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Income-tax Act · Case Law

Section 36 Income Tax Case Law — Business Deductions

Browse 704 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 36 (Business 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 36 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 36 (showing 300 of 704)

Checkmate Services P. Ltd v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
Hero Cycles (P) Ltd v. Commissioner Of Income Tax (Central), Ludhiana
Supreme Court · 2015 · [2015] 12 S.C.R. 55 · Allowed
Assessee
Commissioner Of Income Tax, Kerala v. M/S. Travancore Sugar And Chemicals Ltd
Supreme Court · 2015 · [2015] 6 S.C.R. 782 · Other
—
M/S. Vijaya Bank v. Commissioner Of Income Tax And Anr
Supreme Court · 2010 · [2010] 4 S.C.R. 721 · Allowed
Assessee
Jt. Commissioner Of Income Tax, Valsad, Gujarat v. M/S.united Phosphorous Ltd
Supreme Court · 2008 · [2008] 2 S.C.R. 658 · Partly Allowed
Partly
Assistant Commissioner Of Income Tax, Ahmedabad v. Arvind Polycot Ltd
Supreme Court · 2008 · [2008] 2 S.C.R. 650 · Dismissed
Assessee
Commissioner Of Income Tax v. Gujarat Maritime Board
Supreme Court · 2007 · [2007] 12 S.C.R. 962 · Dismissed
Assessee
Mercantile Bank Ltd., Bombay v. The Commissioner Of Income-Tax, Bombay City-Iii
Supreme Court · 2006 · [2006] SUPP. 1 S.C.R. 628 · Partly Allowed
Partly
K.r. Patel (Dead) Through L.rs v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] SUPP. 2 S.C.R. 44 · Dismissed
Revenue
Commissioner Of Income Tax v. Kerela State Industrial Development
Supreme Court · 1998 · [1998] 1 S.C.R. 871 · Dismissed
Assessee
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
C.w.s. (India) Limited v. The Commissioner Of Income Tax
Supreme Court · 1994 · [1994] 2 S.C.R. 247 · Dismissed
Revenue
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
State Bank Of Travancore v. Commissioner Of Income Tax, Kerala
Supreme Court · 1986 · [1986] 1 S.C.R. 25 · 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
Sri Jahar Matilal v. The Commissioner Of Income Tax, Kolkata – Xviii & Anr
High Court · 2025 · Allowed
Assessee
v. Assistant Commissioner Of Income Taxcircle
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.star Investments Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Sanjay Kumar Sharma v. Income Tax Officer, Ward 4 (1), Raipur ( C.g
High Court · 2025 · Allowed
Assessee
Goodrich Carbohydrates Ltd v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Ia No: Ga/2/2024 Principal Commissioner Of Income Tax, Siliguri v. M/S. Dakshin Dinajpur District Central Co-Operative Bank Limited
High Court · 2025 · Allowed
Revenue
M/S Herbicides (India) Limited v. The Assistant Commissioner Of Income Tax, Circle 3, Jaipur
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Taxchennai v. M/S.indbank Merchantbanking Services Ltdv Floor, Spencer Towersanna Salai
High Court · 2025 · Other
—
M/S. Sanmar Speciality Chemicals Limitedno v. The Assistant Commissioner Of Income-Taxcompany Circle, Vi (1), Chennai
High Court · 2025 · Allowed
Assessee
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-7 v. Wgf Financial Services Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.indbank Merchant Banking Services Limited,3[Rd] Floor, Krest Building
High Court · 2025 · Dismissed
Assessee
Mr. Anirudha Venkatachalam v. Venkatachalam
High Court · 2025 · Dismissed
Revenue
M/S.citadel Fine Pharmaceuticals Ltd v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2)
High Court · 2025 · Allowed
Assessee
Standard Chartered Grindlays Bank Ltd v. Dy. Director Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Jaipur Vidyut Vitran Nigam Limited, Vidyut Bhawan, Janpath, Jaipur
High Court · 2025 · Allowed
Revenue
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
Itta/239/2008 Of M/S. Frontier Information Tech Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ita/196/2024 Of Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Itta/171/2007 Of M.vinayak v. Dy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104
High Court · 2024 · Dismissed
Assessee
M/S. Eih Associated Hotels Limited v. Commissioner Of Income Tax – I
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax – 1 Chennai v. M/S. Global Calcium Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/149/2019 Of The Pr Commissioner Of Income Tax v. M/S Enchanting Travels Pvt Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -Central -1 v. Ve Commercial Vehicles Ltd
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax Ichennai v. Indusind Bank Ltd
High Court · 2024 · Dismissed
Assessee
Ita/325/2019 Of The Principal Commissioner Of Income -Tax v. Kerala State Industrial Development Corporation Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax-7, Delhi v. Punjab National Bank (Earstwhile Oriental Bank Of Commerce
High Court · 2024 · Other
—
Ita/100045/2018 Of Karnataka Vikas Grameena Bank v. The Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ita/131/2018 Principal Commissioner Of Income Tax-2, Kolkata v. Kesoram Industries Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central-1 v. Sahara Prime City Ltd
High Court · 2024 · Dismissed
Assessee
Ita/79/2018 Principal Commissioner Of Income Tax, Kolkata – 4, Kolkata v. M/S. Jct Limited
High Court · 2024 · Dismissed
Assessee
Ita/24/2022 Principal Commissioner Of Income Tax, Kolkata – 4, Kolkata v. M/S. Jct Limited
High Court · 2024 · Dismissed
Assessee
Ita/1/2014 Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Kesoram Industries Limited
High Court · 2024 · Dismissed
Assessee
Emec Pvt. Ltd v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Ita/76/2019 Of M/S. Mini Muthoottu Credit v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax -Ltu, New Delhi v. Srf Ltd
High Court · 2024 · Dismissed
Assessee
M/S Kuehne Nagel Pvt. Ltd v. Addl. Commissioner Of Income-Tax, & Anr
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax, Faridabad v. M/S. The Thiess Mines (India) Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Deveraj Ramasamy Mani v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax, Kolkata-Iv v. Jct Limited
High Court · 2023 · Allowed
Revenue
M/S. City Union Bank Limited v. Tax Recovery Officer-2, Income Tax
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -3 v. Devata Tradelink Ltd
High Court · 2023 · Other
—
The Same And Moreover The Respondent Had v. Champion Commercial Pvt. Ltd. And By The
High Court · 2023 · Allowed
—
Itta/141/2013 Of Commissioner Of Income Tax Iii v. M/S. Sri Ram Chits Private Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax-2, Jaipur v. M/S Sumeru Enterprises, H-1
High Court · 2023 · Allowed
Revenue
Ita/100002/2021 Of M/S Karnataka Vikas Grameena Bank v. Asst. Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ita/100007/2020 Of M/S.karnataka Vikas Grameena Bank v. Asst. Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itxa/853/2018 Of Bond Safety Belts (Dissolved) v. The Deputy Commissioner Of Income Tax Circle 12 (2)
High Court · 2023 · Other
—
Wp/947/2014 Of Vaman Prestressing Co. Pvt. Ltd v. The Additional Commissioner Of Income Tax - Rg,2(3), Mumbai And Another
High Court · 2023 · Allowed
Assessee
Idfc First Bank Limited Kpm Towers 7Th Floor v. The Deputy Commissioner Of Income Tax Corporate Circle 1(1) Room
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax -Central-1 v. Ve Commercial Vehicles Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-7 v. Pepsico India Holding Pvt. Ltd
High Court · 2023 · Allowed
Revenue
I.t. Appeal v. Commissionerof Income-Tax And Another [(2010) 323 Itr 166 (Sc
High Court · 2023 · Other
—
New Delhi v. Network Programme India Ltd
High Court · 2023 · Other
—
Standard Chartered Grindlays Bank Ltd v. Assistant Commissioner Of Income Tax International Taxation Circle-3(1) (2) & Ors
High Court · 2023 · Allowed
Assessee
Tax (Central)-2 v. N. S. Software
High Court · 2023 · Allowed
—
Wp/1158/2009 Of Sterlite Opportunities And Ventures Ltd v. B.d. Naik, Deputy Commissioner Of Income Tax And 3 Ors
High Court · 2023 · Allowed
Assessee
The Apex Court In [1]Maxopp Investment Ltd v. D. B. Realty Pvt. Ltd
High Court · 2023 · Allowed
—
Ita/496/2018 Of The Pr.commissioner Of Income Tax v. M/S Rajesh Exports Ltd
High Court · 2023 · Other
—
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
M/S. Shriram Chits Pvt, Ltd, Hyderabad v. Prasad [(Sc For Income ][Tax) ][Dept
High Court · 2023 · Dismissed
—
Paliwal Infrastructure Private Limited v. Principal Commissioner Of Income Tax, Pcit, Delhi - 7 & Anr
High Court · 2023 · Other
—
Clh Gaseous Fuel Applications Pvt Ltd v. National E Assessment Centre Income Tax Department, New Delhi
High Court · 2023 · Other
—
Ita/70/2011 M/S. Indian Bank v. Commissioner Of Income Tax-Ii, Kolkata
High Court · 2023 · Allowed
Assessee
Katti Ma v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
At The Outset, Shri Shakar Submits That Question v. Ita
High Court · 2023 · Dismissed
Assessee
Itta/271/2022 Of M/S Kapil Infra Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Wp/1360/2022 Of Saurashtra Infra Adn Power Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle -3(3)(1) And 3 Other
High Court · 2023 · 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
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
Itta/206/2006 Of The Commissisoner Of Income Tax-Iii, Hyderabad v. M/S. Srinivasa Cystine Limited
High Court · 2022 · Dismissed
Assessee
Ita/207/2019 Of The Commissioner Of Income Tax v. M/S Canara Bank
High Court · 2022 · Allowed
Revenue
Itta/471/2006 Of M/S. Shri Ram Chits Private Limited v. The Joint Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
—
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
—
Podanur, Coimbatore – 641 023 v. The Commissioner,Corporation Of Coimbatore,Coimbatore, Coimbatore District
High Court · 2022 · Other
—
M/S.tomco Engineering (P) Ltd v. Menonsmt.meera V.menonsmt.k.krishna
High Court · 2022 · Allowed
—
The Pr. Commissioner Of Income Tax -3 v. Diageo Distilleries Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Neutral Citation No: 2022/Dhc/003682 v. J U D G M E N T
High Court · 2022 · Dismissed
—
Wp/103096/2022 Of The Raddi Sahakar Bank Niyamit v. Additional/Assistnat Commissioner Ofm Income Tax
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board
High Court · 2022 · Other
—
Income Tax Appeal v. Oral Judgment (Per Abhay Ahuja, J
High Court · 2022 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Nilgiri Financial Consultants Ltd
High Court · 2022 · Dismissed
Assessee
Ia No:ga/1/2022 , Ga/2/2022 Nirman Construction v. Additional Commissioner Of Income Tax, Range – 1, Durgapur & Ors
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax (Central) - 3 v. M/S Utech Developers Ltd
High Court · 2022 · Dismissed
Assessee
Shriram Transport Finance Company Limitedno v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
The Tinplate Company Of India Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S. Selvel Advertising Pvt. Ltd v. Deputy Commissioner Of Income Tax,Circle-12, Kolkata
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
—
Pr. Commissioner Of Income Tax -7 v. Power Links Transmission Ltd
High Court · 2022 · Dismissed
Assessee
Wp/57135/2018 Of Bharat Fritz Werner Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Src Aviation Pvt.ltd v. Assisstant Commissioner Of Income Tax & Anr
High Court · 2022 · Other
—
Commissioner Of Income Tax - Iitiruchirapalli v. M/S.city Union Bank Ltd.,Central Office
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Incometax, Central-2, Kolkata v. M/S. Rei Agro Limited
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax v. M/S. M C Nally Sayaji Engineeringlimited
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax, Central – Iii v. M/S. Jodh Singh & Ors. (Huf
High Court · 2022 · Allowed
Revenue
Rachna Infrastructure Pvt. Ltd v. Pr. Commissioner Of Income Tax 3 Or His Successor
High Court · 2022 · Dismissed
Revenue
Principal Comm Of Income Tax 1, Kol v. M/S Surya Alloys Industries Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
Tca/1187/2009 Of Dr K Chandrasekaran v. Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp/3134/2019 Of Triumph Hospitals Private Limited v. The Income Tax Officer, Ward 8 (3) (2) And 2 Ors
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax - 2, Kolkata v. Universal Industrial Fund Ltd
High Court · 2022 · Other
—
The Commissioner Of Income Tax-I v. M/S. Sakthi Finance Limited475, Dr. Nanjappa Road
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax-I v. M/S. Elgi Finance Limitedindia Housetrichy Roadcoimbatore - 18
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Fairluck Commercial Co. Limited
High Court · 2021 · Allowed
Revenue
Principal Commissioner Of Incometax, Kolkata-1, Kolkata v. M/S. Hooghly Mills Projects Limited
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
Pr. Commissioner Of Income Tax-2 v. Yes Bank Limited
High Court · 2021 · Allowed
Revenue
Ita/137/2021 Of Coffee Day Global Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.ceebros Hotels P Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax 9, Aaykar Bhavan v. M/S. Future Corporate Resources Ltd
High Court · 2021 · Dismissed
Assessee
Ita/44/2017 Of The Principal Commissioner Of Income Tax v. M/S. Apollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
Court In Catholic Syrian Bank v. I.t.a
High Court · 2021 · Allowed
—
Ita/63/2017 Of The Principal Commissioner Of Income Tax, Kochi 2 v. Ernakulam District Co-Operative Bank Ltd
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. Tamil Nadu Maritime Board
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.diamond Engineering (Chennai) Private Ltd
High Court · 2021 · Allowed
Revenue
By Sri. A. Shankar, Sr. Adv. Forsri v. Chandrashekar, Adv
High Court · 2021 · Other
—
Pr. Commissioner Of Income Tax- 04, Delhi v. M/S Jaypee Capital Services Ltd
High Court · 2021 · Dismissed
Assessee
Year. In The Reported Judgment In Commissioner Of Income-Tax v. Question
High Court · 2021 · Dismissed
Assessee
Ita/26/2013 Of M/S.apollo Tyres Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/485/2009 Of The Commissioner Of Income Tax v. Dhanalakshmi Bank Ltd., Trichur
High Court · 2021 · Dismissed
Assessee
Court In Case.catholic Syrian Bank v. Commissioner Of Income Tax[1
High Court · 2021 · Dismissed
Revenue
Income Tax v. Nedungadi Bank Ltd[2] Read With
High Court · 2021 · Dismissed
Assessee
The Fourth Question Is Regarding The Eligible v. Commissioner Of Income Tax_[1] And Had Answered The Point In
High Court · 2021 · Dismissed
Revenue
Tca/886/2015 Of Commissioner Of Income Stax v. M/S. True Value Homes
High Court · 2021 · Allowed
Revenue
M/S.vestas Technology R&D Chennai Private Limited v. Assistant Commissioner Of Income Tax, Company Circle 3(2
High Court · 2021 · Dismissed
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
M/S.national Trust Housing Finance Ltd v. The Assistant Commissioner Of Income Tax, Company Circle – Iv(4), Chennai – 34
High Court · 2021 · Dismissed
Revenue
Ita/315/2018 Of Coffeeday Global Ltd v. Additional Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/5/2015 Of The Commissioner Of Income-Tax v. The Vysya Bank Ltd
High Court · 2021 · Other
—
Ita/4/2015 Of The Commissioner Of Income-Tax v. The Vysya Bank Ltd
High Court · 2021 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.wallace Sports And Research Foundation
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.venbro Investments & Financial Services Limited, “Gnanananda”
High Court · 2021 · Other
—
Commissioner Of Income Tax, Chennai v. M/S. Bnt Connections Impex Ltd
High Court · 2021 · Dismissed
Assessee
Ita/340/2014 Of Commissioner Of Income Tax-Iii v. M/S. Onmobile Global Ltd
High Court · 2021 · Allowed
Revenue
By Sri v. Chandrashekar, Adv., For.sri. M. Lava, Adv
High Court · 2020 · Allowed
—
Shri Allu Arvind Babu v. The Assistant Commissioner Of Income Taxnon Corporate Circle-20(1)Chennai
High Court · 2020 · Allowed
Assessee
Ita/373/2014 Of The Commissioner Of Income Tax v. M/S Brigade Enterprises Ltd
High Court · 2020 · Dismissed
Assessee
Ita/196/2013 Of The Commissioner Of Income-Tax v. Karnataka Power Transmission
High Court · 2020 · Dismissed
Assessee
Ita/355/2013 Of The Commissioner Of Income Tax v. M/S. State Bank Of Mysore
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.asian Peroxides Ltd
High Court · 2020 · Other
—
Https://Hcservices.ecourts.gov.in/Hcservices v. M/S. Shriram Investments
High Court · 2020 · Dismissed
—
Ita/25/2016 Of The Principal Commissioner Of Income Tax, Kozhikode v. M/S.north Malabar Gramin Bank
High Court · 2020 · Allowed
Revenue
M/S.hansa Estates P. Ltd v. The Assistant Commissioner Of Income Tax Company Circle-Ii (2) Chennai
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Taxchennai v. M/S.rasi Exports Pvt Ltd
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax-3, Coimbatore-18 v. M/S.r.easwaran Huf, Tirupur.pin
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax-I, Coimbatore v. M/S.elgi Ultra Industries Ltd., Coimbatore
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.elgi Ultra Industries Ltd., Coimbatore-18
High Court · 2020 · Allowed
Revenue
Sca/16127/2018 Of Asian Tubes Pvt. Ltd v. Dy. Commissioner Of Income Tax Circle (1)(1)
High Court · 2020 · Allowed
Assessee
Taxap/912/2008 Of Commissioner Of Income Tax-I v. Asian Finstock Limited
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax 4 v. M/S. Mcc Finance Ltd., (Formerly Mercantile Credit Corporation Ltd.,)
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income-Tax-I, Coimbatore v. M/S.elgi Ultra Industries Ltd., India House
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax-4 v. Gaursons Realty Pvt. Ltd.through:mr. S. Krishnan, Advocate
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax v. Pankti Polytex Pvt. Ltd
High Court · 2020 · Allowed
Revenue
M/S.spaarkon Trading Chennai P. Ltd v. The Commissioner Of Income Tax (Appeals)
High Court · 2020 · Dismissed
Revenue
Taxap/1625/2007 Of B Nanji & Co v. Dy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Ita/256/2011 Of Commissioner Of Income Tax-Iii v. M/S Syndicate Bank
High Court · 2020 · Allowed
Revenue
Ita/260/2011 Of Commissioner Of Income Tax-Iii v. M/S Syndicate Bank
High Court · 2020 · Allowed
Revenue
Ita/98/2010 Of The Commissioner Of Income-Tax v. M/S. Syndicate Bank
High Court · 2020 · Allowed
Revenue
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
The Pr. Commissioner Of Income Tax-3, Ludhiana v. M/S Incitek Homecare P. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/18/2014 Of The Commissioner Of Income-Tax v. M/S. Ing. Vysya Bank Limited
High Court · 2020 · Allowed
Revenue
P.) Ltd v. Commissioner Of Income Tax"2016 (381) Itr 107
High Court · 2020 · Allowed
Assessee
The Principal Commissioner Of Income Tax 2 v. M/S Gujarat State Financial Corporation ==========================================================
High Court · 2020 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Kota v. M/S Kota Sahakari Bhoomi Vikas Bank Ltd., Plot
High Court · 2020 · Allowed
—
Commissioner Of Income Taxchennai v. Dr.s.venkatesh
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax 4 v. M/S Voltamp Transformers Limited
High Court · 2019 · Allowed
Revenue
Wp/2640/2019 Of Aegis Customer Support Services Pvt. Ltd v. Income Tax Officer, Ward 6 (1) (1) And 2 Others
High Court · 2019 · Other
—
The Commissioner Of Income Tax, Company Circle Iii(2), Chennai-3 v. M/S.tnq Books & Journals Pvt.ltd., Chennai-41
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax,Chennai v. Tamilnadu Maritime Board
High Court · 2019 · Allowed
Revenue
Tca/449/2017 Of The Commissioner Of Income Tax v. Diamond Engineering (Chennai)
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.best & Crompton Engg Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.cosmo Global Ltd.,Old
High Court · 2019 · Dismissed
Assessee
Tca/654/2018 Of Commissioner Of Income Tax v. Trimex Sands Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Tca/727/2018 Of The Commissioner Of Income Tax v. Beach Minerals Co.pvt.ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.cholayil Pharmaceuticals P. Ltd
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.bnt Connections Impex Ltd
High Court · 2019 · Dismissed
Assessee
Tca/1011/2014 Of Commissioner Of Income Tax v. M/S Vedanayagam Hospitals Pvt
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -3 v. Federal Mogul Goetze India Ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax -I, Chennai v. M/S.aig Home Finance India Ltd., Chennai-17
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur - Ii, Jaipur v. M/S Rajasthan Renewable Energy Corp. Ltd., E
High Court · 2019 · Other
—
Ita/67/2003 Of Durga Films And Trades v. Commnr.income Tax
High Court · 2019 · Allowed
Assessee
Ita/100016/2018 Of M/S. Kanhaiyalal Dudheria v. The Joint Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Taxap/443/2019 Of The Principal Commissioner Of Income Tax-1 v. M/S Chiripal Industries Ltd
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.q Source Global Consulting (P) Limited, Chennai-32
High Court · 2019 · Dismissed
Assessee
Shiva Industrial Security Agency Gujarat Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
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
Talent Anywhere Services Pvt. Ltd v. Dy. Commissioner Of Income Tax Circle 2(1)(1
High Court · 2019 · Dismissed
Revenue
Itxa 674 Of 2007 .Doc v. S.j. Kathawalla, Jj
High Court · 2019 · Allowed
—
The Principal Commissioner Of Income Tax-3, Ludhiana v. Malwa Industries Limited, Ludhiana
High Court · 2019 · Allowed
Revenue
Sca/16139/2018 Of Chamunda Pharma Machinery Pvt. Lt.d v. Asst. Commissioner Of Income Tax, Circle 1(1)(2)
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. The Appellant Has Framed The Following Four Substantial
High Court · 2019 · Dismissed
Assessee
Ita/68/2011 Of The Commissioner Of Income Tax, Cochin v. M/S.apollo Tyres Ltd., Kochi
High Court · 2019 · Allowed
Revenue
Ita/40/2011 Of The Commissioner Of Income Tax v. M/S.apollo Tyres Ltd
High Court · 2019 · Allowed
Revenue
Opportunity Of Hearing To The Assessee v. M/S Torrent Private Limited
High Court · 2019 · Dismissed
—
Ita/74/2014 Of The Commissioiner Of Income Tax v. M/S.kerala State Industrial Development Corporation Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income-Tax-7 v. M/S Graviss Foods Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax -2 v. M/S. Lee & Murihead Pvt Ltd
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1, Delhi v. Brahma Center Development Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Wp v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Gopal Das Estates & Housing Pvt.ltd v. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-I, Chandigarh v. M/S Pacific India, Chandigarh
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Taxcentral 2No v. M/S. Saravana Selvarathnam Trading &Manufacturing Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax - 7 v. Premier Finance & Trading Co Ltd
High Court · 2019 · Dismissed
Assessee
I.t.a v. Income Taxdepartment And Others
High Court · 2019 · Allowed
Assessee
Ita/151/2010 Of The Commissioner Of Income Tax,Cochin v. M/S Apollo Tyres Ltd,Kochi
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax 1 v. M/S Arvind Joshi And Co
High Court · 2019 · Dismissed
Assessee
Ita/687/2009 Of The Commissioner Of Income Tax v. O.e.n. India Ltd
High Court · 2019 · Allowed
Revenue
Hero Motocorp Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Hero Motocorp Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Ita/352/2009 Of Commissioner Of Income Tax, Cochin v. The Federal Bank Ltd., Alwaye-1
High Court · 2018 · Dismissed
Assessee
Tca/791/2018 Of Commissioner Of Incometax v. M/S. Sri Jayajothi Textile Mills Pvt Ltd
High Court · 2018 · Allowed
Revenue
Ita/709/2009 Of The Commissioner Of Income Tax,Cochin v. M/S.federal Bank Ltd. Aluva
High Court · 2018 · Allowed
Revenue
Ita/635/2009 Of The Dhanalakshmi Bank Ltd., Trichur v. The Commissioner Of Income Tax, Trichur
High Court · 2018 · Allowed
Assessee
Ita/238/2012 Of The Commissioner Of Income Tax v. M/S. Harrisons Malayalam Ltd
High Court · 2018 · Allowed
Revenue
Ita/264/2009 Of The South Indian Bank Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Ita/100/2010 Of The Commissioner Of Income Tax v. M/S. Catholic Syrian Bank Ltd
High Court · 2018 · Other
—
North Eastern Electric Power v. Commissioner Of Income Tax & Anr Corporation Limited & Anr
High Court · 2018 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -3 v. Dlf Hotel Holding Ltd
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax-7 v. The Basti Sugar Mills Company Limited
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax Del v. M/S Bharat Hotels Ltd
High Court · 2018 · Allowed
Revenue
Pr.commissioner Of Income Tax-6 v. National Housing Bank
High Court · 2018 · Other
—
Principal Commissioner Of Income Tax 2, Vadodara v. Shreno Ltd
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax v. M/S. Saurashtra Gramin Bank
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. Gujarat Lease Financing Ltd
High Court · 2018 · Dismissed
Assessee
Maxopp Investment Ltd v. Cit, New
High Court · 2018 · Dismissed
Revenue
Ita/145/2012 Of Nortrans Marine Service Pvt. Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax, Trichy v. The Lakshmi Vilas Bank Ltd., Salem Road Kathaparai, Karur
High Court · 2018 · Allowed
Revenue
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
Principal Commissioner Of Income Tax 4 v. S A L Steel Ltd
High Court · 2018 · Dismissed
Assessee
Tc/285/2007 Of Commissioner Of Income Tax v. M/S Rambal Pvt Ltd
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax Vadodara 2 v. National Dairy Development Board ==============================================================
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Kota v. M/S. Kota Sahakari Bhoomi Vikas Bank, Plot
High Court · 2018 · Allowed
—
C/Taxap/950/2006 Judgment v. Lok Prakashan Ltd
High Court · 2018 · Other
—
The Pr. Commissioner Of Income Tax -Central-3 v. Hfcl Infotel Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Order: 23.03.2018 Ita v. The Biapurdistrict Central Co-Op. Bank Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Rajasthan Renewable Energy Corp. Ltd., E
High Court · 2018 · Other
—
Principal Commissioner Of Income Tax-4 v. Robinson Impex(India) Ltd. ========================================================== Appearance
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Shailendra Garg
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Rajasthan Ex Servicemen Corporation Ltd., P
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax-Ltu v. Caparo Maruti Ltd
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax-7 v. Planman Hr Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Ita/100168/2015 Of Bellad Bagewadi Urban Souhard Sahakari Bank Niyami v. The Commissioner Of Income Tax(Appeals)
High Court · 2018 · Allowed
Assessee
Krishi Upaj Mandi Samiti Anoopgarh District Sri Ganganagar v. Income Tax Officer, Suratgarh, District Sri Gangnagar
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
Maruti Udyog Ltd v. Commissioner Of Income Tax, Delhi
High Court · 2017 · Other
—
Principal Commissioner Of Income Tax - 3 v. Escort Heart Institute & Researchcentre Ltd
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-6 v. Mira Exim Ltd
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Bajrang Agro Industrial P. Ltd
High Court · 2017 · Allowed
Revenue
Ita/100015/2014 Of The Commissioner Of Income Tax v. Karnataka Vikas Grameen Bank
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Aditya Propcon Pvt. Ltd., A
High Court · 2017 · Allowed
Revenue
M/S. Autolite (India) Ltd., D v. The Assistant Commissioner Of Income Tax, Circle-4, Jaipur
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Aditya Propcon (P) Ltd. A
High Court · 2017 · Allowed
Revenue
Principal Commissioner Of Income Tax-07 v. Punjab & Sind Bank
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Bharat Potteries (P) Ltd. Road
High Court · 2017 · Dismissed
Assessee
Income Tax – 7 v. Planman Hr Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Bhargava Lodha Stock Brokers Pvt. Ltd., S
High Court · 2017 · Dismissed
Assessee
Appell v. M/S Eco Auto Components Private Limited, Plot
High Court · 2017 · Allowed
—
Ita/88/2012 Of Stockpoint Share Services Private Ltd v. The Assistant Commissioner Of Income Tax, Palakkad
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Rajdhani Crafts, Plot
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-11 v. Indian Farmers & Fertilizers Co-Operative Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Manglam Arts, Govind Nagar, Amber Palace Road, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissionr Of Income Tax, Jaipur-Ii, Jaipur v. Rajasthan Housing Board, Jan Path, Jyoti Nagar, Jaipur
High Court · 2017 · Allowed
Revenue

Key issues litigated under Section 36

Section 36 case law — FAQs

What does Section 36 of the Income-tax Act deal with?
Section 36 relates to Business Deductions. This page collects 704 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 36.
How many case laws are available on Section 36?
EaseValue has indexed 704 income-tax judgments citing Section 36 — each with parties, citation, court, year, outcome and the full order text.
How can Section 36 judgments help my case?
They show how courts have decided Section 36 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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