)

Bihari Lal Jaiswal v. The Commissioner Of Income Tax
Supreme Court · 1995 · [1995] SUPP. 5 S.C.R. 285 · Allowed
Assessee
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 Patlala v. M/S. Jagannath Pyarelal
Supreme Court · 1985 · [1985] SUPP. 2 S.C.R. 735 · Allowed
Revenue
Kapurchand Shrimal v. Commissioner Of Income Tax, Andhra Pradesh,Hyderabad
Supreme Court · 1981 · [1982] 1 S.C.R. 505 · 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
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. 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 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
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
Commissioner Of Income-Tax, Madras v. The Amrutanjan Ltd., Madras
Supreme Court · 1964 · [1964] 8 S.C.R. 9 · Dismissed
Assessee
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 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
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Anglo-French Textile Co., Ltd v. Commissioner Of Income-Tax, Madras
Supreme Court · 1952 · [1953] 1 S.C.R. 448 · Dismissed
Revenue
Mr. Sunil Mishra, Advocate v. Principal Commissioner Of Income …. Opposite Parties Tax, Odisha And Others
High Court · 2025 · Other
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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
Sanatan Budeg v. Assistant Commissioner Of Income Tax (Benami Prohibition) Room
High Court · 2024 · Dismissed
Revenue
Itta/20/2024 Of Sri Mahesh Gurram v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
All Residents Of v. Shalaka Aniket Dhatrakage : 27 Years, Occupation : Housewife,Resident Of
High Court · 2024 · Dismissed
Assessee
Ita/372/2022 Of The Pr. Commissioner Of Income Tax v. Bellandur Chikkagurappa Jayaramareddy
High Court · 2024 · Other
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Sanatan Budeg Shri Lal Bihari Budeg v. Assistant Commissioner Of Income Tax (Benami Prohibition), Room
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Income-Tax Department
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Mr. Anurag Vijay, Jr. S.c
High Court · 2024 · Allowed
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Ratan Bej v. The Principal Commissioner Of Income Tax, Ranchi, Jharkhandjharkhand
High Court · 2024 · Allowed
Assessee
J.aruna Kalaiselvi v. The Chief Commissioner Of Income Tax (Tds
High Court · 2023 · Allowed
Assessee
Ita/203/2022 Of Jila Sahakari Kendriya Bank Maryadit Seoni v. The Principal Commissioner Of Income Tax Jabalpur
High Court · 2023 · Dismissed
Revenue
Ita/196/2022 Of Jila Sahakari Kendriya Bank Maryadit Seoni v. The Principal Commoissioner Of Income Tax Jabalpur
High Court · 2023 · Dismissed
Revenue
Mr. Rudra Prasad Kar, Advocate v. Principal Chief Commissioner Of Income Tax, Bhubaneswar & Another..……. Opp. Parties
High Court · 2023 · Other
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Https://Www.mhc.tn.gov.in/Judis v. The Deputy Commissioner Of Income Tax (Benami Prohibition
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax-12, Kolkata v. Sri Raghu Nandan Modi
High Court · 2021 · Other
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Kushal Chand Surana v. The Initiating Officer, Deputy Commissioner Of Incometax (Benami Prohibition) Jaipur, Room
High Court · 2021 · Allowed
Assessee
Managing Director v. The Assistant Commissioner Of Income Tax, Vapi Circle
High Court · 2021 · Dismissed
Revenue
Wp/28176/2018 Of M/S.kone Elevator India Pvt Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
The Tamil Nadu Advocates'welfare Fund, Trustee Committee v. The Assessing Officer, Deputy Director Of Income Tax (Exemption) Ii, Chennai – 600 034
High Court · 2021 · Other
—
Mr.anandkumar( v. The Assistant Commissioner Of Income Tax,Circle-2, Salem
High Court · 2020 · Dismissed
Revenue
M/S Skyland Builders P. Ltd v. Income Tax Officer
High Court · 2020 · Other
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Tax Appeal v. M/S. Md Waddar And Co
High Court · 2020 · Other
—
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax(Exemptions v. Surat Urban Development Authority(Suda) ==========================================================
High Court · 2020 · Dismissed
Assessee
Cwjc/20296/2010 Of Bihar State Text Book Publishi v. The Commissioner Of Income Tax-I, Patna
High Court · 2020 · Other
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Sureshchandra D Khatod (Huf v. Income Tax Officer, Ward 1(3
High Court · 2020 · Allowed
Assessee
Both The Appellants Are v. Assistant Commissioner Of Income Tax (Benami Prohibition), Room
High Court · 2020 · Dismissed
Revenue
Wpc v. Assistant Commissioner Of Income Tax (Benami Prohibition) Room
High Court · 2019 · Dismissed
Revenue
Iapl/251/2013 Of Commissioner Of Income Tax v. M/S Poorvanchal Vdyut Vitran Nigam Ltd
High Court · 2019 · Other
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The Travel & Tourism Association Of Goa v. Road, Panaji Goa
High Court · 2019 · Dismissed
—
Ita/100016/2018 Of M/S. Kanhaiyalal Dudheria v. The Joint Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Ita/49/2003 Of Vijaya Khandelwal v. Income Tax Officer
High Court · 2019 · Allowed
Assessee
Ita/1422/2009 Of The Commissioner Of Income Tax v. Punalur Paper Mills
High Court · 2019 · Allowed
Revenue
Itxa/1584/2016 Of Principal Commissioner Of Income Tax - 10 v. M/S Plaza Hotels Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Puneet Singh v. Commissioner Of Income Tax, Karnal
High Court · 2018 · Allowed
Assessee
This Court In Commissioner Of Income Tax v. Tip Top Typography, [2014] 368 Itr 330 (Bom
High Court · 2018 · Allowed
Revenue
Appel v. M/S Dedicated Freight Corridor Corporation Limited
High Court · 2018 · Dismissed
—
Kaushalya Devi (Deceased) Through Legal Representatives v. Commissioner Of Income Tax Through Mr. Asheesh Jain, Senior Standing Counsel
High Court · 2018 · Allowed
Assessee
Director Of Wealth Tax v. Hersh W.chadha
High Court · 2018 · Dismissed
—
D.b. Income Tax Appeal v. M/S. Unique Builders & Developers (Ajit) Udb Tower, Sb
High Court · 2017 · Dismissed
Assessee
Ansal Housing & Construction Limited v. Assistant Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
W.p.(C)/8035/2016 Of Ram Kumar v. Income Tax Officer, Ward-64(2) & Anr
High Court · 2017 · Dismissed
Revenue
Ita/881/2009 Of The Commissioner Of Income Tax,Thrissur v. Shri.b.p.sherafudin, Gazala Inn.sultanpe
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. M/S Mittal Brothers & Co. 72
High Court · 2017 · Allowed
Revenue
Surjit Kumar Chetal v. Commissioner Of Income Tax-Xv
High Court · 2017 · Allowed
Assessee
As Far As Question v. Assistant Commissioner Of Income Tax Reported In [2008] 300
High Court · 2017 · Dismissed
Revenue
Ita/1797/2009 Of The Commissioner Of Income Tax v. Shri.k.v.mohammed Zakir
High Court · 2017 · Allowed
Revenue
Silvar Oak, C-4, Sawai Jaisingh High-Way, Jaipur v. The Commissioner Of Income Tax-I, Ncrb, Statute Circle, Jaipur
High Court · 2017 · Allowed
Assessee
The Pr. Commissioner Of Income Tax2, Chandigarh v. M/S Quark Media House India Pvt. Ltd. Mohali
High Court · 2017 · Allowed
Revenue
Susham Singla v. The Commissioner Of Income Tax, Patiala
High Court · 2016 · Dismissed
Revenue
Ita/369/2015 Of Sunil Kumar Gupta v. Asst Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Ita/765/2009 Of Commissioner Of Income Tax, Calicut v. Dr. K.m. Mehaboob
High Court · 2016 · Other
—
Prasad Construction & Company v. Commissioner Of Income Tax-Ii, Patna
High Court · 2016 · Allowed
Assessee
Assessee v. Commissioner Of Income Tax-I, Patna
High Court · 2016 · Dismissed
Revenue
Vijay Gupta v. Commissioner Of Income Tax Delhi-Xiii And Anr. …
High Court · 2016 · Other
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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
Wta v. Commissioner Of Wealth Tax, Shimla
High Court · 2015 · Dismissed
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Plaintiff v. Chief Commissioner Of Income Tax- Delhi Viii & Anr
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax, Chandigarh-Ii v. M/S Punjab State Civil Supplies Corporation Ltd., Chandigarh
High Court · 2015 · Dismissed
Assessee
Director Of Income Tax v. M/S Ericsson Communications Ltd
High Court · 2015 · Dismissed
Assessee
Vijay Aggarwal v. Commissioner Of Income Tax, Central Gurgaon And Another
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax-14 v. Anil Arora
High Court · 2015 · Allowed
Revenue
M/S Baldev Singh & Co v. Commissioner Of Income Tax, Aayakar Bhawan,Rishi Nagar, Ludhiana, Punjab
High Court · 2015 · Dismissed
Revenue
Patna High Court Cwjc v. The Tax Recovery Officer (Central), Range- I, Patna
High Court · 2015 · Other
—
Kpt Employees Welfare Trust v. Commissioner Of Income Tax Rajkot I
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Ravjibhai Chhanabhai Pathar....opponent(S
High Court · 2014 · Allowed
Revenue
Sc) – Commissioner Of Income Tax v. Rangeelaram And Others? Rangeelaram And Others?
High Court · 2014 · Allowed
Revenue
Itxa/1308/2012 Of Commissioner Of Income Tax- 2 v. M/S. Kalimati Investment Co.ltd
High Court · 2014 · Dismissed
Assessee
Itxa/578/2012 Of The Commissioner Of Income Tax -19 v. Shailaja S. Hemdev
High Court · 2014 · Dismissed
Assessee
Itxa/1213/2011 Of The Commissioner Of Income Tax -12 Mumbai v. Tip Top Typography
High Court · 2014 · Dismissed
Assessee
Wp/40548/2013 Of Sri Deepak Varma v. The Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Sharda Kochhar
High Court · 2014 · Other
—
Wp/4202/1999 Of R. Damodar Reddy v. The Commissioner Of Income-Tax
High Court · 2014 · Other
—
The Assistant Commissioner Of Income Tax-1, Bhilai v. Sunil Kumar Jain
High Court · 2014 · Dismissed
Assessee
Rural Electrification Corporation Ltd v. Commissioner Of Income Tax-(Ltu) And Anr
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax-Ii v. Mohmed Juned Dadani....opponent(S
High Court · 2013 · Dismissed
Assessee
Remfry And Sagar v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
The Commissioner Of Income Tax-19 v. Krishna Bhojwani
High Court · 2012 · Dismissed
Assessee
Commissioner Of Income Tax, Shimla v. Sh. Ruldo Ram
High Court · 2012 · Other
—
Commissioner Of Income Tax, Shimla v. Sh. Joginder Singh
High Court · 2012 · Other
—
The Commissioner Of Income Tax -Vi v. M/S. Uberoi Sons (Machines) Ltd
High Court · 2012 · Dismissed
Assessee
Commissioner Of Income Tax, Shimla v. M/S Him Teknoforge Ltd. Sai Road, Baddi, Distt. Solan
High Court · 2012 · Other
—
Indian Drugs And Pharmaceuticals Ltd v. Uoi & Ors
High Court · 2012 · Allowed
—
The Commissioner Of Income Tax, Pune v. Mr. Purshottam B. Khutale And Ors. (Satara
High Court · 2012 · Other
—
Commissioner Of Income Tax - Appellant(S v. M/S Jolly Polymers - Opponent(S
High Court · 2012 · Other
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Ita/43/2007 Of C0Mmissioner Of Income Tax v. Keshwa Devi
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax-19 v. Ms.krishna N. Bhojwani
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S Fizz Drinks Ltd
High Court · 2011 · Other
—
The Commissioner Of Income Tax v. M/S Sardar Exhibitors P. Ltd
High Court · 2011 · Other
—
Psb Industries India Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax ( In All Cases v. M/S.h.p. Marketing Board ( In All Cases
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Delhi Central Iii v. Moni Kumar Subba
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income-Tax-V v. R.j. Wood Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Fncome-Tax-V v. R.j. Wood Pvt. Ltd
High Court · 2011 · Dismissed
—
Ita/363/2007 Of Commissioner Of Income Tax V v. R.j.wood P.ltd. Delhi
High Court · 2011 · Dismissed
Assessee
Ita/335/2007 Of Commissioner Of Income Tax V v. R.j.wood P.ltd
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income-Tax, Jalandhar v. M/S Kap Scan & Diagnostic Centre Pvt. Ltd
High Court · 2010 · Allowed
Revenue
Appellant v. M/S. C.j. International Hotels Ltd
High Court · 2010 · Other
—
The Commissioner Of Income Taxfaridabad v. M/S. K. Streetlite Electric Corporationfaridabad
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax,Faridabad v. Bir Singh (Huf), Ballabgarh
High Court · 2010 · Allowed
Revenue
Appellant v. Sumi Motherson Innovative Engineering Ltd
High Court · 2010 · Other
—
The Commissioner Of Income Tax , Panchkula v. Shri Davender Parshad Jain
High Court · 2010 · Allowed
Revenue
Wp/848/2009 Of Sociedade De Fomento Industrial (P) Lts v. The Assistant Commissioner Of Income-Tax
High Court · 2010 · Dismissed
Revenue
The Commissioner Of Income Tax, Central-Iii v. M/S.ashok Commercial Enterprises
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax, Faridabad v. Chandni Bhuchar
High Court · 2010 · Dismissed
Assessee
Wp(C)/29744/2009 Of Babu Antony v. The Agricultural Income Tax
High Court · 2009 · Allowed
Assessee
Itxa/1523/2009 Of The Commissioner Of Income Tax - 8, Mumbai v. Marwah Steels Pvt. Ltd., Mumbai
High Court · 2009 · Dismissed
Assessee
Itxa/759/2008 Of Bhansali International Private Limited v. Income Tax Officer - 8 (1) (2), Mumbai
High Court · 2009 · Other
—
Itxa/6723/2010 Of The Commissioner Of Income Tax-8 Mumbai v. M/S. Pankaj Shawls Ltd
High Court · 2009 · Dismissed
Assessee
Ita/1291/2009 Of The Commissioner Of Income Tax,Cochin v. M/S.popular Mega Motors(India)Ltd.,Kochi
High Court · 2009 · Allowed
Revenue
By Sr. Counsel Sri v. Ramachandran
High Court · 2008 · Allowed
—
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
Mumbai v. M/S Akul Investments Ltd
High Court · 2008 · Dismissed
—
Hiaben Jayantilal Shah - Petitioner(S v. Income Tax Officer & 1 - Respondent(S
High Court · 2008 · Allowed
Assessee
Commissioner Of Income Tax v. Shri Tirath Ram Ahuja (Huf
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax v. Sainara Properties Pvt. Ltd
High Court · 2008 · Dismissed
Assessee
Nutan Kelavani Mandal v. Chief Commnr. Of Income-Tax & Anr
High Court · 2008 · Other
—
Op/36246/2000 Of M.j.devassia v. Addl.income Tax And Sale Tax Officer
High Court · 2007 · Other
—
Mumbai 400 020 v. M/S. Akshya Textiles Trading
High Court · 2007 · Dismissed
—
Ara Centre, E-2, Jhandewalan Extn. New Delhi v. Shri Kulwant Rai 12, Aurangzeb Lane New Delhi
High Court · 2007 · Other
—
Commissioner Of Income Tax - Applicant(S v. Lok Prakashan Ltd. - Respondent(S
High Court · 2006 · Other
—
Wp/392/2006 Of Rallis India Limited v. Deputy Commissoner Of Income Tax Range 1(3) And Ors
High Court · 2006 · Other
—
Commissioner Of Income Tax Chennai v. S.m.anandvel (Huf) (Specified) 17 & 18 Singara Garden Iv Street, Chennai – 600 021
High Court · 2006 · Dismissed
Assessee
M/S M.sajjanraj Nahar & Family v. The Commissioner Of Income Tax Coimbatore
High Court · 2006 · Other
—
The Commissioner Of Income Tax v. Shri K. M. Powvalla
High Court · 2005 · Other
—
The Commissioner Of Income-Tax, Mumbai City V, Mumbai Appellant v. M/S.priceless Properties And Development Pvt. Ltd. Respondent
High Court · 2004 · Other
—
M/S.tarapore & Co., Madras v. The Commissioner Of Income-Tax, Tamilnadu Iv, Madras
High Court · 2002 · Other
—
Ita/154/2002 Of Commissioner Of Income Tax Del v. Tek Chand
High Court · 2002 · Other
—
Estate Of Ambalal Sarabhai v. Commissioner Of Income Tax
High Court · 2000 · Other
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Key issues litigated under Section 23

Section 23 case law — FAQs

What does Section 23 of the Income-tax Act deal with?
This page collects 159 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 23.
How many case laws are available on Section 23?
EaseValue has indexed 159 income-tax judgments citing Section 23 — each with parties, citation, court, year, outcome and the full order text.
How can Section 23 judgments help my case?
They show how courts have decided Section 23 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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