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Case Law › Section 234B
Income-tax Act · Case Law

Section 234B Income Tax Case Law — Interest on Advance Tax Default

Browse 398 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 234B (Interest on Advance Tax Default) 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 234B has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 234B (showing 300 of 398)

Commissioner Of Income Tax, Mumbai v. M/S. Damani Brothers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 424 · Allowed
Revenue
M/S Dhansamridhi Finance Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Tax International Taxation -2 v. Nokia Network Oy
High Court · 2025 · Other
—
Commissioner Of Income Tax, (International Taxation v. Baker Hughes Asia Pacific Limited
High Court · 2025 · Other
—
v. The Central Board Of Income Tax
High Court · 2024 · Allowed
Assessee
Arjun v. The Income-Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai 600 035
High Court · 2024 · Allowed
Assessee
R.kasi Viswanathanm/S.hotel Vaibhav v. The Income-Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Guindy-600 035
High Court · 2024 · Allowed
Assessee
G.gopalakrishna Pillaiproprietor, Divya Export Enterprisesquilon-1 v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Pepsico India Holding Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Chandrasekarapuram Co-Op. Whole Sale Stores Limited v. The Chief Commissioner Of Income Tax, Income Tax Department
High Court · 2024 · Partly Allowed
Partly
Pr. Commissioner Of Income Tax (Central) 2, Delhi v. Pankaj Buildwell Ltd. & Group
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax –(Central) 1 v. M/S Moon Star Securities Trading & Finance Co. Pvt. Ltd
High Court · 2024 · Other
—
P/1/1)Pradeep Mehta v. Chief Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Ita/161/2009 Assam Frontier Employees Pension Fund v. Commissioner Of Income Tax-Xi, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
Rohitkumar Nemchand Piparia v. The Deputy Director Of Income Tax(Inv
High Court · 2023 · Dismissed
Revenue
Ashok Kumar Aggarwal v. Asstt. Commissioner Of Income Tax Circle-2, New Delhi & Ors
High Court · 2023 · Other
—
Wp(C)/37788/2015 Of Sri.ambadi Krishna Menon v. The Principal Chief Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Thiruchendhoorar Enterprise v. The Director General Of Income Tax (Investigations), Room
High Court · 2023 · Other
—
The Principal Commissioner Of Income Tax, Ranchi v. Manoj Kapoor
High Court · 2023 · Allowed
Revenue
Kumarasamy Palanisamy v. The Director General Of Income Tax (Investigations) Room
High Court · 2023 · Allowed
Assessee
v. The Director General Of Income Tax (Investigations
High Court · 2023 · Allowed
Assessee
v. The Director General Of Income Tax (Investigations
High Court · 2023 · Dismissed
Revenue
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
International Taxation -1 v. Amadeus It Group Sa
High Court · 2023 · Other
—
Ita/125/2009 M/S. Binani Zinc Ltd v. Commissioner Of Income Tax Iii, Kolkata & Anr
High Court · 2023 · Dismissed
Revenue
Mufg Bank Ltd v. Commissioner Ofincome Tax 2 & Anr
High Court · 2022 · Remanded
—
Mrs.malini Ravindran v. The Commissioner Of Income Tax (Appeals)
High Court · 2022 · Allowed
Assessee
Manmohan, J (Oral v. Ita 338/2022
High Court · 2022 · Dismissed
—
The Commissioner Of Income Tax, Business Circle X, Chennai v. M/S.abdul Wahib & Co
High Court · 2022 · Other
—
The Principal Commissioner Of Income Tax, Hazaribag v. Mahabir Singh
High Court · 2022 · Dismissed
Assessee
Nokia India Private. Limited v. Assistant Commissioner Of Income Tax Circle 16(1), & Ors
High Court · 2022 · Other
—
M/S. Eversmile Properties Pvt. Ltd v. The Chief Commissioner Of Income Taxcity-Ii And Another
High Court · 2022 · Dismissed
Revenue
Kamla Chandrasingh Kabali) v. Principal Commissioner Of Income Tax-27)4[Th] Floor, Tower
High Court · 2022 · Allowed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.well Knit Industries, S.f
High Court · 2022 · Other
—
Mr. Sham v. Dated : 22[Nd] September 2021
High Court · 2021 · Other
—
Pr. Commissioner Of Income Tax (International Taxation) -1 v. Alcatel Lucent France (Now Known As Alcatel Lucent Intl
High Court · 2021 · Dismissed
Assessee
Vijyanagaram, Chennai – 600 042 v. The Deputy Commissioner Of Income Tax, Corporate Circle 6(2) Corporate Circle 6(2
High Court · 2021 · Dismissed
Revenue
By Sri. A. Shankar, Sr. Counsel Andsri v. Chandrashekar, Adv., Forsri. M. Lava, Adv
High Court · 2021 · Other
—
Janata Textiles (Presently Known As Kanika Texstyles) v. Chief Commissioner Of Income – Taxmadurai
High Court · 2021 · Other
—
M/S.thriveni Earthmovers Pvt. Ltd v. The Assistant Commissioner Of Income Tax, Central Circle
High Court · 2021 · Dismissed
Revenue
Ita/63/2019 Of The Commissioner Of Income-Tax v. M/S Ibm World Trade Corporation
High Court · 2021 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. In The Light Of The Above Development, The Petitioner Has
High Court · 2021 · Allowed
—
R.darampal Pandia,M/S.hermes India (Madras) v. The Chief Commissioner Of Income Tax, Chennai – V
High Court · 2021 · Other
—
Ita/64/2019 Of The Commissioner Of Income-Tax v. M/S Ibm World Trade Corporation
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax Iii, Chennai v. M/S.samalpatti Power Co (P) Ltd., Sreyas Virat
High Court · 2021 · Other
—
P.t.rajan v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai – 600 035
High Court · 2021 · Dismissed
Revenue
Housing Society Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2021 · Allowed
Assessee
The Director Of Income Tax,(International Taxation), Chennai v. M/S.ansaldo Energia Spa,Via N.lorenz 8
High Court · 2021 · Other
—
M.r.engineering v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai – 600 035
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.s.r.a.systems Ltd
High Court · 2021 · Dismissed
Assessee
Ita/429/2015 Of The Commissioner Of Income Tax v. M/S Ibm World Trade Corporation
High Court · 2020 · Dismissed
Assessee
Ita/278/2012 Of The Director Of Income Tax v. M/S Ibm World Trade Corporation
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax-Ivchennai-600 034 v. M/S.m.a.jacob & Company
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income-Tax, Vadodara 1 v. Gujarat Energy Transmission Corporation Ltd
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.lakshmi Machine Works, Periyanayakanpalayam, Coimbatore
High Court · 2020 · Allowed
Revenue
Wp/28758/2004 Of Sultan Pillai & Sons v. The Income Tax Settlement
High Court · 2020 · Allowed
Assessee
Ita/384/2010 Of The Commissioner Of Income-Tax v. M/S Jsw Steel Limited
High Court · 2020 · Allowed
Revenue
Tax Case (Appeal) v. Delivered By Dr.vineet Kothari,J
High Court · 2020 · Dismissed
—
Tvl. Sanmac Motor Finance Ltd v. The Chief Commissioner Of Income Tax, Ayakar Bhavan
High Court · 2020 · Other
—
Ge Hydro France (Formerly Known As Alstomhydro France v. Income Tax Officer, Tds Ward 1(3)(2), Internationaltaxation & Ors
High Court · 2020 · Other
—
Taxap/1064/2018 Of Gujarat Rajya Kamdar Sabha Union Machiwadi v. The Income Tax Officer
High Court · 2020 · Allowed
Assessee
M/S.sakthi Finance Ltd., Dr.nanjappa Road, Coimbatore – 641 018 v. The Chief Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
M/S.mgm Earth Equipment Agencies (P) Limited v. The Chief Commissioner Of Income Tax Chennai-Ii
High Court · 2019 · Dismissed
Revenue
Ita/336/2015 Of Principal Commissioner Of Income Tax Faridabad v. M/S Nhpc Ltd
High Court · 2019 · Other
—
Itr/98/1995 Of Commr Of Income Tax,Jabalpur v. M/S Krishna Oil Extection
High Court · 2019 · Other
—
Appellantthrough: Mr. Ruchir Bhatia, Advocate v. Zte Corporation
High Court · 2019 · Allowed
—
Tushin T.mehtalegal Heir Of Late Tushaar Mehta v. The Chief Commissioner Of Income Tax,Chennai - Ii
High Court · 2019 · Dismissed
Revenue
Sherla v. Wp.544.2019_11.Doc
High Court · 2019 · Allowed
—
M/S B.j. Services Company Middle East Limited v. Deputy Commission Of Income Tax
High Court · 2019 · Dismissed
Revenue
K.parthiban v. The Chief Commissioner Of Income Tax,Tiruchirappalli
High Court · 2019 · Dismissed
Revenue
Spl Industries Ltd v. Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S Jagatjit Industries Ltd
High Court · 2019 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Sms Mavac Uk Ltd
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (International Taxation)-Ii, New Delhi … v. M/S Gil Mauritius Holding Ltd. …
High Court · 2019 · Allowed
Revenue
Commissioner Of Incometax (It) - 4 v. M/S Fox Networks Group Asia Pacific Limited
High Court · 2019 · Dismissed
Assessee
Wp/11516/2019 Of M/S Bangalore Development Authority v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
M/S.shantiniketan Ashraya v. Principal Commissioner Of Income Tax - 10
High Court · 2019 · Other
—
Tax Case Appeal v. Senior Standing Counsel
High Court · 2019 · Allowed
—
Income Tax - International Taxation -1 v. Nuovo Pignone International Slr
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.sivagami Holdings Pvt. Ltd.,Chennai-2
High Court · 2019 · Dismissed
Assessee
Ge Energy Parts Inc v. Commissioner Of Income Tax (International Taxation), Delhi-I
High Court · 2018 · Allowed
Assessee
Ita/635/2009 Of The Dhanalakshmi Bank Ltd., Trichur v. The Commissioner Of Income Tax, Trichur
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax - Internationaltaxation -1 v. Ge Canada Company
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax - Internationaltaxation -1 v. Ge Packaged Power Inc
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax - Internationaltaxation -1 v. Ge Canada Company
High Court · 2018 · Allowed
Revenue
M/S.ta Taylor Private Limited,Chennai-20 v. The Assistant Commissioner Of Income Tax, Corporate Circle3(1), Chennai-34
High Court · 2018 · Dismissed
Revenue
Taxation -1 v. Ge Jenbacher Gmbh & Co. Ohgthrough:mr. Sachin Jolly, Adv
High Court · 2018 · Allowed
—
International Taxation v. Ge Energy (Usa) Llc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Aviation Service Operation Llp
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Caledonian Ltd
High Court · 2018 · Allowed
—
International Taxation v. Ge Energy (Usa) Llc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Pacific Pte Ltd
High Court · 2018 · Allowed
—
International Taxation v. Ge Aviation Materials Lpthrough:mr. Sachin Jolly, Adv
High Court · 2018 · Allowed
—
International Taxation v. Ge Aviation Service Operation Llpthrough:mr. Sachin Jolly, Adv
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Energy (Usa) Llc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Engine Services Malaysia Sdn Bhd
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Energy Parts Inc
High Court · 2018 · Allowed
—
Taxation -1 v. Nuovo Pignone Spa
High Court · 2018 · Allowed
—
International Taxation v. Ge Transportation Parts Llc
High Court · 2018 · Allowed
—
International Taxation v. Ge Engine Services Inc
High Court · 2018 · Allowed
—
International Taxation v. Ge Aviation Materials Lpthrough:mr. Sachin Jolly, Adv
High Court · 2018 · Allowed
—
International Taxation v. Ge Engine Services Malaysia Sdn Bdh
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Canada Company
High Court · 2018 · Allowed
—
Ita/283/2010 Of Smt Madhu Solanki v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Taxation -1 v. Ge Multilin
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Multilin
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Engine Service Disrtibution Llc
High Court · 2018 · Allowed
—
International Taxation v. Ge Engine Services Inc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Multilin
High Court · 2018 · Allowed
—
International Taxation v. Ge Engine Services Inc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Pacific Pte Ltd
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Multilin
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Canada Company
High Court · 2018 · Allowed
—
Taxation)-1 v. Ge Aviation Materials Lp
High Court · 2018 · Allowed
—
Taxation -1 v. Bently Naveda Llc
High Court · 2018 · Allowed
—
Taxation -1 v. Bently Nevada Llc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Pacific Pte Ltd
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Engine Services Mcallen Lp
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Multilin
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Engine Service-Tri Remanufacturing Inc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Engine Service Distribution Llc
High Court · 2018 · Allowed
—
International Taxation v. Bently Nevada Llc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Engine Service-Tri Remanufacturing Inc
High Court · 2018 · Allowed
—
International Taxation v. Ge Engine Services Inc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Engine Services Inc
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Pacific Pte Ltd
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Aviation Materials Lp
High Court · 2018 · Allowed
—
Taxation -1 v. Ge Pacific Pte Ltd
High Court · 2018 · Allowed
—
The Commissioner Of Income Tax - Internationaltaxation -1 v. Bently Nevada Llc
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax - Internationaltaxation -1 v. Ge Engine Service-Tri Remanufacturing Inc
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax - Internationaltaxation -1 v. Bently Nevada Llc
High Court · 2018 · Allowed
Revenue
C/Taxap/1224/2018 Order v. C/Taxap/1224/2018 Order
High Court · 2018 · Dismissed
—
M/S.smr Cotton Mills Pvt.ltd., Rasipuram v. The Commissioner Of Income Tax, Salem
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.sundaram Brake Liningslimited, Padi,Chennai-600 050
High Court · 2018 · Dismissed
Assessee
Sanjay Ghai … v. Chief Commissioner Of Income Tax & Another …
High Court · 2018 · Dismissed
Revenue
International Taxation -1 v. Ge Engine Services Llc
High Court · 2018 · Other
—
Commissioner Of Income Tax Iii,Chennai v. Southern Petro Chemical Industriescorporation Ltd.,Spic House
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax -International Taxation -3 v. Shanghai Electric Group Co. Ltd Through
High Court · 2018 · Dismissed
Assessee
Ita/1208/2009 Of Commissioner Of Income Tax, Cochin v. Fertiizers And Chemicals Travancore Ltd
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax -International Taxation-2 v. Kss Engineering Ltd
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax -International Taxation-3 v. Sumitomo Corporation
High Court · 2018 · Dismissed
Assessee
Itta/324/2003 Of The Commissioner Of Income Tax-Ii,Vsp v. M/S Skoda Export Company Ltd.,Vsp
High Court · 2018 · Dismissed
Assessee
Ita/94/2008 Of The Commissioner Of Income Tax, Tvm v. Baby Marine Exports, Kalluvilla
High Court · 2018 · Other
—
Harish Kumar Gupta v. Chief Commissioner, Income Tax & Others
High Court · 2018 · Dismissed
Revenue
Itta/130/2005 Of Siemens Ag, Federal Republic Of Germany v. The Deputy Commissioner Of Income-Tax, Visakhapatnam
High Court · 2017 · Other
—
Commissioner Of Income Tax v. M/S Delhi Brass & Metal Works
High Court · 2017 · Other
—
The Commissioner Of Income Tax v. M/S Siel Ltd
High Court · 2017 · Other
—
A.kuberankartha Of V.v.arumugam Chettiar [Huf v. The Chief Commissioner Of Income Tax,Chennai-Vi,Iii Floor, Aayakar Bhawan
High Court · 2017 · Dismissed
Revenue
R.mani v. The Chief Commissioner Of Income Tax,Tiruchirappalli
High Court · 2017 · Allowed
Assessee
Mr.john Baptist Lasrado v. Income Tax Settlement Commission,Additional Bench
High Court · 2017 · Allowed
Assessee
Date Of Order 14-11-2017 In W.p v. The Addl. Commissioner Of Income-Tax And Anr
High Court · 2017 · Dismissed
Revenue
Wp(C)/15456/2011 Of C.v.jayachandran v. The Chief Commissioner Of Incometax
High Court · 2017 · Dismissed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Frontline Business Solutions Pvt. Ltd. & Ors
High Court · 2017 · Allowed
Revenue
Vignesh Real Estate v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai
High Court · 2017 · Allowed
Assessee
M/S. M.a. Jacob's Carpets & Furnishing Company,10 v. Commissioner Of Income Tax – Ivchennai – 600 034
High Court · 2017 · Allowed
Assessee
M/S.vijayan Automobiles v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai-600 035
High Court · 2017 · Allowed
Assessee
M.muthian v. Commissioner Of Income Tax
High Court · 2017 · Other
—
M/S.sri Sastha Oil Stores v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai 600 035
High Court · 2017 · Allowed
Assessee
Shri.kuldip Rai Mahajan v. The Income Tax Settlement Commission, Additional Bench, 488-489,Anna Salai, Chennai-600 035
High Court · 2017 · Allowed
Assessee
K.r.balasubramanian v. The Income Tax Settlement Commission,Additional Bench,488-489, Anna Salai, Chennai-35
High Court · 2017 · Allowed
Assessee
Wa/1269/2014 Of Arun Sunny v. Chief Commissioner Of Income Tax
High Court · 2017 · Other
—
Commissioner Of Income Tax (Internationaltaxation)- 1 v. Aspect Software Inc.respondentthrough: Ms. Rashmi Chopra With Ms. Asiya,Advocates
High Court · 2017 · Other
—
P-1 Is Amendedas Per Order Dated:08.02.2017 In Wmp v. The Director General Of Income Tax (Inv)
High Court · 2017 · Dismissed
Revenue
Punjab State Co-Operative Supply & Marketing Federation Ltd v. Chief Commissioner Of Income-Tax And Another
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax - I, Chennai v. M/S Arkay Leathers (P) Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax (International v. National Petroleum Construction Company
High Court · 2017 · Allowed
Revenue
Itxa/1302/2014 Of The Commissioner Of Income Tax v. M/S Glenmark Pharmaceuticals Ltd
High Court · 2017 · Dismissed
Assessee
Taxation-2 v. Zte Corporation
High Court · 2017 · Dismissed
—
Vishal Tools Industries v. Commissioner Of Income Tax, Jalandhar
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Upaan Resorts P. Ltd. Through: None
High Court · 2017 · Dismissed
Assessee
Humayun Suleman Merchant v. The Chief Commissioner Of Income Tax (X), Mumbai & Anr
High Court · 2016 · Dismissed
Revenue
Shakti Bhog Foods Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2016 · Dismissed
Revenue
R.anandakumar v. The Chief Commissioner Of Income Taxtiruchirappalli. Prayer
High Court · 2016 · Allowed
Assessee
Wp(C)/16821/2013 Of Nimmi John Chackola v. The Chief Commissioner Of Income Tax, Cochin
High Court · 2016 · Dismissed
Revenue
M/S.miller Knits,Tirupur v. The Income Tax Officer,Ward-I(4), Tirupur
High Court · 2016 · Other
—
M/S.mrf Ltd v. The Deputy Commissioner Of Income-Tax, Large Tax Payer Unit, Chennai 600 101
High Court · 2016 · Dismissed
Revenue
Director Of Income Tax v. Ericsson Ab
High Court · 2016 · Dismissed
Assessee
M/Snortel Networks India International Inc v. The Director Of Income Tax -I
High Court · 2016 · Allowed
Assessee
The Pr. Commissioner Of Income Tax-I, Chandigarh v. M/S Rana Sugar Ltd., Chandigarh
High Court · 2016 · Allowed
Revenue
R.kothandaram v. The Chief Commissioner Of Income Tax V
High Court · 2016 · Dismissed
Revenue
Atamjit Singh v. Commissioner Of Income Tax-Ii, Jalandhar
High Court · 2016 · Allowed
Assessee
Director Of Income Tax v. Royal Jordanian Airlines
High Court · 2015 · Allowed
Revenue
Ram Niwas v. Chief Commissioner Of Income Tax, Panchkula And Others
High Court · 2015 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Faridabad v. Shri Krishan Gopal (Huf
High Court · 2015 · Allowed
Revenue
Director Of Income Tax (It)-I, Mumbai.… Appellant's v. Satellite Television Asian Region Ltd.(Star Ltd.), Mumbai.…
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Taxtamil Nadu – I, Madras v. M/S.ambattur Clothing Limitedno.86, E/2, Industrial Estate,Ambattur, Chennai – 58
High Court · 2015 · Allowed
Revenue
Gulmohar Residency v. Assistant Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Itxa/1381/2013 Of Director Of Income Tax (It)-Ii,Mumbai-400 038 v. Booz Allen And Hamilton (India) Ltd. And Co. Kg.singapur.,Mumbai-400 001
High Court · 2015 · Dismissed
Assessee
Director Of Income Tax(It)-I v. M/S. Reuters Television Ltd
High Court · 2015 · Remanded
—
Agence Frances Press v. Asst. Dirctor Of Income Tax Through
High Court · 2015 · Allowed
Assessee
Zulfikar Jeewanjee Moriswala & Anr v. Deputy Commissioner Of Income Tax & Ors
High Court · 2015 · Dismissed
Revenue
Tax, International Taxation v. S. Ravinira Bhat, Jrkajba, J
High Court · 2015 · Dismissed
—
The Commissioner Of Income-Tax Xviii Piramal Chambers, Parel, Mumbai-400 012 v. The Appellant Purports To Pose Question Of Law Referred
High Court · 2015 · Dismissed
Assessee
M/S.sanmar Speciality Chemicals Ltd v. The Deputy Commissioner Of Income Tax Company Cirlce – Iii(2) Chennai
High Court · 2015 · Dismissed
Revenue
Wp v. Chief Commissioner Of Income Tax-Iii, A.p., Aayakar
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Mangal Tirth Estates Ltd
High Court · 2015 · Other
—
Wp(C)/25146/2010 Of Deliza Residency v. Chief Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Ellora Time Private Limited v. Joint Commissioner Of Income Tax....opponent(S
High Court · 2014 · Allowed
Assessee
Taxap/339/2006 Of Commissioner Of Income Tax, Valsad v. Sovereign Holdings Pvt. Ltd
High Court · 2014 · Allowed
Revenue
Itta/86/2004 Of Fenoplast Limited v. Deputy Commissioner Of Income-Tax
High Court · 2014 · Dismissed
Revenue
Vijay Trading Co v. Income Tax Officer....opponent(S
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax-I v. Bayer Abs Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Joint Commissioner Of Income Tax v. Sumit Industries Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Gujatrat Gold Coin Ceremics Ltd v. Chief Commisisoner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax v. Gujarat Mineral Development Corporation Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Standard Chartered Grindlays Pvt. Ltd v. Dy. Director Of Income Tax (International Taxation), Circle 2(2), New Delhi & Ors
High Court · 2014 · Other
—
Wa/3640/2013 Of The Chief Commissioner Of Income Tax v. M/S Ub Global Corporation
High Court · 2014 · Allowed
Revenue
Income Tax v. Kwality Biscuits Ltd. Reported
High Court · 2014 · Allowed
Revenue
Commissioner Of Income-Tax v. Rolta India Ltd. Reported In 330 Income Tax Reports 470
High Court · 2014 · Partly Allowed
—
Commissioner Of Income Tax(Central), Ludhiana v. Sh. Sandeep Jain
High Court · 2014 · Allowed
Revenue
Ita/836/2008 Of The Commissioner Income Tax v. M/S Thumbay Holdings (P) Ltd
High Court · 2014 · Allowed
Revenue
Ita v. After Hearing Learned Counsel
High Court · 2014 · Dismissed
—
Wp/5358/1999 Of East India Petroleum Limited v. The Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
The Director Of Income Tax(International Taxation)-Ii… v. Bechtel International Inc Usa
High Court · 2014 · Dismissed
Assessee
In Both Appeals v. M/S. Linklaters
High Court · 2014 · Dismissed
—
Director, Income Tax (International Taxation v. M/S B.j. Service Co. (M.e.) Ltd
High Court · 2014 · Other
—
The Director Of Income Tax(International Taxation)-Ii v. M/S.set Sattellite (Singapore ) Pte. Ltd.…
High Court · 2014 · Dismissed
Assessee
The Director Of Income Tax-International Taxation v. Mr.brian Stanislaus Fernandez
High Court · 2014 · Dismissed
Assessee
M/S Omaxe Ltd. And Anr v. Deputy Commissioner Of Income Tax And Anr
High Court · 2014 · Allowed
Assessee
The Commissioner Of Income Taxchennai v. M/S.aban Loyd Chiles Offshore Ltd96, Pantheon Road, Egmorechennai 600 008
High Court · 2014 · Allowed
Revenue
N.k.industries Ltd v. Income Tax Officer (Osd
High Court · 2014 · Allowed
Assessee
D.b. Income Tax Appeal v. I.t.o. Ward-1
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax- Ii v. Commissioner Of Income Tax- I
High Court · 2014 · Other
—
C M Smith And Sons v. Assistant Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Cadila Pharmaceuticals Ltd.....opponent(S
High Court · 2013 · Dismissed
Assessee
Director Of Income Tax & Another. .……… v. Enron Global Exploration & Production Inc. ..………
High Court · 2013 · Other
—
Itta/115/2001 Of The Commissioner Of Income Tax Hyd v. M/S Southern Plant Aids P Ltd
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax v. Meghmani Organics Ltd.....opponent(S
High Court · 2013 · Dismissed
Assessee
M/S.p.k.ramasamy Nadar & Bros v. The Income Tax Officerward I(3)Virudhunagar
High Court · 2013 · Dismissed
Revenue
Wp/27469/2013 Of M/S. National Academy Of Construction v. The Assistant Director Of Income Tax (Exemptions)-I
High Court · 2013 · Other
—
Commissioner Of Income Tax Xiii v. Naresh Kumar
High Court · 2013 · Allowed
Revenue
Ester Industries Ltd v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
M/S Microsoft Corporation (I) Pvt. Ltd v. Deputy Commissioner Of Income Taxand Anr
High Court · 2013 · Allowed
Assessee
The Director Of Income Tax (It) -2, Mumbai v. M/S.nickelodeon Asia Holding Pte Limited
High Court · 2013 · Allowed
Revenue
Itxa/2059/2011 Of The Commissiosner Of Income Tax -Central -I v. Jafferali Kasamali Rottonsey
High Court · 2013 · Dismissed
Assessee
The Director Of Income Tax (International Taxation v. M.s.sanklecha,Jj.date : 12[Th] February, 2013
High Court · 2013 · Dismissed
Assessee
The Director Of Income Tax,(It)-1,Mumbai v. M/S. Twentieth Century Fox Internationalcorporation
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax – 18, Mumbai v. Shri Suresh Balkrishnan
High Court · 2013 · Dismissed
Assessee
Director Of Income Tax (International Taxation v. Toyo Engineering Corporation
High Court · 2013 · Dismissed
Assessee
Db Income Tax Appeal v. M/S. Chambal Fertilizers & Chemicals Ltd.gadepan, Kota
High Court · 2013 · Allowed
Revenue
The Director Of Income Tax (International Taxation v. M/S.valentine Maritime (Gulf) Limited
High Court · 2013 · Dismissed
Assessee
Wp(C)/33000/2005 Of Y.madhavan Nair v. Chief Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
The Director Of Income Tax (International Taxation v. Siemens Aktiengesellschaft
High Court · 2012 · Other
—
Director Of Income-Tax (International Taxation v. M/S.siemens Aktiengesellschaft
High Court · 2012 · Other
—
In W.p.(C) v. Commissioner Of Income Tax (223 Itr 209
High Court · 2012 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S. Indian Oil Corporation Ltd.,G
High Court · 2012 · Other
—
Sak Industries Private Limited & Anr v. Deputy Commissioner Of Income Tax Circle 7(1) & Anr
High Court · 2012 · Allowed
Assessee
Wa/1709/2008 Of V.stanley Paulus v. Deputy Commissioner Of Income Tax
High Court · 2012 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S Goel Jewellers …
High Court · 2012 · Other
—
Direct Taxes,Having Office v. Bakre, Jj
High Court · 2012 · Dismissed
—
Super Cassettes Industries Ltd v. Chief Commissioner Of Income Tax
High Court · 2012 · Other
—
Commissioner Of Income Tax v. M/S.godwin Steels Pvt. Ltd
High Court · 2012 · Allowed
Revenue
Gem Sanitary Appliances P. Ltd v. Chief Commissioner Income Tax Delhi –Iv And Others
High Court · 2012 · Other
—
J U D G M E N T v. Hindustan Bulk Carriers
High Court · 2012 · Allowed
—
The Supreme Court In Cit v. Tulsyan Nec Ltd[[1
High Court · 2012 · Allowed
Revenue
By Adv. Sri.harisankar v. Menon
High Court · 2011 · Dismissed
—
Orissa Rural Housing Development Corporation Ltd v. The Assistant Commissioner Of Income Tax, Circle – 1(1), Aayakar Bhawan, Rajaswavihar, Bhubaneswar
High Court · 2011 · Other
—
M/S.agarshans164, Linghi Chetty Street,Chennai – 600 001 v. The Income Tax Settlement Commission, Additional Bench, 488/489, Anna Salai, Chennai – 35
High Court · 2011 · Dismissed
Revenue
Itta/275/2011 Of The Commissioner Of Income Tax [Central] v. M/S Sri Rayalaseema Green Energy Limited
High Court · 2011 · Dismissed
Assessee
Director Of Income Tax v. L.s. Cables Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax-Central-1, R v. Shri Jyotindra B. Mody
High Court · 2011 · Dismissed
Assessee
Raju Bhojwani v. Chief Commissioner Of Income Tax-Xi
High Court · 2011 · Dismissed
Revenue
The Commissioner Of Income Tax-I, Chandigarh v. M/S Rana Sugars Ltd
High Court · 2011 · Allowed
Revenue
N.m. Road, Mumbai – 400 038 v. M/S.may & Baker Limited
High Court · 2011 · Dismissed
—
The Commissioner Of Income Tax – 3, Mumbai v. Sicom Limited, Mumbai
High Court · 2011 · Other
—
Vishal Tools & Forgings Private Limited v. Commissioner Of Income Tax, Jalandhar
High Court · 2011 · Allowed
Assessee
M/S Power Drugs Ltd v. Commissioner Of Income Tax And Another
High Court · 2011 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Nahar Spinning Mills Ltd
High Court · 2011 · Allowed
Revenue
The Director Of Income Tax (International Taxation v. M/S.abacus International Private Limited
High Court · 2011 · Dismissed
Assessee
The Director Of Income Tax (International Taxation v. M/S.arc Line (Mauritius
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax - Ii, Pune v. M/S.patni Computer Systems Limited
High Court · 2011 · Allowed
Revenue
The Director Of Income Tax (International Taxation v. M/S.arc Line (Mauritius
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax - 9, Mumbai v. Rahil Impex Private Limited
High Court · 2011 · Dismissed
Assessee
Op/25976/1999 Of M/S.cochin International Airport Ltd v. The Asst.commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Shveta Nanda v. Commissioner Of Income Tax,Chandigarh And Others
High Court · 2011 · Dismissed
Revenue
M/S Amtek Auto Limited v. The Commissioner Of Income Tax, Gurgaon
High Court · 2011 · Dismissed
Revenue
Director Sri Megharaj v. Deputy Commissioner Of Income Tax
High Court · 2011 · Other
—
The Commissioner Of Income Tax v. M/S Steel Steips Leasing Ltd
High Court · 2011 · Allowed
Revenue
Nmw/504/2010 Of Jairaj Kantilal Sonawala And 2 Ors v. The Chief Commissioner Of Income Tax City-2, Thane And Anr
High Court · 2011 · Dismissed
Revenue
Embrocia Hatcheries Pvt. Ltd v. The Income Tax Officer-Cum-Assessing Officer And Others
High Court · 2011 · Other
—
Haryana Warehousing Corporation v. Chief Commissioner Of Income Tax And Another
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax, Hisar v. Adarsh Kumar Goel,J
High Court · 2011 · Allowed
Revenue
Ita/20/2010 Of The Commissioner Of Income Tax v. Sri.b.lakshmikanthan
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax - Ii, Pune v. Patni Computer Systems Limited
High Court · 2011 · Dismissed
Assessee
Director Of Income Tax, New Delhi v. Lg Cable Ltd
High Court · 2010 · Other
—
M/S. J.j. Associates v. Commissioner Of Income Taxpatiala
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax Through: Ms. Sonia Mathur, Adv v. Pnb Finance & Industries Ltd
High Court · 2010 · Other
—
K.k. Kansal v. Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
The Commissioner Of Income Tax v. Shri Ashok Kumar
High Court · 2010 · Dismissed
Assessee
Rc/44/1996 Of I.t.w.signodia India Ltd v. The Commissioiner Of Income Tax.hyd
High Court · 2010 · Dismissed
Revenue
Wp/7570/2009 Of Vanaja Finance v. The Income Tax Officer
High Court · 2010 · Dismissed
Revenue
Haryana Warehousing Corporationpanchkula v. Deputy Commissioner Of Income-Taxspecial Range, Panchkula
High Court · 2010 · Other
—
Commissioner Of Income Tax Delhi-Iv v. International Travel House Ltd
High Court · 2010 · Other
—
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High Court · 2010 · Other
—
Commissioner Of Income Tax (Central), Ludhiana v. Arun Kapoor
High Court · 2010 · Allowed
Revenue
M/S Jacob Export House v. Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax v. Salora International Ltd
High Court · 2010 · Other
—
Ayakar Bhavan, Mumbai – 400 020 v. Apar Industries Limited,Apart House, 5 Corporate Park
High Court · 2010 · Allowed
—
P.p.c. Business & Products Pvt. Ltd v. Chief Commissioner Of Income Tax
High Court · 2010 · Other
—
Haryana Warehousing Corporation v. Chief Commissioner Of Income Tax, Haryana Region& Another
High Court · 2010 · Other
—

Key issues litigated under Section 234B

Section 234B case law — FAQs

What does Section 234B of the Income-tax Act deal with?
Section 234B relates to Interest on Advance Tax Default. This page collects 398 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 234B.
How many case laws are available on Section 234B?
EaseValue has indexed 398 income-tax judgments citing Section 234B — each with parties, citation, court, year, outcome and the full order text.
How can Section 234B judgments help my case?
They show how courts have decided Section 234B 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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