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Income-tax Act · Case Law

Section 35 Income Tax Case Law

Browse 332 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 35 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 35 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 35 (showing 300 of 332)

The Eimco K.c.p. Ltd. Madras v. Commissioner Of Income Tax,.Madras
Supreme Court · 2000 · [2000] 1 S.C.R. 1185 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S Cynamid India Ltd
Supreme Court · 1999 · [1999] 2 S.C.R. 601 · Dismissed
Assessee
The Commissioner Of Income Tax (Cntl.), Ludhiana v. M/S Hero Cycles Pvt. Ltd., Ludhiana Etc. Etc
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 612 · Partly Allowed
Partly
Radhasoami Satsang, Saomi Bagh,Agra v. Commissioner Of Income Tax
Supreme Court · 1991 · [1991] SUPP. 2 S.C.R. 312 · Allowed
Assessee
Smt. Saroj Aggarwal v. Commissioner Of Income Tax,U.p
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 209 · Allowed
Assessee
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
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
Hirday Narain v. Income-Tax Officer, Bareilly
Supreme Court · 1970 · [1971] 1 S.C.R. 683 · Allowed
Assessee
Income - Tax Officer, Tuticorin v. T. S. Devinath Nadar & Ors
Supreme Court · 1967 · [1968] 2 S.C.R. 33 · Allowed
Appellant(S v. The Dy.commissioner Of Incometax, Circle
High Court · 2024 · Dismissed
Revenue
> v. Mahle Filters Systems (India) Ltd
High Court · 2024 · Allowed
Sangam Food Products v. Income Tax Officer And Ors
High Court · 2024 · Allowed
Assessee
> v. Deputy Commissioner Of Income Tax & Anr
High Court · 2024 · Other
> v. Oil Industry Development Board
High Court · 2024 · Dismissed
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
Reportable v. Itat
High Court · 2022 · Dismissed
Ita/96/2013 Of Comnr.of Income Tax v. M/S.patnaik Minerals
High Court · 2022 · Dismissed
Assessee
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
Sahajanand Medical Technologies Pvt. Ltd v. Oral Order
High Court · 2021 · Allowed
Ita/440/2014 Of The Commissioner Of Income-Tax v. M/S Biocon Ltd
High Court · 2020 · Dismissed
Assessee
Ita/436/2014 Of The Commissioner Of Income-Tax v. M/S Biocon Ltd
High Court · 2020 · Dismissed
Assessee
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Ita/67/2003 Of Durga Films And Trades v. Commnr.income Tax
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax -15 v. M/S. Strides Arcolab Ltd
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -15 v. M/S. Strides Arcolab Ltd
High Court · 2019 · Dismissed
Assessee
Ita/49/2003 Of Vijaya Khandelwal v. Income Tax Officer
High Court · 2019 · Allowed
Assessee
Ita v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
Itxa 802-02.Doc v. Itxa 802-02.Doc
High Court · 2018 · Allowed
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
Principal Commissioner Of Income Tax - 6 v. Common Oral Order
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax - Ltu v. M/S. Man Industries Ltd
High Court · 2018 · Dismissed
Assessee
Harish Kumar Gupta v. Chief Commissioner, Income Tax & Others
High Court · 2018 · Dismissed
Revenue
Mr. B v. Wp-2951.04.Doc
High Court · 2016 · Other
Tax Case Appeal v. M.s Ideal Garden Complex Pvt. Ltd
High Court · 2016 · Dismissed
Thomson Press (India) Ltd v. Commissioner Of Income Tax-Ii
High Court · 2015 · Allowed
Assessee
Referred Are v. W.t.a
High Court · 2015 · Allowed
Commissioner Of Income Tax v. >
High Court · 2014 · Dismissed
Assessee
Director Ofincome Tax (E v. Indo French Centre
High Court · 2014 · Dismissed
Assessee
By Sri K v. Aravind, Advocate
High Court · 2014 · Other
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
Ravindra v. Ghuge,J.][S.c.dharmadhikar
High Court · 2014 · Allowed
D.b. Income Tax Appeal v. M/S. Jawahar Kala Kendra
High Court · 2014 · Allowed
Revenue
Director Of Income Tax v. Vishwa Jagriti Mission Through
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax v. Maruti Udyog Ltd
High Court · 2011 · Dismissed
Assessee
Cit v. M/S V.r.v. Breweries & Bottling Industries Ltd
High Court · 2011 · Dismissed
Assessee
Court In Commissioner Of Income-Tax v. Bhor
High Court · 2010 · Dismissed
Assessee
Indian Roadlines v. Commissioner Of Income Tax-2, Jalandhar
High Court · 2010 · Dismissed
Revenue
Appellant v. Indian National Science Academy
High Court · 2010 · Other
Mrs Anita Chadha v. Commissioner Of Income Tax, Ludhiana
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Gurbachan Singh
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax v. … Appellant
High Court · 2010 · Other
Bombay-400 011 v. The Commissioner Of Income-Tax
High Court · 2009 · Other
Bombay-25 v. The Commissioner Of Income-Tax
High Court · 2009 · Other
Commissioner Of Income Tax-I v. M/S. Majestic Auto Ltd
High Court · 2009 · Dismissed
Assessee
Ita/2/2003 Of Commr.income Tax v. Enging.innov.ltd
High Court · 2008 · Other
Wa/2768/2007 Of P.c.thahir v. The Agricultural Income Tax
High Court · 2007 · Dismissed
Revenue

Key issues litigated under Section 35

Section 35 case law — FAQs

What does Section 35 of the Income-tax Act deal with?
This page collects 332 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 35.
How many case laws are available on Section 35?
EaseValue has indexed 332 income-tax judgments citing Section 35 — each with parties, citation, court, year, outcome and the full order text.
How can Section 35 judgments help my case?
They show how courts have decided Section 35 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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