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Income-tax Act · Case Law

Section 254 Income Tax Case Law — ITAT Orders

Browse 629 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 254 (ITAT Orders) 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 254 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 254 (showing 300 of 629)

Deputy Commissioner Of Income Tax & Anr v. M/S. Pepsi Foods Ltd. (Now Pepsico India Holdings Pvt. Ltd.)
Supreme Court · 2021 · [2021] 4 S.C.R. 1 · Dismissed
Assessee
Assistant Commissioner, Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd
Supreme Court · 2008 · [2008] 13 S.C.R. 421 · Dismissed
Assessee
Honda Siel Power Products Ltd v. Commissioner Of Income Tax, Delhi
Supreme Court · 2007 · [2007] 12 S.C.R. 552 · Allowed
Assessee
Commissioner Of Income Tax, Mumbai v. M/S. Damani Brothers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 424 · Allowed
Revenue
Commissioner Of Income Tax Kerala, Ernakulam v. V.damodaran,Trivandrum
Supreme Court · 1979 · [1980] 1 S.C.R. 944 · Partly Allowed
Partly
Income Tax Officer 'A' Ward, Indore v. Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd., Birlagram, Nagda
Supreme Court · 1975 · [1976] 1 S.C.R. 855 · Allowed
Revenue
Principal Commissioner Of Income Tax 13 Kolkata v. Rahul Pandey
High Court · 2025 · Allowed
Revenue
Nafr v. Assistant Commissioner Of Income Tax Central Circle-Ii, Raipur, Chhattisgarh
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Crown Electromechanical Pvt Ltd v. Principal Commissioner Of Income Tax, Kolkata – 1 And Ors
High Court · 2025 · Other
—
Wp/16891/2006 Of Vitp Pvt Ltd., Madhapur, Hyderabad And 1 v. Asst.commissioner Of Income Tax, Hyderabad And 1
High Court · 2025 · Other
—
Commissioner Of Income Tax,International Taxation,Chennai v. M/S.laserwords Us Inc
High Court · 2025 · Dismissed
—
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Allowed
Assessee
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Other
—
M/S.coromondel Cabeles P. Ltd.,A v. The Assistant Commissioner Of Income Tax,Company Circle – I (3),Chennai
High Court · 2025 · Dismissed
Revenue
Taxc v. Income Tax Officer, Ward-1(1), Aaykar Bhawan, Civil Lines,Raipur, Chhattisgarh
High Court · 2025 · Other
—
I.assistant Commissioner Of Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd. (2008) 14 Scc 171 Kutch Stock Exchange Ltd. (2008) 14 Scc 171
High Court · 2025 · Allowed
Revenue
Ameeta Goyal v. The Assessment Unit Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
And W.m.p(Md) Nos.10766 v. The Deputy Commissioner Of Income Tax, Central Circle – 2, Central Circle – 2
High Court · 2025 · Dismissed
Revenue
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Taxchennai v. M/S. Cognizant Technology Solutions India Pvt. Ltd.6[Th] Floor, New
High Court · 2024 · Other
—
T.c.a v. The Income Tax Officer,Business Ward – I (1),Chennai – 600 034
High Court · 2024 · Allowed
Assessee
Ita/125/2021 Of The Pr. Commissioner Of Income Tax v. M/S Apotex Pharmachem India Pvt Ltd
High Court · 2024 · Other
—
Ita/508/2022 Of The Pr. Commissioner Of Income Tax v. M/S Sri Jaya Prakash
High Court · 2024 · Other
—
Ita/19/2022 Of Pr. Commissioner Of Income Tax 2 v. M/S Technotree Convergence Ltd
High Court · 2024 · Other
—
Shri.anjaneyalu Jayapal v. The Income Tax Appellate Tribunal
High Court · 2024 · Other
—
Sree Venkateswara Educational Trust v. The Income Tax Officer,Exemptions Ward, Salem
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -7 v. Sumitomo Corporation India (P) Ltd
High Court · 2024 · Dismissed
Assessee
Arjun v. The Income-Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai 600 035
High Court · 2024 · Allowed
Assessee
Moser Baer India Ltd v. Income Tax Officer
High Court · 2024 · Other
—
Ess Singapore Branch v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
M/S.das Lagerways Wind Turbine Ltd.,Trichy 620 014 v. The Assistant Commissioner Of Income Tax,Company Circle-1(4)
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
Wp/20431/2024 Of M/S Kantar Gdc India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
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
A Limited Company, Rep. By Its Managing Director v. The Income Tax Appellate Tribunal Chennai 'B' Bench, Besant Nagar, Chennai – 600 090
High Court · 2024 · Dismissed
Revenue
Tca/149/2024 Of Commissioner Of Income Tax v. S Devi
High Court · 2024 · Dismissed
Assessee
Wp(C)/27623/2024 Of Shaji Ayyappan v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp/12490/2024 Of Naveen Kottgere Shivaprakash v. The Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Mufg Bank Ltd v. Assistant Commissioner Of Income Tax Circle 2 (2)(1) & Ors
High Court · 2024 · Dismissed
Revenue
Ram Avtar Bansal v. Income Tax Officer, Ward 61(2), New Delhi
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax – 2, Kolkata v. West Bengal Infrastructure Development Finance Corporation Limited
High Court · 2024 · Dismissed
Assessee
Sunshine Capital Limited v. Deputy Commissioner Of Income Tax- Circle-9(1), Delhi & Ors
High Court · 2024 · Other
—
Wp/1706/2023 Of Exxonmobil Company India Pvt. Ltd v. The Deputy Commissioner Of Income-Tax-6-1-I
High Court · 2024 · Other
—
Shourya Towers Pvt Ltd v. Pr Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pramod Kumar Bihari v. Opposite Parties
High Court · 2024 · Dismissed
—
Ruhr Ispat Private Limited v. The Deputy Commissioner Of Income Tax, Circle 1(1), Kolkata And Ors
High Court · 2024 · Other
—
Honda Trading Corporation India Private Limited v. Assistant Commissioner Of Income-Tax & Ors
High Court · 2024 · Dismissed
Revenue
Vijay Channabasav Suttatti v. Assistant Commissioner Of Income Tax Circle And Anr
High Court · 2024 · Dismissed
Revenue
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax-4 v. M/S Humboldt Wedag India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Genpact India Private Limited v. Deputy Commissioner Of Income Tax, Circle 10(1), New Delhi And Ors
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Qualcomm Incorporated
High Court · 2024 · Allowed
Revenue
Wp/16223/2023 Of M/S Biesse India Pvt. Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp(C)/30209/2022 Of Pareed Abdul Salam v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income-Tax Officer
High Court · 2024 · Dismissed
Revenue
Shri M.srinivasulu,New v. The Assistant Commissioner Of Income Tax,Non Corporate Circle 10(1),Chennai 600 034
High Court · 2023 · Dismissed
Revenue
Pr Commissioner Of Income Tax, Central-3 v. Sh. Shyam Sunder Jindal
High Court · 2023 · Other
—
By Advs. Sri v. P. Narayanan Sri. Alan Priyadarshi Dev
High Court · 2023 · Allowed
—
K.loganathan v. Income Tax Officer,Business Ward Iv(1
High Court · 2023 · Other
—
The Lncome Tax Officer, Ward 10 [10], Hyderabad v. Prasad(Sc For Lncome Tax
High Court · 2023 · Allowed
—
Shiva Educational Society v. Principal Commissioner Of Income Tax-Ii, Chandigarh
High Court · 2023 · Allowed
Assessee
Wp/22151/2023 Of Mahesh Goud Voruganti v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Bhubaneswar v. Sekhar Kumar Mohapatra
High Court · 2023 · Other
—
Wp/8528/2019 Of M/S. Tns India Private Limited v. The Assistant Commissioner Of Income Tax Circle- 2(2)
High Court · 2023 · Other
—
Wp/19673/2023 Of Ibm India Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp/20579/2022 Of M/S. I. G. Petrochemicals Ltd v. The Income-Tax Appellate Tribunal
High Court · 2023 · Dismissed
Revenue
A.r.imtiyaz Ahmed,New v. The Assistant Registrar, Income Tax Appellate Tribunal, A
High Court · 2023 · Other
—
Uop India Private Limited v. Pcit 9 Principal Commissioner Of Income Tax -9
High Court · 2023 · Allowed
Assessee
Wp/13953/2020 Of United Spirits Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Mr. D.k. Dwibedi, Advocate v. Principal Chief Commissioner Of Income Tax And Others
High Court · 2023 · Other
—
I. _Sudhir Kumar Agarwal v. Ito Bhilai_[10
High Court · 2023 · Allowed
Assessee
Wp/10810/2023 Of Kennametal India Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp/17655/2023 Of Venkat Rao Paleti v. The Commissioner Of Income Tax (Appeals)
High Court · 2023 · Dismissed
Revenue
Wp/982/2007 Of M/S. Indusind Bank Ltd v. Income-Tax Settlement Commission And 3 Ors
High Court · 2023 · Other
—
Wp/983/2007 Of M/S. Indusind Bank Ltd v. Income-Tax Settlement Commission And 3 Ors
High Court · 2023 · Other
—
Sengoda Gounder Natarajan v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
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
Sanjay Aggarwal v. Income Tax Officer And Ors
High Court · 2023 · Other
—
Sushil Kumar Goyal & Ors v. Principal Commissioner Of Income Tax-1 & Ors
High Court · 2023 · Dismissed
Revenue
Bishan Das Goyal Huf v. The Pr. Commissioner Of Income Tax-14
High Court · 2023 · Dismissed
Revenue
Wpc/770/2023 Of Nirmal Kumar Pradeep Kumar (Huf) v. The Union Of India
High Court · 2023 · Allowed
Assessee
Ardent Info Systems Pvt. Ltd v. Pr Commissioner Of Income Tax -1 & Ors
High Court · 2023 · Dismissed
Revenue
Ita/705/2018 Of Pr. Commissioner Of Income Tax v. Smt. G. Lakshmi Aruna
High Court · 2023 · Allowed
Revenue
Ita/704/2018 Of Pr. Commissioner Of Income Tax v. Shri. Gali Janardhana Reddy
High Court · 2023 · Allowed
Revenue
Prakash Lal Khandelwal v. The Commissioner Of Income Tax, Ranchi
High Court · 2023 · Dismissed
Revenue
Ita/845/2008 M/S. Development Consultants Pvt. Ltd v. Commissioner Of Income Tax, Kolkata-Iv, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
Mr. Tushar Kanti Satapathy, Senior Standing Counsel v. Ramesh Chandra Rath
High Court · 2023 · Allowed
—
Krishan Mohan Goyal v. Order
High Court · 2023 · Dismissed
—
Ena Chaudhuri v. Assistant Commissioner Of Income Tax, Circle – 30, Kolkata & Ors
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-1 v. M/S At And T Communication Services(India) Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Ita/427/2018 Of Flextronics Technologies (India) Private Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Rp/113/2022 Of The Commissioner Of Income Tax v. Sri.k.n.surendra Reddy
High Court · 2022 · Dismissed
Assessee
M/S.srinivasa Chemicals Enterprises v. The Commissioner Of Income Tax (Appeals)-18, Room
High Court · 2022 · Other
—
Pr. Commissioner Of Income Tax v. Hindustan Unilever Limited165/166, Backbay Reclamation,Mumbai-400 020
High Court · 2022 · Allowed
Revenue
Manmohan, J (Oral v. Ita 338/2022
High Court · 2022 · Dismissed
—
Itta/58/2002 Of M/S Vaibhav v. Joint Comm. Of Income Tax Range 3 Hyd
High Court · 2022 · Allowed
Assessee
Itat/449/2004 Ramesh Kumar Nangalia Karta (Huf v. Commissioner Of Income Tax-Xvi, Kolkata
High Court · 2022 · Allowed
Assessee
Anirudh Bhuwalka v. Dy. Commissioner Of Income Tax,Circle 4(1), Kolkata And Anr
High Court · 2022 · Allowed
Assessee
Padmakar Raghunath Dighe v. Income Tax Officer, Ward 4(4), Nagpur &Another
High Court · 2022 · Other
—
M/S Huawei Telecommunications (India) Companypvt. Ltd v. The Deputy Director Of Income Tax (Inv.)-4(3), Newdelhi & Ors
High Court · 2022 · Other
—
Itta/238/2022 Of Sri Natakari Gopal v. Income Tax Appellate Tribunal And 2 Others
High Court · 2022 · Dismissed
Revenue
Wp(C)/21979/2022 Of Olam Food Ingredients India Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
By Sri Y v. Raviraj, Advocate
High Court · 2022 · Allowed
—
Principal Commissioner Of Income Tax, Vadodara v. M/S Emtici Engineering Ltd. ==========================================================
High Court · 2022 · Allowed
Revenue
Hiraben Pragibhai Tala v. Additional/Joint/Deputy/Assistant Commissioner Of Incometax/Income Tax Officer
High Court · 2022 · Allowed
Assessee
Cmp/7256/2022 Of K. Loganathan v. Income Tax Officer
High Court · 2022 · Other
—
Wpt v. Income Tax Department Ministry Of Finance (Goi)
High Court · 2022 · Dismissed
Revenue
Wa/1939/2018 Of M/S.state Bank Of India v. Chief Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp/276/2022 Of Pr. Commissioner Of Income Tax-8 v. Turnkey Electricals P. Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax, Kol-Xiii ,Kolkata v. Shri Umesh Prasad
High Court · 2022 · Dismissed
Assessee
Egmore, Chennai - 600 008 v. The Assistant Commissioner Of Income - Tax, Company Circle Iii (1), Chennai
High Court · 2022 · Other
—
Neutral Citation No: 2022/Dhc/000909+ Ita 40/2022 Mrs. Jayanti Dalmia v. Dy. Commissioner Of Income Tax Central Circle-26, New Delhi
High Court · 2022 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Central-3 v. Archana Saluja
High Court · 2022 · Other
—
Ita/69/2009 Of P.aruna Kumari Patro v. Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Wp/13646/2021 Of Te Connectivity India Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2022 · Remanded
—
R/Tax Appeal v. Deputy Commissioner Of Income Tax, Circle 2
High Court · 2022 · Other
—
Mamta Bhavesh Dave v. Income Tax Officer, Ward
High Court · 2022 · Allowed
Assessee
The Principal Commissioner Of Income Tax 3 v. Vipul Devchandbhai Savaliya
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax/Income v. N. J. Jamadar, Jj
High Court · 2022 · Allowed
Revenue
The Principal Commissioner Of Income Tax 3, Ahmedabad v. Sumita Devchandbhai Savaliya
High Court · 2022 · Dismissed
Assessee
Versussonata Software Ltd v. Wp-100-2020.Doc
High Court · 2022 · Dismissed
—
Iapl v. M/S U.p.state Agro Industrial Corporation Ltd.lucknow
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 1, Ahmedabad v. Rajendra Jethabhai Keshwani
High Court · 2021 · Dismissed
Assessee
Wp(C)/18381/2009 Of P.rama Rao v. Regr.,Income Tax App
High Court · 2021 · Dismissed
Revenue
Taxap/265/2021 Of The Principal Commissioner Of Income Tax v. Denisha Rajendra Keshwani
High Court · 2021 · Dismissed
Assessee
Philips India Limited v. Principal Commissioner Of Incometax, Kolkata
High Court · 2021 · Allowed
Assessee
Wp/2413/2020 Of Joji Reddy Yeruva v. Principal Chief Commissioner Of Income Tax And 4 Others
High Court · 2021 · Other
—
The Principal Commissioner Of Income Tax 1 Ahmedabad v. Dhiren H Vora
High Court · 2021 · Dismissed
Assessee
Iapl/52/2019 Of Virendra Bahadur Saxena v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Cognizant Technology Solutions India Pvt., Ltd v. The Income Tax Appellate Tribunal -'B' Bench
High Court · 2021 · Other
—
K.peter Jeyakumar v. The Commissioner Of Income Tax – I
High Court · 2021 · Dismissed
Revenue
Pr. Commissioner Of Income Tax - 4 v. Rhj Extrusion Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax - 4 v. Qmax Synthetics Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Ita v. Ita
High Court · 2021 · Allowed
—
Sca/12637/2019 Of Sun Pharmaceutical Industries Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/9/2019 Of The Pr. Commissioner Of Income-Tax v. M/S Kids Kemp
High Court · 2021 · Dismissed
Assessee
Wp/20040/2019 Of Wipro Limited v. The Joint Commissioner Of Income Tax
High Court · 2021 · Partly Allowed
Partly
The Commissioner Of Income Tax,Chennai v. M/S.united India Insurance Co. Ltd
High Court · 2021 · Allowed
Revenue
Ita/224/2021 Of Pr.commissioner Of Income Tax-2 v. M/S Menzies Aviation
High Court · 2021 · Other
—
Tca/319/2015 Of The Commissioner Of Income Tax v. M/S Hynduai Motor India Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, (Central), Surat v. Rashmi Rajesh Bafna
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, (Central), Surat v. Rashmi Rajesh Bafna
High Court · 2021 · Dismissed
Assessee
Wp/5974/2005 Of S.ravinder v. The Commissioner Of Income Tax-Iv
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Tax (Central) Ahmedabad v. Anand Natwarlal Sharda
High Court · 2021 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Headstrongservices India (P) Ltd
High Court · 2021 · Dismissed
—
By Sri v. Chandrashekar For Sri M. Lava, Adv
High Court · 2021 · Other
—
Bharat Bhushan Jindal v. Principal Commissioner Of Income Tax-12 & Anr
High Court · 2021 · Other
—
M/S.gee Gee Holdings P. Ltd., Old v. The Income Tax Officer, Company Ward – Ii (1), Chennai
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S. Sical Logistics Limited
High Court · 2021 · Allowed
Revenue
Ita/315/2018 Of Coffeeday Global Ltd v. Additional Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Pradeep Kumar Jindal v. Principal Commissioner Of Income Tax -7, New Delhi
High Court · 2021 · Allowed
Assessee
Shri V.c.arunai Vadivelanpan: Bjepa6920P v. The Assistant Commissioner Of Income Tax,Non Company Circle - 11,Chennai
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Taxcentral – I v. Shri M.kiran Kumar
High Court · 2021 · Other
—
Microsoft India (R&D) Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Anil Kumar Nevatia v. Income Tax Officer, Ward – 40(1), Kolkata & Ors
High Court · 2020 · Allowed
Assessee
Hl Malhotra And Company Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle 12 1 New Delhi
High Court · 2020 · Allowed
Assessee
By Sri v. Chandrashekar, Adv., For.sri. M. Lava, Adv
High Court · 2020 · Allowed
—
Sri.joseph Markose, Learned Senior v. Assistant Commissioner Of Incometax
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.shree Ganesh Ventures,14A Ennore High Road,Chennai 600 019
High Court · 2020 · Dismissed
Assessee
Ita/544/2013 Of The Commisioner Of Income Tax v. M/S Ntt Data Global Advisory Services Pvt Ltd
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax (Central), Ahmedabad v. Lavjibhai Swarupchand Mehta
High Court · 2020 · Dismissed
Assessee
Wp(C)/29322/2019 Of M/S.moidus Medicare Private Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax Media Circle, Chennai v. M/S.emgeeyar Pictures P.ltd., Flat
High Court · 2020 · Allowed
Revenue
M/S.avvai Village Welfare Society v. The Income Tax Officer,Exemptions Ward
High Court · 2020 · Dismissed
Revenue
K.dushyantha & Associates (Liquidator) v. The Dy. Commissioner Of Income Tax,Corporate Circle - 4(1)Chennai - 600 034
High Court · 2020 · Allowed
Assessee
Heard Through Video Conferencing v. The Assistant Commissioner Of
High Court · 2020 · Allowed
—
The Commissioner Of Income Tax, Chennai v. M/S.hyundai Motor India Ltd.,Irungattukottai, Sriperumbudurtaluk, Kanchipuram District
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.hyundai Motor India Ltd., Irungattukottai, Sriperumbudur Taluk, Kanchipuram District
High Court · 2020 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S.hyundai Motor India Ltd., Irungattukottai, Sriperumbudur Taluk, Kanchipuram District
High Court · 2020 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S.hyundai Motor India Ltd., Irungattukottai, Sriperumbudur Taluk, Kanchipuram District
High Court · 2020 · Other
—
Ita/370/2011 Of The Commissioner Of Income Tax v. M/S. Astra Zeneca Pharma
High Court · 2020 · Allowed
Revenue
Sanjay Sawhney v. Principal Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Rabindra Kumar Mohanty …… v. The Registrar, Income Tax Appellate
High Court · 2020 · Allowed
Assessee
Sesa Goa Limited, Sesa Ghor, 20 Edccomplex, Patto, Panjim, Goa 403 001 v. The Additional Commissioner Of Income-Tax,….Range 1, Panaji, Goa
High Court · 2020 · Other
—
S.suresh v. The Assistant Commissioner Of Income Tax,Central Circle,Salem 636 308
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax-12 Mumbaivs.ronak Parikh (Huf v. Oral Judgment
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax I v. The Income Tax Settlement Commission Additional Bench
High Court · 2020 · Other
—
Wp/266/2020 Of Pr. Commissioner Of Income Tax8- Mumbai v. Shree Sai Steel Industries India Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax Chennai v. M/S.g.f.securities
High Court · 2020 · Dismissed
Assessee
Itxa/1210/2017 Of Procter And Gamble Hygiene And Healthcare Ltd v. The Commissioner Of Income Tax -8
High Court · 2020 · Allowed
Assessee
Itxa/1219/2017 Of Amol C. Shah (Huf) v. The Income Tax Officer 21(1)(1)
High Court · 2020 · Allowed
Assessee
Wp 2858-19-O v. Tuff Drillingprivate Limited, (2018)11 Scc 470
High Court · 2020 · Dismissed
—
Dr. Arvind Balkrishna Goregaonkar v. The Commissioner Of Income Tax (Appeals)And Ors
High Court · 2020 · Other
—
Itxa/1560/2017 Of Hsbc Bank (Mauritus) Limited v. The Deputy Director Of Income-Tax (International Taxation)-2(2)(2)
High Court · 2020 · Other
—
Engineering Profesional Co. Pvt Ltd v. The Deputy Commissioner Of Income Tax Circle 1(1)(1
High Court · 2020 · Allowed
Assessee
Pr.commissioner Of Income Tax v. Sugam Vanijaye Holdings
High Court · 2019 · Dismissed
Assessee
Curewel (India) Ltd v. Income Tax Officer
High Court · 2019 · Other
—
Pr. Commissioner Of Income Tax v. M/S Ambuja Darla Kashlog Mangoo Transport Co-Operative Society
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S Ambuja Darla Kashlog Mangoo Transport Co-Operative Society
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S Ambuja Darla Kashlog Mangoo Transport Co-Operative Society
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. Mr. Vinay Kuthiala, Senior Advocate With Ms. Vandana Kuthiala, Advocate
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. Northern Coal Fields Limited
High Court · 2019 · Other
—
Commissioner Of Income Tax v. Northern Coal Fields Limited
High Court · 2019 · Other
—
Commissioner Of Income Tax v. Northern Coal Fields Limited
High Court · 2019 · Other
—
Commissioner Of Income Tax v. Northern Coal Fields Limited
High Court · 2019 · Other
—
The Pr. Commissioner Of Income Tax -6 v. Nokia Solutions & Networks India Pvt. Ltd
High Court · 2019 · Other
—
The Pr. Commissioner Of Income Tax -6 v. Nokia India Sales Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Msd Pharmaceuticals Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Income Tax -Central -1 v. Versus
High Court · 2019 · Dismissed
Assessee
Taxap/464/2019 Of The Principal Commissioner Of Income Tax, Vadodara 1 v. M/S Fine Line Circuits Company
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax Ltu Chennai v. M/S.carborandum Universal Ltd., 'Party House' Vi Floor
High Court · 2019 · Dismissed
Assessee
Jugal Kishore Mahendra Biyani v. The Income Tax Officer
High Court · 2019 · Other
—
The Pr. Commissioner Of Income Tax -4 v. Housing & Urban Development Corporation Ltd
High Court · 2019 · Allowed
Revenue
Ge Energy Parts Inc v. The Deputy Commissioner Of Income-Tax & Anr
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.g.f.securities, Chennai
High Court · 2019 · Dismissed
Assessee
Wp/1896/2019 Of M/S.marina Ship Brokers v. Income Tax Officer
High Court · 2019 · Other
—
The Government Telecommunicationemployees Cooperative Society Ltd.,Chennai-1 v. The Income Tax Officer, Non Corporate Ward 12(3), Chennai-34
High Court · 2019 · Allowed
Assessee
M/S.universal Cold Storage Ltd., Chennai-41 v. The Deputy Commissioner Of Income Tax, Company Circle Iii(3), Chennai-34
High Court · 2019 · Allowed
Assessee
Pr.commissioner Of Income Tax v. Shree Vardhman Overseas Ltd
High Court · 2019 · Other
—
M/S.royal Sundaram General Insurance Co. Ltd., Chennai-2 v. The Deputy Commissioner Of Income Tax, Large Tax Payer Unit-1, Chennai-34
High Court · 2019 · Allowed
Assessee
M/S.s.1234 Udayaptti Paccs Ltd.,Salem v. The Income Tax Officer, Ward 1(4),Salem-7
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax Central I v. M/S.kishanlal & Sons (Huf)
High Court · 2019 · Other
—
Principal Commissioner Of Income Tax 2 v. M/S. Maharaja Sathyam Industries (P) Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Panaji.… v. M/S. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd.…
High Court · 2019 · Allowed
Revenue
M/S.infodrive Software Ltd v. Deputy Commissioner Of Income Tax International Taxation – I(2) Chennai – 600 006
High Court · 2019 · Other
—
The Principal Commissioner Of Income Tax, Gurgaon v. M/S Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. M/S Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon
High Court · 2019 · Dismissed
Assessee
Aircom International (India) Pvt. Ltd v. Deputy Commissioner Of Income Tax, Circle-2(1) & Anr
High Court · 2019 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Microsoft India ( R & D) Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Rolls-Royce Marine India Pvt. Ltd v. The Income-Tax Appellate Tribunal & Anr
High Court · 2019 · Allowed
Assessee
Opportunity Of Hearing To The Assessee v. M/S Torrent Private Limited
High Court · 2019 · Dismissed
—
Ita/1177/2018 Of Pr. Commissioner Of Income Tax-14, Delhi v. Rajesh Kumar Kanodia
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Towers Watson India Private Limited
High Court · 2019 · Dismissed
Assessee
Appellant-Petitoner v. The Joint Commissioner Of Income Tax, Range-4, Statue Circle,Jaipur
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Towers Watson India Private Limited
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Nokia India Sales Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Towers Watson India Private Limited, Gurgaon
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Motorola Solutions India Pvt. Ltd., Gurgaon
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax - 8 v. M/S. Samsung India Electronics Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
S.appaswamy v. The Deputy Commissioner Of Income Taxcentral Circle Iv(2)
High Court · 2019 · Dismissed
Revenue
The Commissioner Of Income Tax Coimbatore v. Premier Polytronics Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Jindal Steel & Power Limited, Hisar
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Bmw India Pvt. Ltd., Gurgaon
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Carrier Air-Conditioning And Refrigeration Ltd., Gurgaon
High Court · 2019 · Dismissed
Assessee
Wp/57/2019 Of Devchhaya Industries v. The Asst. Commissioner Of Income Tax Circle -8,Pune And Ors
High Court · 2019 · Allowed
Assessee
Mr. Ruchir Bhatia, Adv v. Nec Technologies India Pvt. Ltd
High Court · 2019 · Dismissed
—
Alfa Bhoj Limited v. Dy. Commissioner Of Income Tax Central Cirle -13
High Court · 2019 · Allowed
Assessee
Sony Pictures Networks India Pvt Ltd v. Income-Tax Appellate Tribunal, Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Itxa/355/2016 Of M/S Rocket Engineering Corporation (P) Ltd v. The Commissioner Of Income Tax-I,Kolhapur
High Court · 2018 · Other
—
Tca/31/2011 Of Commissioner Of Income Tax-I v. M/S.accel Ltd
High Court · 2018 · Dismissed
Assessee
M/S.t.c.v.engineering Pvt.ltd v. Assistant Commissioner Of Income Tax, Central Circle Ii (2), Chennai – 34
High Court · 2018 · Dismissed
Revenue
Director Of Income Tax (International Taxation v. M/S Samsung Heavy Industries Co
High Court · 2018 · Allowed
Revenue
M/S.tcv Engineering Ltd v. The Deputy Commissioner Of Income Tax, Central Circle Ii (2), New
High Court · 2018 · Other
—
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Baba Amarnath Educational Society, Moga
High Court · 2018 · Allowed
Revenue
Ambience Developers & Infrastructure Pvt.ltd v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
v. Income-Tax Appellate Tribunal
High Court · 2018 · Allowed
Assessee
Ita/38/2018 Of Vijaya Hospitality An Resorts Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ita/42/2018 Of Vijaya Hospitality And Resorts Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Jalandhar-I, Jalandhar v. Sh.rohit Tandon
High Court · 2018 · Allowed
Revenue
Ita/43/2018 Of Vijaya Hospitality And Resorts Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-2 v. Cm
High Court · 2018 · Allowed
Revenue
Ramesh Chandra Through v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Crlp/5964/2018 Of M/S. Konark Refrigeration Industries Pvt.ltd v. Dy.commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
M/S.ffe Minerals India Private Limited v. The Joint Commissioner Of Income-Tax,Special Range Vi, Chennai
High Court · 2018 · Allowed
Assessee
Labh Singh v. Commissioner Of Income Tax, Aayakar Bhawan,Karnal, Haryana
High Court · 2018 · Allowed
Assessee
Wp/1833/2018 Of Amore Jewels Pvt. Ltd v. The Dy. Commissioner Of Income Tax 9 (1) And 2 Others
High Court · 2018 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Comverse Network Systems India Pvt. Ltd., Gurgaon
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax v. Counsel With Mr. Aditya, Advocate. Versus
High Court · 2018 · Dismissed
Assessee
M/S. Fidelity Business Services India Pvt. Ltd v. Assistant Commissioner Of Income-Tax, & Anr
High Court · 2018 · Dismissed
Revenue
Wp/25553/2018 Of Sri Muninaga Reddy v. The Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax 4 v. Vimpsan Investment Pvt Ltd
High Court · 2018 · Allowed
Revenue
Corporation v. Registration Of Trade Marks, 1998 (8
High Court · 2018 · Allowed
—
R. L. Traders v. Income Tax Officer Ward 47(1
High Court · 2018 · Dismissed
Revenue
The Principal Commissioner Of Income Tax 6 v. P.s.raghupathy
High Court · 2018 · Dismissed
Assessee
Itta/134/2017 Of The Commr Of Income-Tax-Vi, Hyderabad v. Hyd Metropolitan Devl Auty, Hyd
High Court · 2018 · Dismissed
Assessee
Wp/3067/2017 Of Oriental Aromatics Ltd v. Assistant Commissioner Of Income Tax - 10 (2) And 2 Ors
High Court · 2018 · Other
—
M/S Venus Apparels v. Commissioner Of Income Tax, Ludiana
High Court · 2018 · Allowed
Assessee
End Of Picture Text -----<Br> v. Acit_ 376 Itr 87. The Itat Followed That Judgment
High Court · 2018 · Dismissed
—
Dr. Prannoy Roy v. The Deputy Commissioner Of Income-Tax & Ors
High Court · 2018 · Other
—
Ajay Kapoor v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ochoa Laboratories Limited v. Income Tax Appellate Tribunal, Delhi Benches,New Delh, & Anr
High Court · 2018 · Dismissed
Revenue
E-Valueserve.com Pvt. Ltd v. Principal Commissioner Of Income Tax-Iii
High Court · 2018 · Dismissed
Revenue
Shri Jai Kishan Goel v. Principal Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Bharat Bhushan Jindal v. Principal Commissioner Of Income Tax-12
High Court · 2018 · Dismissed
Revenue
Wp/539/2018 Of Pr. Commissioner Of Income Tax-15 v. Prudential Process Management Services India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Wa/5193/2017 Of The Commissioner Of Income Tax-Iii v. M/S Google India Pvt. Ltd
High Court · 2018 · Other
—
Analjit Singh v. Joint Commissioner Of Income Tax (Osd) & Anr
High Court · 2018 · Other
—
Ita/94/2010 Of The Commissioner Of Income Tax v. Shri.sushil Thomas Abraham
High Court · 2018 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -4 v. M/S Hcl Technologies Ltd
High Court · 2018 · Dismissed
Assessee
Salora International Ltd., N. Delhi v. Commissioner Of Income Tax New Delhi
High Court · 2018 · Allowed
Assessee
Itta/158/2005 Of M/S.kumars Metallurgical Corproation Ltd v. The Joint Commissioner Of Income Tax [Assts]
High Court · 2018 · Allowed
Assessee
Rama Industries Ltd v. Deputy Commissioner Of Income Tax & …Respondentsors
High Court · 2018 · Other
—
Ita/64/2015 Of The Commissioner Of Income Tax v. Sri.a.younuskunju
High Court · 2018 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -9 v. Wrigley India Private Limited Through: None
High Court · 2018 · Other
—
P.mahaveer v. The Commissioner Of Income Tax-Viii,3[Rd] Floor, Main Building
High Court · 2018 · Allowed
Assessee
Wp/13099/2017 Of Sinhgad Technical Education Soc v. Dy. Commissioner Of Income-Tax And Anr
High Court · 2018 · Other
—
Ambience Hotels & Resorts Pvt Ltd v. Commisionerofincometax
High Court · 2017 · Other
—
The Pr. Commissioner Of Income Tax, Gurgaon v. Jindal Steel & Power Limited, Delhi Road, Hisar
High Court · 2017 · Dismissed
Assessee
Wp/55578/2017 Of Google India Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2017 · Other
—
Principal Commissioner Of Incometax, Delhi-2 v. Casio India Co. Private Ltd
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. Deputy Commissioner Of Income Tax Circle, Circle-2, Jaipur
High Court · 2017 · Allowed
—
Pr. Commissioner Of Income Tax-6 v. Motherson Sumi Systems Ltd
High Court · 2017 · Dismissed
Assessee
Thomson Press (India) Ltd v. Pr. Commissioner Of Income Tax
High Court · 2017 · Other
—
Ita/47/2015 Of The Commissioner Of Income Tax v. M/S Flytxt Technology P. Ltd
High Court · 2017 · Allowed
Revenue
Manish Agarwal v. Principal Commissioner Of Income Tax-12
High Court · 2017 · Allowed
Assessee
Nokia India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Kota v. M/S Manglam Cement Ltd., Aditya Nagar, Morak , Kota
High Court · 2017 · Dismissed
Assessee
Agnity Technologies Pvt. Ltd v. Commissioner Of Income Tax-1Through
High Court · 2017 · Dismissed
Revenue

Key issues litigated under Section 254

Section 254 case law — FAQs

What does Section 254 of the Income-tax Act deal with?
Section 254 relates to ITAT Orders. This page collects 629 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 254.
How many case laws are available on Section 254?
EaseValue has indexed 629 income-tax judgments citing Section 254 — each with parties, citation, court, year, outcome and the full order text.
How can Section 254 judgments help my case?
They show how courts have decided Section 254 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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