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Income-tax Act · Case Law

Section 37 Income Tax Case Law — General Business Expenditure

Browse 1,813 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 37 (General Business Expenditure) 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 37 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 37 (showing 300 of 1,813)

The Commissioner Of Income Tax Jaipur v. Prakash Chand Lunia (D) Thr. Lrs. & Anr.
Supreme Court · 2023 · [2023] 7 S.C.R. 85 · Allowed
Revenue
Wipro Finance Ltd. v. Commissioner Of Income Tax
Supreme Court · 2022 · [2022] 2 S.C.R. 1146 · Allowed
Assessee
M/S Apex Laboratories Pvt. Ltd. v. Deputy Commissioner Of Income Tax, Large Tax Payer Unit - Ii
Supreme Court · 2022 · [2022] 2 S.C.R. 126 · Dismissed
Revenue
National Co-Operative Development Corporation v. Commissioner Of Income Tax, Delhi-V
Supreme Court · 2020 · [2020] 13 S.C.R. 517 · Other
M/S. Mangalore Ganesh Beedi Works v. Commissioner Of Income Tax, Mysore &Anr.
Supreme Court · 2015 · [2015] 13 S.C.R. 1080 · Other
Premier Breweries Ltd., Karnataka v. Commissioner Of Income Tax, Cochin
Supreme Court · 2015 · [2015] 3 S.C.R. 365 · Dismissed
Revenue
Kerala Road Lines v. Commissioner Of Income Tax, Cochin
Supreme Court · 2008 · [2008] 5 S.C.R. 42 · Other
Deputy Commissioner Of Income Tax, Ahmedabad v. M/S. Core Health Care Ltd.
Supreme Court · 2008 · [2008] 2 S.C.R. 662 · Partly Allowed
Partly
Deputy Commissioner, Income Tax, Baroda v. Gujarat Alkalies & Chemicals Ltd.
Supreme Court · 2008 · [2008] 2 S.C.R. 654 · Dismissed
Assessee
The Commissioner Of Income Tax, Madurai Etc. Etc. v. M/S. Saravana Spininng Mills Pvt. Ltd.
Supreme Court · 2007 · [2007] 8 S.C.R. 944 · Allowed
Revenue
Manish Maheshwari v. Ass Tt. Commissioner Of Income Tax And Anr.
Supreme Court · 2007 · [2007] 3 S.C.R. 61 · Allowed
Assessee
Dr. T.a. Quereshi v. Commissioner Of Income Tax, Bhopal
Supreme Court · 2006 · [2006] SUPP. 10 S.C.R. 311 · Allowed
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
K.ravindranathan Nair v. Commissioner Of Income Tax, Ernakulam
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 244 · Allowed
Assessee
Bharat Earth Movers v. Commissioner Of Income Tax, Karnataka
Supreme Court · 2000 · [2000] SUPP. 2 S.C.R. 295 · Allowed
Assessee
Rajasthan State Warehocsing Corporation v. Commissioner Of Income Tax
Supreme Court · 2000 · [2000] 1 S.C.R. 1113 · Allowed
Assessee
Commissioner Of Income Tax, Kerala v. Associated Fibre And Rubber Industries (P) Ltd
Supreme Court · 1999 · [1999] 1 S.C.R. 375 · Dismissed
Assessee
Commissioner Of Income Tax, Tamil Nadu Ii, Madras v. Madras Auto Service (P) Ltd.
Supreme Court · 1998 · [1998] 3 S.C.R. 1121 · Dismissed
Assessee
Bharat Commerce And Industries Ltd. v. The Commissioner Of Income Tax, Central-Ii
Supreme Court · 1998 · [1998] 2 S.C.R. 150 · Dismissed
Revenue
Maddi Venkataraman v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 67 · Dismissed
Revenue
M/S. East India Pharmaceutical Works Ltd. v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1997 · [1997] 2 S.C.R. 945 · Dismissed
Revenue
Brooke Bond India Ltd. v. Commissioner Of Income Tax, West Bengal-Iii.
Supreme Court · 1997 · [1997] 2 S.C.R. 524 · Dismissed
Revenue
M/S. Jonas Woodhead And Sons Ltd., Madras v. The Commissioner Of Income Tax, Madras
Supreme Court · 1997 · [1997] 1 S.C.R. 1145 · Dismissed
Revenue
Commissioner Of Income-Tax, Orissa v. M/S. Kalinga Tubes Ltd.
Supreme Court · 1996 · [1996] 1 S.C.R. 197 · Allowed
Revenue
Commissioner Of Income-Tax v. Patel Brothers And Co. Ltd. Etc. Etc.
Supreme Court · 1995 · [1995] SUPP. 1 S.C.R. 235 · Dismissed
Assessee
Sabarkantha Zilla Kharid V. Sangh Ltd v. Commissioner Of Income Tax
Supreme Court · 1993 · [1993] SUPP. 1 S.C.R. 484 · Dismissed
Revenue
Commissioner Of Income Tax. Bombay v. Indian Engineering And Commercial Corpn. Pvt. Ltd.
Supreme Court · 1993 · [1993] 3 S.C.R. 86 · Dismissed
Assessee
Prakash Cotion Mills Pvt. Ltd. v. Commissioner Of Income Tax (Central) Bombay
Supreme Court · 1993 · [1993] 2 S.C.R. 983 · Partly Allowed
Partly
Arvind Mills Ltd. v. Commissioner Of Income Tax, Gujarat
Supreme Court · 1992 · [1992] 3 S.C.R. 557 · Dismissed
Revenue
Bikaner Gypsums Ltd. v. Commissioner Of Income Tax, Rajasthan
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 313 · Allowed
Assessee
Commissioner Of Income Tax, Haryana, Himachal Pradesh & Delhi & Ors. v. Tarsem Kumar & Anr.
Supreme Court · 1986 · [1986] 3 S.C.R. 294 · Dismissed
Assessee
Commissioner Of Income -Tax, Bombay v. Vanaz Engineering (P) Ltd., Bombay
Supreme Court · 1986 · [1986] 2 S.C.R. 951 · Allowed
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, Delhi v. Delhi Safe Deposit Co. Ltd.
Supreme Court · 1982 · [1982] 3 S.C.R. 1 · Dismissed
Assessee
J. K. Cotton Manufacturers Ltd. v. The Commlssloner Of Income Tax, Lucknow
Supreme Court · 1975 · [1976] 1 S.C.R. 648 · Dismissed
Revenue
Income-Tax Officer, Special Investigation Circle-B, Meerut v. M/S. Seth Brothers And Ors.
Supreme Court · 1969 · [1970] 1 S.C.R. 601 · Allowed
Revenue
Mcgregor & Balfour Ltd. v. The Commissioner Of Income-Tax, West Bengal
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 355 · Dismissed
Revenue
The Commissioner Of Income-Tax, Bihar And Orissa v. Sri Ramakrishna Deo
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 176 · Allowed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -21 v. M/S.remfry & Sagar
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -21 v. M/S.remfry & Sagar
High Court · 2025 · Dismissed
Assessee
Of Commissioner Of Income Tax, Ltu v. Biocon Ltd
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax -7, Delhi v. Sony India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Counsel v. G.d.foods Manufacturing (India) Pvt. Ltd
High Court · 2024 · Other
Mr. Sanjay Kumar, Adv v. Fieldfresh Foods Pvt. Ltd
High Court · 2024 · Dismissed
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
Kavita Y Singhania v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax, Kolkata-Iv v. Jct Limited
High Court · 2023 · Allowed
Revenue
Asian Hotels Ltd v. Commissioner Of Income Tax I N
High Court · 2023 · Other
M/S Asian Hotels Ltd v. Commissioner Of Income Tax
High Court · 2023 · Other
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
Reportable v. Itat No. 259 Of 2022
High Court · 2023 · Dismissed
Katti Ma v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
Travancore Titanium Products Ltd v. Commiss
High Court · 2022 · Dismissed
Travancore Titanium Products Ltd v. Commiss
High Court · 2022 · Dismissed
Travancore Titanium Products Ltd v. Commiss
High Court · 2022 · Dismissed
Travancore Titanium Products Ltd v. Commiss
High Court · 2022 · Dismissed
Travancore Titanium Products Ltd v. Commiss
High Court · 2022 · Dismissed
Travancore Titanium Products Ltd v. Commiss
High Court · 2022 · Dismissed
Tax -4 v. Moet Hennessy (I) Pvt. Ltd
High Court · 2022 · Dismissed
Commissioner Of Income Tax v. Somnath Buildtech Pvt. Ltd
High Court · 2022 · Dismissed
Assessee

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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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