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Income-tax Act · Case Law

Section 24 Income Tax Case Law — House Property Deductions

Browse 173 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 24 (House Property Deductions) 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 24 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 24 (showing 173 of 173)

Oil & Natural Gas Corporation Limited v. Commissioner Of Income Tax &Anr
Supreme Court · 2015 · [2015] 9 S.C.R. 992 · Dismissed
Revenue
Commissioner Of Income Tax, Kerala v. M/S. Travancore Sugar And Chemicals Ltd
Supreme Court · 2015 · [2015] 6 S.C.R. 782 · Other
—
Commissioner Of Income Tax, Jalpaiguri v. Om Prakash Mittal
Supreme Court · 2005 · [2005] 2 S.C.R. 263 · Other
—
Orissa State Warehousing Corpn. Etc v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · Dismissed
Revenue
M/S. Poothundu Plantations Pvt. Ltd v. Agricultural Income Tax Officer, Chittoor, Kerala State And Ors
Supreme Court · 1996 · [1996] SUPP. 3 S.C.R. 567 · Allowed
Assessee
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
Commissioner Of Income-Tax, Kanpur v. Behari Lal Ram Charan Ltd
Supreme Court · 1987 · [1987] 2 S.C.R. 1159 · Dismissed
Assessee
Commissioner Of Income-Tax, Delhi v. Mahalaxmi Sugar Mills Co. Ltd
Supreme Court · 1986 · [1986] 3 S.C.R. 150 · Allowed
Revenue
Jamnaprasad Kanhaiyalal v. Commissioner Of Income-Tax, M.p., Bhopal
Supreme Court · 1981 · [1981] 3 S.C.R. 849 · Other
—
H. D. Devasia & Co., Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1979 · [1979] 3 S.C.R. 1271 · 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
Commissioner Of Income Tax (Central) Delhi v. Harprasad & Co. (P) Ltd
Supreme Court · 1975 · [1975] 3 S.C.R. 696 · Allowed
Revenue
Raghunath Prasad Poddar Etc v. Commissioner Of Income Tax, Calcutta
Supreme Court · 1973 · [1974] 1 S.C.R. 91 · Allowed
Assessee
Western States Trading Co. Ltd v. Commissioner Of Income Tax, Central Calcutta
Supreme Court · 1971 · [1971] 3 S.C.R. 383 · Allowed
Assessee
Estate Of Late Rangalal Jajodia v. Commissioner Of Income-Tax, Madras
Supreme Court · 1970 · [1971] 2 S.C.R. 807 · Partly Allowed
Partly
Commissioner Of Income-Tax, Punjab v. Kulu Valley Transport Co. (P) Ltd
Supreme Court · 1970 · [1971] 1 S.C.R. 452 · Dismissed
Assessee
Produce Exchange Corporation Ltd v. Commissioner Of Income Tax
Supreme Court · 1970 · [1971] 1 S.C.R. 382 · Allowed
Assessee
Commissioner Oj!' Income-Tax, Andhra Pradesh, Hyderabad v. A. Dharma Reddy, Morthad
Supreme Court · 1969 · [1969] 3 S.C.R. 782 · Dismissed
Assessee
Sahu Rajeshwar Nath v. Income-Tax Officer
Supreme Court · 1968 · [1969] 1 S.C.R. 999 · Dismissed
Revenue
Commissioner Of Income-Tax, U.p v. Jagannath Mahadeo Prasad, Etc
Supreme Court · 1968 · [1969] 1 S.C.R. 537 · Allowed
Revenue
S. Sankappa Amd Others v. The Income-Tax Officer, Central Circle Ii, Bangalore
Supreme Court · 1967 · [1968] 2 S.C.R. 674 · Dismissed
Revenue
Commissioner Of Income-Tax, Uttar Pradesh v. Manmohan Das
Supreme Court · 1965 · [1966] 2 S.C.R. 531 · Dismissed
Assessee
Delhi-1 v. M/S Burda Druck India Pvt. Ltd
High Court · 2023 · Other
—
Of India v. Ganpati Dealcom Pvt. Ltd. (Civil Appeal
High Court · 2023 · Allowed
—
Katti Ma v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Reportable v. Itat
High Court · 2023 · Dismissed
—
Krinesh Natwarlal Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Chhaganbhai Bholidas Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Chhaganbhai Bholidas Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Prathmesh Chhaganbhai Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Lataben Dashrath Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Sayra Bano v. Principal Commissioner Of Income Tax And Others
High Court · 2021 · Allowed
Assessee
D.dilipkumar v. Union Of India
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax (It)-4 … v. Taj Tv Limited …
High Court · 2020 · Dismissed
Assessee
Ankush Jain v. Pr. Commissioner Of Income Tax-4
High Court · 2019 · Dismissed
Revenue
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Ita/49/2003 Of Vijaya Khandelwal v. Income Tax Officer
High Court · 2019 · Allowed
Assessee
Chandreshbhai Jayantibhai Patel v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Sh. Sharvan Kumar Sharma v. Income Tax Officer , Ward
High Court · 2018 · Allowed
Assessee
Sh. Ram Ji Lal Meena v. Income Tax Officer, Ward
High Court · 2018 · Allowed
Assessee
Shri Vasumal Jethani v. Commissioner Of Income Tax Jaipur
High Court · 2017 · Allowed
Assessee
Ori. T v. Venugopal
High Court · 2016 · Dismissed
—
Abhishek Govil v. Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Wta v. Commissioner Of Wealth Tax, Shimla
High Court · 2015 · Dismissed
—
P.m.s Diesels v. Commissioner Of Income-Tax-2, Jalandhar
High Court · 2015 · Allowed
Assessee
Aroon Purie v. Commissioner Of Income Tax
High Court · 2015 · Other
—
Wp/1931/2003 Of M/S. Ananda Nilayam v. Income Tax Officer
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax: Delhi-Viii v. Ashok Mittal
High Court · 2013 · Allowed
Revenue
Cit v. Ansal Properties & Infrastructure Ltd
High Court · 2012 · Other
—
Taxap/65/2000 Of Comm. Of Income Tax v. Krishna Cold Storage
High Court · 2012 · Dismissed
Assessee
Psb Industries India Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
State Bank Of Bikaner Andjaipur v. Commissioner Ofincome Tax
High Court · 2010 · Dismissed
Revenue
Mumbai – 400 020 v. Deputy Commissioner Of Income-Tax 1(1
High Court · 2010 · Allowed
Assessee
H.p.t.d.c, Shimla v. Ita
High Court · 2009 · Allowed
—
Commissioner Of Income (Gift) Tax v. Bharatidevi Sarabhai
High Court · 2001 · Dismissed
Assessee
Vimla Siddharthbhai v. Commissioner Of Income Tax
High Court · 1998 · Allowed
Assessee

Key issues litigated under Section 24

Section 24 case law — FAQs

What does Section 24 of the Income-tax Act deal with?
Section 24 relates to House Property Deductions. This page collects 173 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 24.
How many case laws are available on Section 24?
EaseValue has indexed 173 income-tax judgments citing Section 24 — each with parties, citation, court, year, outcome and the full order text.
How can Section 24 judgments help my case?
They show how courts have decided Section 24 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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