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Income-tax Act · Case Law

Section 28 Income Tax Case Law — Profits & Gains of Business

Browse 724 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 28 (Profits & Gains of Business) 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 28 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 28 (showing 300 of 724)

Bank Of Rajasthan Ltd v. Commissioner Of Income Tax
Supreme Court · 2024 · [2024] 10 S.C.R. 860 · Allowed
Assessee
Checkmate Services P. Ltd v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
Addl. Commissioner Of Income Tax v. Bharat V. Patel
Supreme Court · 2018 · [2018] 7 S.C.R. 1067 · Dismissed
Assessee
Plastiblends India Limited v. Addl. Commissioner Of Income Tax, Mumbai & Anr
Supreme Court · 2017 · [2017] 10 S.C.R. 104 · 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
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G.k. Choksi & Company v. Commissioner Of Income Tax, Gujarat
Supreme Court · 2007 · [2007] 12 S.C.R. 561 · Dismissed
Revenue
A.m. Moosa v. Commissioner Of Income Tax, Trivandrum
Supreme Court · 2007 · [2007] 9 S.C.R. 831 · Dismissed
Revenue
Commissioner Of Income Tax, Coimbatore v. M/S. Lakshmi Machine Works
Supreme Court · 2007 · [2007] 5 S.C.R. 622 · Dismissed
Assessee
Britannia Industries Ltd v. Commissioner Of Income Tax, West Bengal, Kolkata And Anr
Supreme Court · 2005 · [2005] SUPP. 4 S.C.R. 1 · Dismissed
Revenue
Commissioner Of Income Tax, Karnataka v. Sterling Foods, Mangalore
Supreme Court · 1999 · [1999] 2 S.C.R. 699 · Allowed
Revenue
Oberoi Hotel Pvt. Ltd v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 1 S.C.R. 955 · Allowed
Assessee
Commissioner Of Income Tax, Bihar-Ii, Patna v. Bokaro Steel Ltd. Bokaro
Supreme Court · 1998 · [1998] SUPP. 3 S.C.R. 680 · Dismissed
Assessee
M/S W.t. Suren And Co. Ltd v. Commissioner Of Income Tax, Bombay
Supreme Court · 1998 · [1998] 1 S.C.R. 1069 · Allowed
Assessee
Commissioner Of Income Tax, Bihar v. Bankipur Club Ltd
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 263 · Dismissed
Assessee
Commissioner Of Income Tax, Madurai v. M/S. T.v. Sundaram Iyengar And Sons Ltd
Supreme Court · 1996 · [1996] SUPP. 5 S.C.R. 785 · Other
—
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
Vibhuti Glass Works v. Commissioner Of Income Tax, Lucknow
Supreme Court · 1989 · [1989] 2 S.C.R. 797 · Dismissed
Revenue
Patnaik & Co. Ltd v. The Commissioner Of Income Tax, Orissa
Supreme Court · 1986 · [1986] 3 S.C.R. 207 · Allowed
Assessee
State Bank Of Travancore v. Commissioner Of Income Tax, Kerala
Supreme Court · 1986 · [1986] 1 S.C.R. 25 · Dismissed
Revenue
Maya Rani Punj v. Commissioner Of Income Tax, Delhi
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
—
State Bank Of India v. Commissioner Of Income Tax, Ernakulam
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 694 · Dismissed
Revenue
Shree Sajjan Mills Ltd v. Commissioner Of Income Tax, M.p, Bhopal And Anr
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 593 · Dismissed
Revenue
Commissioner Of Income Tax, Madras v. M/S. Khoday Eswarsa & Sons
Supreme Court · 1971 · [1972] 1 S.C.R. 846 · Dismissed
Assessee
Commissioner Of Income Tax, West Bengal v. Balkrishan Malhotra
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 951 · Dismissed
Assessee
Commissioner Of Income -Tax, West Bengal Ii v. Rajasthan Mines Ltd., Calcutta
Supreme Court · 1970 · [1971] 1 S.C.R. 517 · Dismissed
Assessee
Commissioner Of Income Tax, Patiala v. The Ambala Flour Mills
Supreme Court · 1970 · [1971] 1 S.C.R. 388 · Dismissed
Assessee
Mansukhlal & Brothers, Bombay v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1968 · [1969] 1 S.C.R. 970 · Dismissed
Revenue
Andhra Pradesh State Road Transport Corporation v. The Income-Tax Officer And Anr
Supreme Court · 1964 · [1964] 7 S.C.R. 17 · Dismissed
Revenue
The Commissioner Of Income Tax, Madras And Another v. S. V. Angidi Chettiar
Supreme Court · 1962 · [1962] SUPP. 2 S.C.R. 640 · Allowed
Revenue
Commissioner Of Income-Tax, Delhi v. S. Teja Singh
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 394 · Allowed
Revenue
The Commissioner Of Income Tax, Kolkata -Ii, Kolkata v. M/S. Madanlal Limited
High Court · 2025 · Dismissed
Assessee
Appellant Inboth Tcas v. Commissioner Of Income Tax Tamil Nadu-Vchennai
High Court · 2025 · Other
—
Manoj Atree Through Lrs Suman Atree & Ors v. Principal Commissioner Of Income Tax 10
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.star Investments Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
M/S. Cholamandalam Ms General Insurance Co Ltddare House v. The Deputy Commissioner Of Income Tax Large Tax Payer Unit, Chennai – 600 101
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-9, Kolkata v. Chandravadan Desai (Huf
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-12 v. The Cooperative Stores Ltd
High Court · 2025 · Other
—
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
A).Smt v. Soumini Reddy
High Court · 2025 · Partly Allowed
—
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax -7 v. Paramount Communication Ltd
High Court · 2025 · Other
—
M/S.citadel Fine Pharmaceuticals Ltd v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2)
High Court · 2025 · Allowed
Assessee
The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
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
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
Itta/171/2007 Of M.vinayak v. Dy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Punjab National Bank v. Pr. Commissioner Of Income Tax, Delhi - V
High Court · 2024 · Other
—
M/S.sicgil India P Ltd v. The Assistant Commissioner Of Income Taxcompany Circle Vi(3),Chennai – 600 034
High Court · 2024 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax – 1 Chennai v. M/S. Global Calcium Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
D.ramagopal v. The Deputy Commissioner Of Income Tax,Central Circle-I,Coimbatore
High Court · 2024 · Dismissed
Revenue
Ita/179/2023 Of The Pr. Commissioner Of Income Tax v. M/S Texas Instruments India Pvt Ltd
High Court · 2024 · Other
—
Ita/178/2023 Of The Pr. Commissioner Of Income Tax v. M/S Texas Instruments (India) Pvt. Ltd
High Court · 2024 · Other
—
Ita/176/2023 Of The Pr. Commissioner Of Income Tax v. M/S Texas Instruments India Pvt Ltd
High Court · 2024 · Other
—
Ita/102/2021 Of Principal Commissioner Of Income Tax-4 v. M/S Maharastra Apex Corporation Ltd
High Court · 2024 · Other
—
Ravi Kumar Sinha v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Nishithkumar Mukeshkumar Mehta,Resident Of Flat v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
Ita/131/2018 Principal Commissioner Of Income Tax-2, Kolkata v. Kesoram Industries Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax 10 v. Inderjit Singh Sodhi (Huf
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax-2, Delhi v. M/S Bhishansaroop Ram
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) -1 v. M/S Forum Sales Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
M/S Kuehne Nagel Pvt. Ltd v. Addl. Commissioner Of Income-Tax, & Anr
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip France Sas
High Court · 2024 · Allowed
Revenue
By Sri. Ravi Raj Y.v, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Vide Annx
High Court · 2024 · Allowed
—
Market Committee, Gohana v. Assistant Commissioner Of Income Tax, Sonipat Circle, Sonipat
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-4, Kolkata v. Philips Electronics India Limited
High Court · 2023 · Dismissed
Assessee
M/S. Oberoi Building & Investment (P) Limited v. Commissioner Of Income Tax – Ii, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
In The Case Of Commissioner Of Income Tax v. Feeling Aggrieved, The Assessee Challenged
High Court · 2023 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -1 v. Rajiv Shakdher, J
High Court · 2023 · Other
—
S.raja v. The Principal Commissioner Of Income Tax-8, 2[Nd] Floor, Tower-Ii, Bsnl Building
High Court · 2023 · Dismissed
Revenue
Wp/20579/2022 Of M/S. I. G. Petrochemicals Ltd v. The Income-Tax Appellate Tribunal
High Court · 2023 · Dismissed
Revenue
Saeed Mustafa Shervani v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Tax, Central-3, Delhi v. Hike Private Limited
High Court · 2023 · Other
—
Ita/630/2017 Of Herbalife International India Private Limited v. The Deputy Commissioner Of Income-Tax
High Court · 2023 · Allowed
Assessee
Wp/5457/2022 Of Aspect Technology Center (India) Private Limited v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-5 v. Dharmanandan Diamonds Pvt.ltd
High Court · 2023 · Allowed
Revenue
Counsel Forthe Appellant: Srl. J v. Prasad [(Sc ]For Income Tax
High Court · 2023 · Dismissed
Revenue
Reportable v. Itat
High Court · 2023 · Dismissed
—
Katti Ma v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Ita/51/2014 Commissioner Of Income Tax, Kolkata – Iii, Kolkata v. M/S Kyal Developers Pvt. Ltd
High Court · 2023 · Other
—
Ita/410/2017 Of The Pr. Commissioner Of Income-Tax v. Smt. Poornima Shailendra Babu
High Court · 2023 · Dismissed
Assessee
Between: The Commissioner Of Income-Tax-Iii, Hyderabad v. State Bank Of India, Gunfoundry, Hyderabad
High Court · 2023 · Allowed
Revenue
A Division Of M/S.indus Ind Bank Ltd) v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Allowed
Assessee
A Division Of M/S.indus Ind Bank Ltd) v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
Mr.beboy Joseph John v. Assistant Commissioner Of Income Tax,Non Corp Circle
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7,Mumbai Room v. M/S. Orient Press Ltd.,20, Pragati Industrial Estate, Lowerparel, Mumbai 400 011
High Court · 2022 · Dismissed
Assessee
National Dairy Development Board v. Addl. Commissioner Of Income Tax
High Court · 2022 · Other
—
Itta/57/2002 Of K.v.d.prasad Rao v. The Jt.commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam Ltd
High Court · 2022 · Dismissed
Assessee
Crlatr/53/2018 Of B. Teja Babu v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/9/2018 Of B. Nandini Raju v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Commissioner Of Income Tax – I,Chennai v. M/S.tube Investments Of India Ltd.,Dare House
High Court · 2022 · Dismissed
Assessee
Souvenir Developers (I) Pvt. Ltd.shop v. The Union Of Indiathrough Assistant Commissioner Of Income Tax, Circle-3(1), Dhule
High Court · 2022 · Allowed
Assessee
M/S. Ashok Leyland Ltd.,19, Rajaji Salaichennai - 600 001 v. The Assistant Commissioner Of Income Taxcompany Circle - 1 (1)Chennai - 600 034
High Court · 2022 · Other
—
Src Aviation Pvt.ltd v. Assisstant Commissioner Of Income Tax & Anr
High Court · 2022 · Other
—
T.c.a v. Income Tax Officer, Ward – 1(3), Salem
High Court · 2022 · Dismissed
Revenue
Ita/20/2014 Of Indian Metal And Ferro v. Commnr.of Income Tax
High Court · 2022 · Allowed
Assessee
Wp(C)/2643/2022 Of Mallelil Industries Private Limited v. Sri.jose Joseph, Learned Standing Counsel For The
High Court · 2022 · Other
—
Mr. Sham v. N. J. Jamadar, Jj
High Court · 2022 · Dismissed
—
Tata Sons Limited v. Dy. Commissioner Of Income Tax Range 2(3), Mumbai And Others
High Court · 2022 · Allowed
Assessee
Mr.b.k.sharma, Advocate v. Commissioner Of Income Tax, Sambalpur & Another
High Court · 2022 · Other
—
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
Placid Limited v. The Assistant/Deputy Commissioner Of Income Tax, Circle 11 (2) Kolkata & Ors
High Court · 2021 · Allowed
Assessee
Itat 230 Of 2017 Principal Commissioner Of Income Tax, Asansol v. M/S. Eastern Coalfields Ltd
High Court · 2021 · Dismissed
Assessee
Excellence Private Limited v. The Commissioner Of Income Tax And Another Reported In (2021) 432 Itr 471 (Sc
High Court · 2021 · Other
—
Ita/323/2019 Of The Principal Commissioner Of Income Tax v. M/S. Peroorkada Service Co-Operative Bank Ltd
High Court · 2021 · Allowed
Revenue
Itxa/1881/2017 Of Pr. Commissioner Of Income Tax - 2 v. Mahindra Engineering And Chemical Products Ltd
High Court · 2021 · Dismissed
Assessee
Itxa/1173/2017 Of Pr. Commissioner Of Income Tax-21 v. M/S. Looms India
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.ceebros Hotels P Ltd
High Court · 2021 · Allowed
Revenue
Worli, Mumbai 400 018 v. Dy. Commissioner Of
High Court · 2021 · Allowed
—
Ppn Power Generating Company Pvt. Ltd v. The Assistant Commissioner Of Income Tax,Central Circle-3(1) Chennai,Room
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.data Software Research Company P Ltd.,Kasturi Towers
High Court · 2021 · Allowed
Revenue
Ita/1046/2009 Of The Commissioner Of Income Tax v. Premier Tyres Ltd
High Court · 2021 · Dismissed
Assessee
Tca/171/2016 Of Commissioner Of Income Tax Ii v. M/S.htc Global Services India
High Court · 2021 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. M/S.allsec Technologies Ltd
High Court · 2021 · Allowed
—
Wp/33134/2018 Of K.rajesh v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.allsec Technologies Ltd
High Court · 2021 · Allowed
Revenue
Ita/783/2018 Of Syndicate Bank v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/219/2020 Of Coffee Day Global Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Central Circle 2(2), Bengaluru v. M/S Delhi International Airport Pvt.ltd
High Court · 2021 · Dismissed
—
M/S.l.g.balakrishnan & Bros. Ltd v. The Jt. Commissioner Of Income Tax,Range Iv,Coimbatore
High Court · 2021 · Dismissed
Revenue
Ita/141/2020 Of The Commissioner Of Income-Tax v. Texas Instruments India Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Maruti Insurance Broking Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
R.mathaiyan v. Assistant Commissioner Of Income Tax,Circle-2
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax Ii v. M/S.e-Lights Techno Park Pvt Ltd.,Pacifica Tech Park,Survey
High Court · 2021 · Dismissed
Assessee
Amudha Sukumar v. The Assistant Commissioner Of Income Tax, Business Circle I, Room
High Court · 2021 · Allowed
Assessee
Ita/1/2017 Of M/S. Inditrade Capital Limited v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.spencer And Company Ltd., Spencer Plaza, 769, Anna Salai, Chennai – 600 032
High Court · 2021 · Other
—
Ita/62/2018 Of The Pr Commissioner Of Income Tax v. M/S Mphasis Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax Chennai v. M/S.spencer And Company Ltd., Spencer Plaza, 769, Anna Salai, Chennai – 600 032
High Court · 2021 · Other
—
Dy. Commissioner Of Income Tax.circle v. Pushpa
High Court · 2021 · Dismissed
Assessee
We Have Heard Ms v. The Appeal Was Admitted On 10.08.2010 On The Followingsubstantial Questions Of Law
High Court · 2021 · Dismissed
—
Mr.anandkumar( v. The Assistant Commissioner Of Income Tax,Circle-2, Salem
High Court · 2020 · Dismissed
Revenue
Ita/528/2015 Of M/S. Brigade Enterprises Ltd v. The Additional Commissioner Income Tax
High Court · 2020 · Other
—
Shri Allu Arvind Babu v. The Assistant Commissioner Of Income Taxnon Corporate Circle-20(1)Chennai
High Court · 2020 · Allowed
Assessee
M/S.carborundum Universal Ltdparry Houseno v. The Assistant Commissioner Of Incometax,Large Tax Payer Unit
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.asian Peroxides Ltd
High Court · 2020 · Other
—
Ita/27/2013 Of The Commissioner Of Income Tax v. State Bank Of India(Sbi)
High Court · 2020 · Dismissed
Assessee
Ita/81/2011 Of The Commissioner Of Income Tax v. M/S Rajmahal Silks
High Court · 2020 · Other
—
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
M/S Anil Kumar Atree (Huf v. Commissioner Of Income Tax-18
High Court · 2020 · Allowed
Assessee
M/S Umesh Atree (Huf v. Commissioner Of Income Tax-11 Through
High Court · 2020 · Other
—
Tca/767/2018 Of Principal Commissioner Of Income Tax-1 v. Shri P. Subramanian
High Court · 2020 · Allowed
Revenue
Paradigm Geophysical Pty Ltd v. Commissioner Of Income Tax (International Taxation)-3, New Delhi
High Court · 2020 · Allowed
Assessee
Ita/6/2011 Of Ingersoll-Rand (India) Limited v. The Commissioner Of Income Tax 1
High Court · 2020 · Allowed
Assessee
Pr. Commissioner Of Income Tax Ltu, New Delhi v. The Oriental Insurance Co. Ltd
High Court · 2020 · Allowed
Revenue
N H Kapadia Education Trust v. Assistant Director Of Income Tax
High Court · 2020 · Allowed
Assessee
Itxa1029_17.Doc v. Hence, Revenue Is In Appeal Before Us
High Court · 2020 · Dismissed
Revenue
Wp/17/2020 Of K 2058, Saravanampatti Primary v. The Income Tax Officer
High Court · 2020 · Other
—
Taxap/1625/2007 Of B Nanji & Co v. Dy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Shri M.krishnamoorthy
High Court · 2020 · Dismissed
—
The Pr. Commissioner Of Income Tax-3,Mumbai v. M/S. Sicom Ltd
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax, Jabalpur …Appellant/Revenue v. M.p. Electricity Board, Rampur, Jabalpur …Respondent/Assessee
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax-I, …Appellant/Revenuebhopal v. M/S Diamond Securities Pvt. Ltd., Bhopal …Respondent/Assessee
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 2 v. M/S Gujarat State Financial Corporation ==========================================================
High Court · 2020 · Dismissed
Assessee
M/S. Seven Stars A Registered Partnership Firm v. Deputy Commissioner Of Income Tax, Special Range
High Court · 2020 · Allowed
Assessee
Taxap/1064/2018 Of Gujarat Rajya Kamdar Sabha Union Machiwadi v. The Income Tax Officer
High Court · 2020 · Allowed
Assessee
The Principal Commissioner Of Income Tax v. Kalpataru Power Transmission Ltd. ==========================================================
High Court · 2020 · Dismissed
Assessee
Tax Appeal v. M. Salgaoncar & Brother
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax Madurai v. Madura Coats Ltd., 144 M.g.road, Bangalore 560 001
High Court · 2019 · Dismissed
Assessee
Sca/16767/2018 Of Kakaria Housing And Infrastructure Ltd v. Dy. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Modern Threads (India) Ltd., A
High Court · 2019 · Allowed
Revenue
M/S.balaji On Board Courers,Rep By Its v. The Income Tax Officer, Business Ward Vi (I), Room
High Court · 2019 · Allowed
Assessee
Ita/336/2015 Of Principal Commissioner Of Income Tax Faridabad v. M/S Nhpc Ltd
High Court · 2019 · Other
—
The Travel & Tourism Association Of Goa v. Road, Panaji Goa
High Court · 2019 · Dismissed
—
Tca/230/2015 Of The Commissioner Of Income Tax v. M/S Sri Lakshmi Saraswathy
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-I,Chennai v. M/S.amsteel Casting Pvt. Ltd.,1C, Prince Apartments
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.aishwarya & Co. P. Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-2, Chennai v. Shri.s.giridharan
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. K.muruganandam
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax I, Chennai v. M/S.baer Shoes (India) Pvt. Ltd., Chennai-7
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-I, Tiruchirapalli v. M/S.metro Fabrics, Karur44
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax I, Tiruchirapalli v. M/S.metro Fabrics, Karur
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax -I, Tiruchirapalli v. M/S.metro Fabrics, Karur
High Court · 2019 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
—
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S Sahara India Life Insurance Company, Ltd
High Court · 2019 · Dismissed
Assessee
Ita/67/2003 Of Durga Films And Trades v. Commnr.income Tax
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 3 v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Jvs Exports v. Asst. Commissioner Of Income-Tax,Circle-I, Madurai
High Court · 2019 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. The Joint Commissioner Of Income Tax, Tambaram Range, Tambaram, Chennai
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. M/S. S L Lumax Ltdg-15 Spcot Industrial Park,Irrungattukotaisripermbadur 602 105
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. Wp(C)
High Court · 2019 · Other
—
Ita/276/2014 Of M/S.muthoot Bankers v. The Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Itxa/718/2017 Of Pr. Commissioner Of Income-Tax-2 v. M/S. State Bank Of India Accounts And Compliance Dept
High Court · 2019 · Allowed
Revenue
Runwal Realty Private Limited v. Dy. Commissioner Of Income Tax, Central Circle 4(1) & Ors
High Court · 2019 · Allowed
Assessee
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Other
—
Ita/152/2004 Of L.m.hati And Co v. Comnr.of Income Tax
High Court · 2019 · Other
—
Principal Commissioner Of Income Tax, Vadodara 3 v. Oral Order
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. The Appellant Has Framed The Following Four Substantial
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabildas Agarwal [(2014) 1 Scc 603], The Apex Court
High Court · 2019 · Other
—
Ita/74/2014 Of The Commissioiner Of Income Tax v. M/S.kerala State Industrial Development Corporation Ltd
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Other
—
Jagpal v. Commissioner Of Income Tax, Panchkula And Others
High Court · 2019 · Dismissed
Revenue
Commisisoner Of Income Tax Delhi v. Sunil Lamba
High Court · 2019 · Dismissed
Assessee
Hemant Prabhakar Pradhan v. The Asst. Commissioner Of Income Tax. Circle – 1
High Court · 2019 · Dismissed
Revenue
Shilpa Hemant Pradhan v. The Income Tax Officer, Ward 3(3
High Court · 2019 · Dismissed
Revenue
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax …… v. M/S Laxmi Electronic ……
High Court · 2019 · Allowed
Revenue
M/S. Gold Line Exports 32, Kamarajapuram West,Karur v. The Income Tax Officerward I (1),Karur
High Court · 2019 · Allowed
Assessee
Areez Khambatta Benevolent Trust v. Deputy Commissioner Of Income Tax Circle 1 Exemption Ahmedabad
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax Trichy v. M/S.asian Handlooms1-D, Pugalur Road,Karur
High Court · 2019 · Other
—
The Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Shandong Tiejun Electric Power Engineering Co. Ltd., Jhajjar
High Court · 2019 · Dismissed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application
High Court · 2018 · Allowed
Assessee
Ita/731/2018 Of Pavel Garg v. Principal Commissioner Of Income Tax-13
High Court · 2018 · Other
—
Ita/150/2010 Of The Commissioner Of Income Tax v. M/S Manipal Finance Corporation
High Court · 2018 · Dismissed
Assessee
Puneet Singh v. Commissioner Of Income Tax, Karnal
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-10 v. M/S Indian Farm Forestry Development
High Court · 2018 · Dismissed
Assessee
In Both Appeals v. M/S.morvi Exports, Karurnh
High Court · 2018 · Other
—
The Commissioner Of Incometax, Tiruchirapalli-1 v. M/S.asian Handlooms, Karur1.D, Pugalur Road, Karur
High Court · 2018 · Other
—
M/S. Village Antique & Ethinic, B v. Income Tax Officer, Ward-3(1), Jaipur
High Court · 2018 · Allowed
Assessee
S.harishanker v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Date Of Judgment 30-08-2018 I.t.a v. M/S.academy Of General Education
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 30-08-2018 I.t.a v. M/S. Karnataka Water & Sanitation Pooled Fund
High Court · 2018 · Other
—
Date Of Judgment 30-08-2018 I.t.a v. Mangalore Urban Development Authority
High Court · 2018 · Other
—
Date Of Judgment 30-08-2018 I.t.a v. Dr. T.m.a. Pai Foundation
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. M/S.karnataka Food & Civil Supplies Ltd
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. M/S.gokula Education Foundation (Hospital
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. M/S.gokula Education Foundation (Hospital
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. M/S. Maharani Lakshmi Ammani College Trust
High Court · 2018 · Other
—
Date Of Judgment 30-08-2018 I.t.a v. Mookambika Temple
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. M/S. Karnataka Fransalian Society
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. Dr.t.m.a.pai Foundation 2/12
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. M/S.gokula Education Foundation (Hospital
High Court · 2018 · Allowed
Revenue
Date Of Judgment 30-08-2018 I.t.a v. Mangalore Urban Development Authority
High Court · 2018 · Other
—
Pr.commissioner Of Income Tax-6 v. National Housing Bank
High Court · 2018 · Other
—
Date Of Order 21-08-2018 I.t.a v. M/S.chalassani Education Trust
High Court · 2018 · Dismissed
Assessee
Date Of Order 21-08-2018 I.t.a v. Shushrutha Educational Trust
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 14 -08-2018 I.t.a v. The New Cambridge Educational Trust
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Rasthrothana Parishat 2/22
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Manipal Hotel And Restaurant Management College Trust 2/21
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Manipal Academy Of Higher Education
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S B.s. & G Foundation
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Yenepoya University
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Karnataka State Muslim Federation
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. Daughters Of St. Mary Of Providence Society 2/21
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S International Institute Of Information Technology
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. Bhagwan Mahaveer Memorial Jain Trust
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Academy Of Liberal Education
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Krupanidhi Education Trust
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Anjuman-E-Islam
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. Mangalore Jesuit Education Society
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Academy Of Liberal Education
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Maria Seva Sangha
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Anjuman-E-Islam
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Sri.taralabalu Jagadguru Bruhanmatt
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. Islamic Academy Of General Education
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. Islamic Academy Of General Education
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Yenepoya University 2/22
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. St.augustin Social Service Society
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Yenepoya Moideen Kunchi Memorial Educational & Charitable Trust
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. Islamic Academy Of General Education
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. Islamic Academy Of General Education
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Medical Relief Society Of South Kanara
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Medical Relief Society Of South Kanara
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Medical Relief Society Of South Kanara
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Academy Of General Education 2/23
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S Rasthrothana Parishat
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Dominician Sisters Of Presentation
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. Jyothy Charitable Trust
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. M/S National Education Foundation 2/21
High Court · 2018 · Other
—
Date Of Judgment 14-08-2018 I.t.a v. Islamic Academy Of General Education 2/21
High Court · 2018 · Other
—
Date Of Judgment 14 -08-2018 I.t.a v. M/S Agastya International Foundation
High Court · 2018 · Other
—
Ita/145/2012 Of Nortrans Marine Service Pvt. Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Wp/13314/2017 Of Mphasis Limited v. The Deputy Commissioner Of Income Tax
High Court · 2018 · Other
—
Commissioner Of Income Tax,Chennai v. Shriram Chits & Investments P. Ltd.,1 Club House Rd, Mount Road,Chennai-600 002
High Court · 2018 · Dismissed
Assessee
Cit v. The Amounts To Be Remitted By The Employer Towards
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income-Tax-I,Tiruchirapalli v. M/S Pukra Exports
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 19-06-2018, Ita v. M/S Agricultural Produce Market Committee
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur Raj v. M/S Modern Syntex (India) Ltd., A
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Incometax, Jaipur-Ii, Jaipur v. M/S Modern Syntex (India) Ltd., A
High Court · 2018 · Allowed
Revenue
Itta/146/2018 Of M/S Gvk Industries Limited v. Additional Commissionerof Income Tax
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income-Tax, Chennai v. M/S.sri Vasavi Gold & Bullion Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-11 v. Satya Sheel Khosla
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income-Tax,-1- Jodhpur v. M/S Suncity Art Exporters, Jodhpur (Rajasthan
High Court · 2018 · Other
—
Patram Bishnoi v. Income Tax Officer, Ward-L(3) Jodhpur
High Court · 2018 · Other
—
M/S Maharani Art Emporium K-345 v. Income Tax Officer Ward -1(2) Jodhpur
High Court · 2018 · Other
—
M/S Maharani Art Emporium K-345 v. Income Tax Officer Ward -1(2) Jodhpur.----Respondentconnected With
High Court · 2018 · Other
—
Dr. Jose Julio D'costa v. Commissioner Of Income Tax, Bangalore
High Court · 2018 · Allowed
Assessee
Ita/27/2015 Of Muthoot Finance Ltd v. The Joint Commissioner Of Income Tax,Circle1(2)
High Court · 2018 · Allowed
Assessee
The Commissioner Of The Income Tax v. M/S P&G Enterprises Private Limited
High Court · 2018 · Other
—
Ita/88/2015 Of V.a.jose v. The Deputy Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Maruti Udyog Ltd v. Commissioner Of Income Tax, Delhi
High Court · 2017 · Other
—
Conventional Fastners v. Commissioner Of Income Tax, Dehradun
High Court · 2017 · Allowed
Assessee
Ranjana Johari v. Assistant Commissioner Of Income Tax, Circle-6, Jaipur
High Court · 2017 · Other
—
Ita/47/2012 Of The Commissioner Of Income Tax, Thiruvananthapuram v. Sjro.chandrasekhar Balagopal Tc-Ix/1323
High Court · 2017 · Other
—
Principal Commissioner Of Income Tax-4 v. Hi-Energy Realtors Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. M/S Allen Career Institute, C-210/2, Talwandi, Kota
High Court · 2017 · Allowed
Revenue
Surjit Kumar Chetal v. Commissioner Of Income Tax-Xv
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax 2 v. M/S.f L Smidth Limited
High Court · 2017 · Allowed
Revenue
Oriental Insurance Co. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Mukesh Oil Mill Private Limited v. Income Tax Appellate Tribunal Jaipur Bench Jaipur
High Court · 2017 · Dismissed
Revenue
Ita/88/2012 Of Stockpoint Share Services Private Ltd v. The Assistant Commissioner Of Income Tax, Palakkad
High Court · 2017 · Allowed
Assessee

Key issues litigated under Section 28

Section 28 case law — FAQs

What does Section 28 of the Income-tax Act deal with?
Section 28 relates to Profits & Gains of Business. This page collects 724 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 28.
How many case laws are available on Section 28?
EaseValue has indexed 724 income-tax judgments citing Section 28 — each with parties, citation, court, year, outcome and the full order text.
How can Section 28 judgments help my case?
They show how courts have decided Section 28 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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