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Income-tax Act · Case Law

Section 37 Income Tax Case Law — General Business Expenditure

Browse 928 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 928)

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
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
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
—
Manish Maheshwari v. Ass Tt. Commissioner Of Income Tax And Anr
Supreme Court · 2007 · [2007] 3 S.C.R. 61 · 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
Commissioner Of Income Tax, Kerala v. Associated Fibre And Rubber Industries (P) Ltd
Supreme Court · 1999 · [1999] 1 S.C.R. 375 · Dismissed
Assessee
Madras Industrial Investment Corporation Ltd v. Commissioner Of Income Tax, Tamil,Nadu I, Madras
Supreme Court · 1997 · [1997] 3 S.C.R. 593 · Other
—
Brooke Bond India Ltd v. Commissioner Of Income Tax, West Bengal-Iii
Supreme Court · 1997 · [1997] 2 S.C.R. 524 · 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. 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
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
Pooran Mal Etc v. Director Of Inspection (Investigation) Of Income-Tax Mayur Bhavan, New Delhi & Others
Supreme Court · 1973 · [1974] 2 S.C.R. 704 · Dismissed
Revenue
Lakshmiji Sugar Mills Co v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1971 · [1972] 1 S.C.R. 465 · Allowed
Assessee
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
Pr. Commissioner Of Income Tax, Noida v. Triveni Engineering And Industries Ltd
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.star Investments Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) - 2 v. M/S. Delhi Gurgaon Super Connectivity Ltd
High Court · 2025 · Allowed
Revenue
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
—
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income ….Tax (Central v. Learned Advocates Appeared In The Case
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -21 v. M/S.remfry & Sagar
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Taxmadurai v. The Ramco Cements Ltd
High Court · 2025 · Other
—
Ita/275/2024 Of M/S Abs Fujitsu General Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Of Commissioner Of Income Tax, Ltu v. Biocon Ltd
High Court · 2025 · Allowed
Revenue
Anna Nagar, Chennai – 600 040 v. The Assistant Commissioner Of Income Tax
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
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
R.c.kannan v. The Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax Central-3 v. Onehub (Chennai) Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Appellant(S v. The Dy.commissioner Of Incometax, Circle
High Court · 2024 · Dismissed
Revenue
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Tax Central, Patna v. M/S Madhya Bihar Gramin Bank
High Court · 2024 · Allowed
Revenue
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Court Judgmcnt Ir The Case Of Cit v. So,Ra Oana Spinningmills (P) Ltd.,2
High Court · 2024 · Allowed
Revenue
Shriram City Union Finance Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
M/S. Eih Associated Hotels Limited v. Commissioner Of Income Tax – I
High Court · 2024 · Allowed
Assessee
No.c v. Central Circle 1 (4), Chennai-600 034
High Court · 2024 · Dismissed
—
The Pr. Commissioner Of Income Tax-3 v. Esys Information Technologies Ltd
High Court · 2024 · Other
—
Asst.commissioner Of Income-Tax, Company Circle-I, Coimbatore v. M/S.sri Sakthi Textiles Ltd.,Coimbatore Main Road,Pollachi 642 002
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax -7, Delhi v. Sony India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/511/2022 Of The Pr. Commissioner Of Income Tax v. M/S Mysore Minerals Ltd
High Court · 2024 · Other
—
Ita/876/2017 Of The Pr. Commissioner Of Income Tax v. M/S Canara Housing Development Company
High Court · 2024 · Allowed
Revenue
Ita/65/2024 Of The Pr Commissioner Of Income Tax v. Sap India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax Ichennai v. Indusind Bank Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax Central-3 New Delhi v. Alchemist Ltd
High Court · 2024 · Other
—
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
—
Gopalakrishnan v. The Assessment Unit Income Tax Department Income Tax Department
High Court · 2024 · Other
—
Ita/79/2018 Principal Commissioner Of Income Tax, Kolkata – 4, Kolkata v. M/S. Jct Limited
High Court · 2024 · Dismissed
Assessee
Sarita Rathi v. Assistant Commissioner Of Income Tax, Circle-37, Kolkata
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -1 v. Cobra Instalaciones Y Servicios Sa
High Court · 2024 · Dismissed
Assessee
v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
—
Bechtel India Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -4 v. M/S Humboldt Wedag India Pvt. Ltd
High Court · 2024 · Other
—
Ita/43/2021 Nagreeka Exports Ltd v. Additional Commissioner Of Income Tax, Range 6, Kolkata
High Court · 2024 · Dismissed
Revenue
Wp(C)/32424/2022 Of Khalid B v. Income Tax Department
High Court · 2024 · Other
—
J.d. Enterprises Private Limited v. Commissioner Of Income Tax – Xiv, Kolkata &Ors
High Court · 2024 · Dismissed
Revenue
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
Principal Commissioner Of Income Tax 4 v. M/S Mohak Real Estate Pvt Ltd Through: None
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax Chennai v. M/S.shriram City Union Finance Ltd
High Court · 2023 · Allowed
Revenue
The Same And Moreover The Respondent Had v. Champion Commercial Pvt. Ltd. And By The
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd
High Court · 2023 · Other
—
Lower Parel, Mumbai 400 013 v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-7, Delhi v. Times Internet Limited
High Court · 2023 · Other
—
Mehra Jewel Palace Pvt Ltd v. Pr. Commissioner Of Income Tax
High Court · 2023 · Other
—
M/S Asian Hotels Ltd v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Asian Hotels Ltd v. Commissioner Of Income Tax New Delhi
High Court · 2023 · Other
—
Jitendra Sharma v. M/S Spytech Buildcon Private Limited, Geetash Class Of Pearl, K-48
High Court · 2023 · Dismissed
Revenue
Asian Hotels Ltd v. Commissioner Of Income Tax I N
High Court · 2023 · Other
—
Wp/2269/2023 Of Knight Riders Sports Pvt Ltd v. Asst.commissioner Of Income Tax Central Circle 4 2 And Ors
High Court · 2023 · Other
—
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
—
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
Commissioner Of Income Tax Chennai v. M/S. Shriram City Union Finance Ltd.,Mookambika Complex
High Court · 2023 · Allowed
Revenue
v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Siemens Financial Services Pvt Ltd.)Plot v. Dr. N. K. Gokhale, Jj
High Court · 2023 · Other
—
Wp(C)/15204/2020 Of Tropical Plantations Ltd v. The Agricultural Income Tax And State Tax Officer
High Court · 2023 · Allowed
Assessee
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
—
Wp(C)/37619/2018 Of M/S. Malankara Plantations Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
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
Wp/3011/2022 Of Maharashtra State Power Generation Company Limited v. Assistant Commissioner Of Income Tax, Circle-14(1)(1), Mumbai And 3 Ors
High Court · 2023 · Other
—
Commissioner Of Income Tax -Ltu v. M/S Gujarat Ambuja Cements Limited
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Ranchi v. Heavy Engineering Corporation Limited, A Company Registered Under The Companies Act, 1956
High Court · 2023 · Allowed
Revenue
Ita/325/2019 Of The Pr. Commissioner Of Income-Tax, Cit (A) v. M/S. Bangalore Housing Development And Investments
High Court · 2023 · Dismissed
Assessee
Wpc/770/2023 Of Nirmal Kumar Pradeep Kumar (Huf) v. The Union Of India
High Court · 2023 · Allowed
Assessee
Reportable v. Itat
High Court · 2023 · Dismissed
—
Commissioner Of Income Tax,Kolkata-1, Kolkata v. M/S. Jindal India Limited
High Court · 2023 · Dismissed
Assessee
Katti Ma v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Commissioner Of Income Tax,Central-Iii, Kolkata v. Rampuria Industries &Investment Ltd
High Court · 2023 · Other
—
Chittewan v. The Assistant Commissioner Of Income-Taxcircle 2(1)(1), Room
High Court · 2023 · Allowed
Assessee
At The Outset, Shri Shakar Submits That Question v. Ita
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
Principal Commissioner Of Income Tax 2, Kolkata v. M/S. Kesoram Industries Limited
High Court · 2022 · Allowed
Revenue
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
—
Mr.beboy Joseph John v. Assistant Commissioner Of Income Tax,Non Corp Circle
High Court · 2022 · Allowed
Assessee
Principal Commissioner Ofincome Tax, Asansol v. M/S. Eastern Coalfields Ltd
High Court · 2022 · Allowed
Revenue
Travancore Titanium Products Ltd v. Commiss
High Court · 2022 · Dismissed
—
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
Avisaa Trading Private Ltd.,Rep. By Its Director v. Income Tax Officer,Corporate Ward-1(1)
High Court · 2022 · Allowed
Assessee
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
Ita/17/2019 Of Mfar Hotels And Resorts Private Ltd v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Attire Designers Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-3 v. Emmsons International Ltd
High Court · 2022 · Dismissed
Assessee
Itat/449/2004 Ramesh Kumar Nangalia Karta (Huf v. Commissioner Of Income Tax-Xvi, Kolkata
High Court · 2022 · Allowed
Assessee
The Peerless General Finance And Investment Co. Ltd v. Assistant Commissioner Of Income Tax, Circle 3(1), Kolkata & Ors
High Court · 2022 · Allowed
Assessee
M/S. Indian Bank66, Rajaji Salaichennai - 600 001 v. The Deputy Commissioner Of Income Taxspecial Range-1No
High Court · 2022 · Other
—
Pvr Ltd v. Commissioner Of Income Tax
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax – 14, Kolkata v. M/S. Pks Holdings
High Court · 2022 · Allowed
Revenue
Ita/208/2013 Of Rehabilitation Plantations Limited, Punalur v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/31/2015 Of M/S Nitesh Estates Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Shriram Transport Finance Company Limitedno v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
Crlatr/6/2018 Of D.srinivasa Raju v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/21/2018 Of B. Radha v. Dy Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/78/2018 Of Shri Indukori Venkata Krishnam Raju v. Dy . Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/74/2018 Of M/S. Goman Agro Farms Pvt. Ltd v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/55/2018 Of M/S. Swarnagiri Greenfields Pvt. Ltd v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/76/2018 Of M/S. Yamuna Agro-Farms Pvt. Ltd v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax Central - Ino v. M/S. South India Corporation Ltd
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
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
—
Peerless Hospitex Hospital And Research Center Limited v. Principal Commissioner Of Income Tax-4, Kolkata & Ors
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-1, Kolkata v. M/S. The Peerless General Finance And Investment Co. Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Incometax, Central-1, Kolkata v. M/S. Rungta Mines Ltd
High Court · 2022 · Allowed
Revenue
Wp/1554/2019 Of Mrf Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mr. R.s. Chimanka, Sr. Standing Counsel v. M/S.tarini Minerals Pvt. Ltd
High Court · 2022 · Dismissed
—
Https://Hcservices.ecourts.gov.in/Hcservices v. Ramaraju Surgical Cottonmills Reported I
High Court · 2022 · Other
—
Pr. Commissioner Of Income Tax, Jaipur Ii, Jaipur v. M/S Rajasthan Renewable Energy Corp. Ltd., E
High Court · 2022 · Dismissed
Assessee
Central-2, Mumbai v. Layer Exports Private Limited
High Court · 2022 · Allowed
—
Wp/1505/2014 Of Wyeth Limited v. The Assistant Commissioner Of Income Tax And 2 Others
High Court · 2022 · Allowed
Assessee
By Mr v. Chandrashekar, Advocate
High Court · 2022 · Allowed
—
Income Tax Appeal v. M/S Goldline Pharmaceuticals Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax – Central-1, Kolkata v. M/S. Feegrade & Company Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax – 3, Kolkata v. M/S. Shalini Properties & Developers Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wp/3451/2019 Of Knight Riders Sports Pvt. Ltd v. Dy. Commissioner Of Income Tax Central Circle-4(2) And 2 Others
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax, Kolkata 8 v. M/S. Price Water House
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax, (Large Taxpayer Units), Kolkata v. M/S Hindustan Copper Limited
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax-I,Chennai v. M/S.tvs Motor Company Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax - 5, Kolkata v. M/S. Modern Malleables Limited
High Court · 2021 · Allowed
Revenue
Philips India Limited v. Principal Commissioner Of Incometax, Kolkata
High Court · 2021 · Allowed
Assessee
Ita/369/2018 Of M/S Volvo India Pvt Ltd v. Income Tax Officer (Tds) Ltu
High Court · 2021 · Allowed
Assessee
Itxa/1881/2017 Of Pr. Commissioner Of Income Tax - 2 v. Mahindra Engineering And Chemical Products Ltd
High Court · 2021 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 1 v. Asian Mills Pvt. Ltd
High Court · 2021 · Other
—
Ita/44/2017 Of The Principal Commissioner Of Income Tax v. M/S. Apollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. Tamil Nadu Maritime Board
High Court · 2021 · Allowed
Revenue
Sca/7620/2021 Of Dishman Carbogen Amcis Limited v. The Assistant Commissioner Of Income Tax, Central Circle (2)
High Court · 2021 · Allowed
Assessee
Cloudtail India Private Limited v. The Commissioner Of
High Court · 2021 · Other
—
Ita/272/2013 Of M/S.apollo Tyres Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Tca/418/2009 Of The Commissioner Of Income Tax v. M/S Pricol Limited (Formerly
High Court · 2021 · Allowed
Revenue
Ita/26/2013 Of M/S.apollo Tyres Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/103/2013 Of The Commissioner Of Income Tax-I v. Appolo Tyres Ltd
High Court · 2021 · Dismissed
Assessee
Year. In The Reported Judgment In Commissioner Of Income-Tax v. Question
High Court · 2021 · Dismissed
Assessee
Ita/200/2013 Of Ptl Enterprises Ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Dismissed
Revenue
Ita/1033/2017 Of M/S Swan Silk Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
M/S. Ttk Healthcare Limited v. The Deputy Commissioner Of Income Tax,Corporate Circle – 3 (1),Chennai
High Court · 2021 · Dismissed
Revenue
M/S. Ttk Healthcare Limited v. The Deputy Commissioner Of Income Tax, Corporate Circle – 3 (1), Chennai - 600 034
High Court · 2021 · Dismissed
Revenue
Ita/621/2016 Of State Bank Of Mysore v. The Joint Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/569/2017 Of State Bank Of India v. The Joint Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Tca/843/2013 Of Commissioner Of Income Tax v. M/S Soundarya Decorators P
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.tractor And Farm Equipment Ltd
High Court · 2021 · Allowed
Revenue
T.v.sundram Iyengar & Sons Ltd.,Madurai v. The Commissioner Of Income Tax,Madurai
High Court · 2021 · Dismissed
Revenue
M/S.aswathanarayana & Eswara,Old v. The Assistant Commissioner Of Income Ttax,Circle-I, Chennai
High Court · 2021 · Allowed
Assessee
R.n.jayaprakash v. Deputy Commissioner Of Income Tax Central Circle 2(1) New Income Tax Building
High Court · 2021 · Dismissed
Revenue
Principal Commissioner Of Incometax, Central 2 v. M/S.kaleesuwari Refinery Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Ita/62/2018 Of The Pr Commissioner Of Income Tax v. M/S Mphasis Ltd
High Court · 2021 · Allowed
Revenue
Ita/340/2014 Of Commissioner Of Income Tax-Iii v. M/S. Onmobile Global Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax,Corporate Circle 3,Chennai v. M/S.trio Shipping Services Private Limited
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata ….Appellant(S v. Hindustan Gum And Chemicals Ltd
High Court · 2021 · Allowed
Revenue
Ita/192/2013 Of The Commissioner Of Income-Tax v. M/S Fibres And Fabrics
High Court · 2021 · Allowed
Revenue
Dr. Radakrishnan Road,Chennai v. The Asst. Commissioner Of Income Tax, Company Circle (Vi)(1)
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. M/S United India Insurance Company24, Whites Road,Chennai - 600 014
High Court · 2020 · Allowed
Revenue
M/S.spero Foundation Pvt. Ltd., Chennai-18 v. The Deputy Commissioner Of Income Tax, Corporate Ward 6(2), Chennai-34
High Court · 2020 · Allowed
Assessee
Shilpa Chowdhary v. Principal Director Of Income Tax (Investigation)-I, New Delhi & Ors
High Court · 2020 · Dismissed
Revenue
Shri Allu Arvind Babu v. The Assistant Commissioner Of Income Taxnon Corporate Circle-20(1)Chennai
High Court · 2020 · Allowed
Assessee
The Principal Commissioner Of Income Tax-2, Chennai-34 v. M/S.indowind Energy Ltd., Chennai-34
High Court · 2020 · Allowed
Revenue
Sri v. Vinay Giri, Adv
High Court · 2020 · Allowed
—
Ita/230/2014 Of M/S. Chariot International (P) Ltd v. Dy.commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Ita/410/2012 Of The Commissioner Of Income Tax v. M/S Ge Medical Systems (I) (P) Ltd
High Court · 2020 · Dismissed
Assessee
Ita/653/2013 Of The Commissioner Of Income - Tax v. M/S Biocon Ltd
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
M/S.avvai Village Welfare Society v. The Income Tax Officer,Exemptions Ward
High Court · 2020 · Dismissed
Revenue
Ita/81/2011 Of The Commissioner Of Income Tax v. M/S Rajmahal Silks
High Court · 2020 · Other
—
Pandyan Hotels Ltd., Racecourse, Tallakulam, Madurai v. The Deputy Commissioner Of Income Tax, Corporate Circle-2,Madurai
High Court · 2020 · Allowed
Assessee
Principal Commissioner Of Incometax-6 v. M/S.sunstar Hotel & Estatespvt. Ltd., Chennai-17
High Court · 2020 · Allowed
Revenue
Ita/318/2012 Of Commissioner Of Income Tax v. Sri C Ramaiah Reddy
High Court · 2020 · Other
—
Ita/406/2015 Of Pr. Commissioner Of Income Tax v. Sri C Ramaiah Reddy
High Court · 2020 · Dismissed
Assessee
Ita/407/2015 Of Pr. Commissioner Of Income Tax v. Sri C Ramaiah Reddy
High Court · 2020 · Dismissed
Assessee
Ita/242/2011 Of Commissioner Of Income Tax-Iii v. M/S Ncr Corporation Pvt Ltd
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
The Commissioner Of Income Tax Chennai v. M/S.kannappan Iron And Steel Co Pvt Ltd
High Court · 2020 · Dismissed
Assessee
By Sri. K v. Aravind, Adv
High Court · 2020 · Other
—
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
Ita/222/2001 Of Venus Industrial Corporation v. Asst Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
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
Tc/2117/2008 Of Cairn Energy India Pvt.ltd v. The Joint Commissioner Of Income Tax] 1/40
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax, Jabalpur …Appellant/Revenue v. M.p. Electricity Board, Rampur, Jabalpur …Respondent/Assessee
High Court · 2020 · Allowed
Revenue
Deputy Commissioner Of Income Tax -1(2) Bilaspur, Chhattisgarh v. Jindal Power Limited Kharsia Raod, Raigarh, Chhattisgarh
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax-4 v. M/S Forever Gems Pvt. Ltd. ==========================================================Appearance
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
Ita/33/2006 Of The Commissioner Of Income Tax v. M/S Hewlett Packard India Sales Pvt Ltd
High Court · 2020 · Allowed
Revenue
Sanjay Agrawal A Partnership Firm v. Additional Commissioner Of Income Tax Range-1, Raipurchhattisgarh.chhattisgarh
High Court · 2019 · Dismissed
Revenue
Ita/100103/2014 Of The Commissioner Of Income Tax v. M/S V S Lad And Sons
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S Satluj Jal Vidyut Nigam Ltd
High Court · 2019 · Dismissed
Assessee
Itxa/1169/2017 Of National Refinery P. Ltd v. The Deputy Commissioner Of Income-Tax Circle-5(2)
High Court · 2019 · Allowed
Assessee
Sushil Gupta v. The Pr. Commissioner Of Income Tax – 17,Mumbai
High Court · 2019 · Dismissed
Revenue
M/S Jbm Industries Ltd v. Commissioner Of Income Tax New Delhi
High Court · 2019 · Allowed
Assessee
Uday S. Jagtap v. Acit, (2011
High Court · 2019 · Allowed
—
Ita/163/2016 Of The Commissioner Of Income Tax, Thiruvananthapuram v. M/S.oberon Edifices & Estates (P) Ltd
High Court · 2019 · Allowed
Revenue
Itr/98/1995 Of Commr Of Income Tax,Jabalpur v. M/S Krishna Oil Extection
High Court · 2019 · Other
—
Principal Commissioner Of Income Tax-3, Coimbatore-18 v. M/S.cotton Blossom (India) P. Ltd.,Tirupur
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax,Chennai v. Tamilnadu Maritime Board
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.deloitte Haskins & Sells Asv Ramana Towers
High Court · 2019 · Dismissed
Assessee
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Iapl/58/2013 Of The Commissioner Of Income Tax Kanpur v. M/S Kesarwani Sheetalaya Alld
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
—
Tc/568/2008 Of Commissioner Of Income Tax Vii v. M.p.purushothaman
High Court · 2019 · Allowed
Revenue
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
The Principal Commissioner Of Income Tax, Vadodara 3 v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 3 v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Taxap/278/2019 Of Principal Commissioner Of Income Tax 2 v. Gujarat International Finance Tech-City Co. Ltd
High Court · 2019 · Dismissed
Assessee
M/S.padmaja Financial Services P. Ltd v. The Asst. Commissioner Of Income Tax,Company Circle-Iv(3),Chennai – 600 034
High Court · 2019 · Allowed
Assessee
Tc/2442/2008 Of Commissioner Of Income Tax v. M/S.e.t.a. Travel Agency (P) Ltd., Chennai-4
High Court · 2019 · Allowed
Revenue
Itxa/198/2017 Of Pr. Commissioner Of Income Tax - 8 v. M/S. Reliance Life Science Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central -3 v. Puma Realtors Pvt. Ltd
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax-3, Ludhiana v. Malwa Industries Limited, Ludhiana
High Court · 2019 · Allowed
Revenue
Zinzuwadia And Sons v. Deputy Commissioner Of Income Tax, Central Circle 2(3), Ahmedabad
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax, Vadodara 3 v. Oral Order
High Court · 2019 · Dismissed
Assessee
Sarang v. Kotwal, Jj
High Court · 2019 · Dismissed
—
Principal Commissioner Of Income Tax v. M/S Bayer Vapi Private Limited
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax-Ltu v. Whirlpool Of India Ltd
High Court · 2019 · Allowed
Revenue
M/S.carborundam Universal Ltd v. The Joint Commissioner Of Income Tax,Special Range – I,Chennai – 600 034
High Court · 2019 · Other
—
Pr. Commissioner Of Income Tax -2 v. M/S. Lee & Murihead Pvt Ltd
High Court · 2019 · Allowed
Revenue
Ita/283/2019 Of The Pr. Commissioner Of Income Tax -9 v. Versus Ultra International Ltd
High Court · 2019 · Dismissed
Assessee
Dated 21.03.2019 Commissioner Of Income Tax v. The Tamilnadu State Transport Corporation (Madurai) Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-I, Chandigarh v. M/S Pacific India, Chandigarh
High Court · 2019 · Dismissed
Assessee
Ita/49/2003 Of Vijaya Khandelwal v. Income Tax Officer
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax - 7 v. Premier Finance & Trading Co Ltd
High Court · 2019 · Dismissed
Assessee
Ita/287/2010 Of The Commissioner Of Income Tax v. Apollo Tyres Ltd
High Court · 2019 · Other
—
Ita/5020/2012 Of The Belgaum Urban Development Authority v. The Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Sri Ajay v. Anand (Amicus Curiae
High Court · 2019 · Other
—
Sujako Interiors Private Limited v. Asst. Commissioner Of Income Tax Circle 4(1)(1
High Court · 2019 · Allowed
Assessee
Manmohan Singh v. Additional District Judge
High Court · 2019 · Allowed
Revenue
Underwater Services Company Ltd v. Deputy Commissioner Of Income Tax,Central Circle - 5(3) & Ors
High Court · 2019 · Allowed
Assessee
Ita/687/2009 Of The Commissioner Of Income Tax v. O.e.n. India Ltd
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -6 v. Moser Baer India Ltd
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -6 v. Mosaic India Pvt. Ltd Through: None
High Court · 2019 · Dismissed
Assessee
Ita/52/2009 Of The Commissioner Of Income Tax Cochin v. South India Corporation Ltd,.,Kochi
High Court · 2019 · Other
—
Granite Gate Properties Pvt. Ltd v. Principal Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Ita/352/2009 Of Commissioner Of Income Tax, Cochin v. The Federal Bank Ltd., Alwaye-1
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.savera Industries Ltd
High Court · 2018 · Allowed
Revenue
T.t.v.dinakaran v. Deputy Commissioner Of Income Tax,Central Circle Ii (2),Chennai-600 034
High Court · 2018 · Dismissed
Revenue
M/S Vodafone Mobile Services Ltd v. Asst. Commissioner Of Income–Tax
High Court · 2018 · Allowed
Assessee
Ita v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Delhi-5 v. M/S. Lok Advisory Services Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Sigma Research & Consulting Pvt. Ltd v. Commissioner Of Income Tax & Anr
High Court · 2018 · Allowed
Assessee
Ita/244/2010 Of Commissioner Of Income Tax v. M/S Swadeshi Internationals
High Court · 2018 · Other
—
Ita/238/2012 Of The Commissioner Of Income Tax v. M/S. Harrisons Malayalam Ltd
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax-09 v. M/S Vodafone Mobile Services Ltd
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax Coimbatore v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2018 · Dismissed
Assessee
Ita/731/2018 Of Pavel Garg v. Principal Commissioner Of Income Tax-13
High Court · 2018 · Other
—
The Commissioner Of Income Tax-I,Chennai v. M/S.tamil Nadu Medical Servicescorporation Ltd
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income-Tax,Tamil Nadu-I, Madras v. M/S.parma And Vijay Investment & Finance Company Pvt., Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Delhi-10 v. M/S Indian Farm Forestry Development
High Court · 2018 · Dismissed
Assessee
Ita/22/2010 Of The Commissioner Of Income Tax, Cochin v. Late Shri.c.t.varghese
High Court · 2018 · Allowed
Revenue
M.m.publications Ltd,P.b v. Sajeev George
High Court · 2018 · Allowed
—
Principal Commissioner Of Income Tax 2 v. Gujarat State Financial Services Ltd =============================================================
High Court · 2018 · Allowed
Revenue
Ita/335/2010 Of The Commissioner Of Income Tax v. M/S.m.m.publications Ltd
High Court · 2018 · Allowed
Revenue
Ita/164/2012 Of The Commissioner Of Income Tax v. M/S.m.m.publications Limited
High Court · 2018 · Allowed
Revenue
Ita/285/2010 Of The Commissioner Of Income Tax v. M/S. M.m.publications Ltd
High Court · 2018 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -3 v. Dlf Hotel Holding Ltd
High Court · 2018 · Allowed
Revenue
And Connected Matters v. M/S. Chamundi Winery And Distillery
High Court · 2018 · Allowed
—
Ita/136/2011 Of Commissioner Of Income Tax v. M/S.gregorious Memorial Muthoot Medical
High Court · 2018 · Allowed
Revenue
Ita/147/2011 Of The Commissioner Of Income Tax v. M/S. Mar Gregorious Memorial Muthoot Medical Centre
High Court · 2018 · Allowed
Revenue
Ita/140/2011 Of Commissioner Of Income Tax,Kottayam v. M/S.muthoot Properties And Investments
High Court · 2018 · Allowed
Revenue
Ita/142/2011 Of Commissioner Of Income Tax,Kottayam v. M/S.muthoot Properties And Investments
High Court · 2018 · Allowed
Revenue
Standard Chartered Grindlays Pty Bank v. Dy. Director Ofincometax & Ors
High Court · 2018 · Allowed
Assessee
The Pr. Commissioner Of Income Tax-6 v. New Delhi Television Ltd
High Court · 2018 · Other
—
Commissioner Of Income Taxcorporate Circle 3 (2), Chennai v. M/S.vasantha Subramanian Hospitals Private Limited, New
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.dart Express India Ltd
High Court · 2018 · Dismissed
Assessee
M/S.ffe Minerals India Private Limited v. The Joint Commissioner Of Income-Tax,Special Range Vi, Chennai
High Court · 2018 · Allowed
Assessee
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
Date Of Judgment 25-06-2018, Ita v. M/S. Acer India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 25-06-2018, Ita v. M/S. Acer India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
I) Commissioner Of Income-Tax v. Woodcraft Productsltd., Reported In (1996) 217 Itr 862 (Calcutta) And
High Court · 2018 · Allowed
Revenue
Ita/656/2018 Of Satinder Kapur v. Assistant Commissioner Of Income Tax, Circle 49(1
High Court · 2018 · Dismissed
Revenue
Ita/604/2017 Of The Pr. Commissioner Of Income Tax v. Shri H Nagaraja
High Court · 2018 · Dismissed
Assessee
Ita/631/2018 Of Commissioner Of Income Tax v. Spice Retail Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-6, New Delhi v. Ntpc Sail Power Co. Pvt.ltd
High Court · 2018 · Allowed
Revenue
Sh. Ram Ji Lal Meena v. Income Tax Officer, Ward
High Court · 2018 · Allowed
Assessee
Itr/1/2002 Of Standard Batteries Ltd. Mumbai v. The Commissioner Of Income-Tax,Mumbaicity-Ii
High Court · 2018 · Other
—

Key issues litigated under Section 37

Section 37 case law — FAQs

What does Section 37 of the Income-tax Act deal with?
Section 37 relates to General Business Expenditure. This page collects 928 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 37.
How many case laws are available on Section 37?
EaseValue has indexed 928 income-tax judgments citing Section 37 — each with parties, citation, court, year, outcome and the full order text.
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