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Income-tax Act · Case Law

Section 4 Income Tax Case Law — Charge of Income Tax

Browse 2,829 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 4 (Charge of Income Tax) 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 4 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 4 (showing 300 of 2,829)

The Income Tax Officer, Circle I (2), Kumbakonam & Anr. v. V. Mohan & Anr.
Supreme Court · 2021 · [2021] 12 S.C.R. 152 · Allowed
Revenue
Raj Pal Singh v. Commissioner Of Income-Tax, Haryana, Rohtak
Supreme Court · 2020 · [2020] 9 S.C.R. 185 · Dismissed
Revenue
M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
M/S. State Bank Of Patiala Through General Manager v. Commissioner Of Income Tax, Patiala
Supreme Court · 2015 · [2015] 12 S.C.R. 243 · Other
Ge India Technology Centre Private Ltd. v. Commissioner Of Income Tax & Anr.
Supreme Court · 2010 · [2010] 10 S.C.R. 1142 · Allowed
Assessee
Commissioner Of Income Tax Central Kanpur v. J.k. Charitable Trust Kamal Tower, Kanpur
Supreme Court · 2008 · [2008] 15 S.C.R. 958 · Dismissed
Assessee
The Commissioner Of Income Tax, Kolhapur v. Industrial Development Bank Of India Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 381 · Other
The Commissioner Of Income Tax, Ii, Tiruchirapalli v. City Union Bank Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 385 · Other
The Commissioner Of Income Tax-Kolhapur v. The Ratnakar Bank Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 373 · Other
The Commissioner Of Income Tax, Kolhapur v. Icici Bank Ltd.
Supreme Court · 2008 · [2008] 14 S.C.R. 377 · Other
Commissioner Of Income Tax Central Ii v. Suresh N. Gupta
Supreme Court · 2008 · [2008] 1 S.C.R. 157 · Allowed
Revenue
Commissioner Of Income Tax, Kolkata v. M/S. Hoogl Y Mills Co. Ltd.
Supreme Court · 2006 · [2006] SUPP. 9 S.C.R. 265 · Allowed
Revenue
P.r. Metrani v. Commissioner Of Income Tax, Bangalore
Supreme Court · 2006 · [2006] SUPP. 9 S.C.R. 1 · Allowed
Assessee
Commissioner Of Income Tax v. P.v.a.l. Kulandagan Chettiar (Dead) Through Lrs.
Supreme Court · 2004 · [2004] SUPP. 2 S.C.R. 697 · Dismissed
Assessee
Commissioner Of Income Tax, Bhopal v. M/S. Shelly Products And Anr.
Supreme Court · 2003 · [2003] SUPP. 1 S.C.R. 79 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur v. Sirehmal Nawalakha
Supreme Court · 2001 · [2001] SUPP. 1 S.C.R. 615 · Allowed
Revenue
Oxford University Press v. Commissioner Of Income Tax
Supreme Court · 2001 · [2001] 1 S.C.R. 574 · Dismissed
Revenue
The Transmission Corporation Of A.p. Ltd. And Anr. v. The Commissioner Of Income Tax, A.p.
Supreme Court · 1999 · [1999] SUPP. 1 S.C.R. 504 · Dismissed
Revenue
Commissioner Of Income Tax, Ludhiana v. Om Prakash
Supreme Court · 1999 · [1999] 3 S.C.R. 1186 · Other
Orissa State Warehousing Corpn. Etc. v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · Dismissed
Revenue
Premier Cable Co. Ltd. v. Commissioner Of Income Tax, Cochin
Supreme Court · 1999 · [1999] 2 S.C.R. 143 · Dismissed
Revenue
Rashik Lal And Co. v. Commissioner Of Income Tax, Orissa
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 331 · Dismissed
Revenue
Maddi Venkataraman v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 67 · Dismissed
Revenue
M/S Tuticorin Alkali Chemicals And Fertilizers Ltd., Madras v. Commissioner Of Income Tax, Madras
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 528 · Other
Commissioner Of Income Tax, Gujarat v. M/S. Artex Manufacturing Company
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 608 · Allowed
Revenue
Waldies Ltd. v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 879 · Dismissed
Revenue
Smith Kline And French (India) Ltd. Etc. v. Commissioner Of Income Tax
Supreme Court · 1996 · [1996] SUPP. 1 S.C.R. 385 · Other
Income Tax Officer v. Ch. Atchaiah
Supreme Court · 1995 · [1995] SUPP. 6 S.C.R. 543 · Allowed
Revenue
Commissioner_ Of Income Tax, Kanpur v. Kamla Town Trust
Supreme Court · 1995 · [1995] SUPP. 5 S.C.R. 300 · Other
Commissioner Of Income Tax, Gujarat, Ahmedabad v. Smt. Kamaltni Khatau
Supreme Court · 1994 · [1994] 3 S.C.R. 942 · Other
Sabarkantha Zilla Kharid V. Sangh Ltd v. Commissioner Of Income Tax
Supreme Court · 1993 · [1993] SUPP. 1 S.C.R. 484 · Dismissed
Revenue
Prakash Cotion Mills Pvt. Ltd. v. Commissioner Of Income Tax (Central) Bombay
Supreme Court · 1993 · [1993] 2 S.C.R. 983 · Partly Allowed
Partly
Universal Radiators, Coimbatore v. Commissioner Of Income Tax, Tamil Nadu
Supreme Court · 1993 · [1993] 2 S.C.R. 775 · Allowed
Assessee
Shrimant Padmaraje R. Kadambande v. Commissioner Of Income Tax, Pune
Supreme Court · 1992 · [1992] 2 S.C.R. 705 · Allowed
Assessee
Indian Tube Co. (P) Ltd v. Commissioner Of Income-Tax, Calcutta
Supreme Court · 1992 · [1992] 1 S.C.R. 22 · Dismissed
Revenue
Radhasoami Satsang, Saomi Bagh,Agra v. Commissioner Of Income Tax
Supreme Court · 1991 · [1991] SUPP. 2 S.C.R. 312 · Allowed
Assessee
Motilal Chhadami Lal Jain v. Commissioner Of Income Tax, Delhi Etc.
Supreme Court · 1991 · [1991] 2 S.C.R. 237 · Allowed
Assessee
Babulal Narotiamdas And Ors. v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1990 · [1990] SUPP. 3 S.C.R. 541 · Dismissed
Revenue
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
Income-Tax Officer, Calcutta & Ors. v. Radheshyam Ladia
Supreme Court · 1987 · [1987] 2 S.C.R. 1102 · Dismissed
Assessee
Commissioner Of Income Tax, Kanpur v. Dr. R.s. Gupta
Supreme Court · 1987 · [1987] 2 S.C.R. 121 · Allowed
Revenue
Commissioner Of Income Tax, Kanpur v. Saran Engineering Co. Ltd.
Supreme Court · 1986 · [1986] 3 S.C.R. 398 · Other
Commissioner Of Income-Tax, U.p. v. Laxmi Sugar & Oil Mills Ltd.
Supreme Court · 1986 · [1986] 3 S.C.R. 214 · Dismissed
Assessee
Commissioner Of Income-Tax, Delhi v. Mahalaxmi Sugar Mills Co. Ltd.
Supreme Court · 1986 · [1986] 3 S.C.R. 150 · Allowed
Revenue
Commissioner Of Agricultural Income-Tax, Trivandrum v. Kerala Estate Mooriad Chalapuram
Supreme Court · 1986 · [1986] 3 S.C.R. 161 · Dismissed
Assessee
The Commissioner Of Income Tax, Bangalore v. Sri J.h. Gotla, Yadagiri
Supreme Court · 1985 · [1985] SUPP. 2 S.C.R. 711 · Dismissed
Assessee
Dharmadeepti, Alwaye, Kerala v. The Commissioner Of Income Tax, Kerala
Supreme Court · 1978 · [1978] 3 S.C.R. 1038 · Allowed
Assessee
Mangalore Electric Supply Co. Ltd. v. The Commissioner Of Income Tax, West Bengal
Supreme Court · 1978 · [1978] 3 S.C.R. 913 · Dismissed
Revenue
Commissioner Of Income Tax v. Dharmodayan & Co., Kerala
Supreme Court · 1977 · [1978] 1 S.C.R. 319 · Dismissed
Assessee
Commissioner Of Income-Tax, West Bengal-I, Calcutta v. Simon Carves Lmited
Supreme Court · 1976 · [1977] 1 S.C.R. 207 · Dismissed
Assessee
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
Yogiraj Charity Trust v. Commissioner Of Income-Tax, New Delhi
Supreme Court · 1976 · [1976] 3 S.C.R. 947 · Dismissed
Revenue
Madurai Distt. Central Cooperative Bank Ltd. v. The Third Income-Tax Officer, Madurai
Supreme Court · 1975 · [1976] 1 S.C.R. 135 · Dismissed
Revenue
Commissioner Of Income-Tax West Bengal-Iii, Calcutta v. M/S. Indian Sugar Mills Association
Supreme Court · 1974 · [1975] 2 S.C.R. 605 · Allowed
Revenue
Challapalli Sugar Ltd. v. The Commissioner Of Income Tax, A.p. Hyderabad
Supreme Court · 1974 · [1975] 2 S.C.R. 538 · Other
Income-Tax Officer, Gorakhpur v. Ram Prasad And Ors.
Supreme Court · 1972 · [1973] 1 S.C.R. 1043 · Dismissed
Assessee
Commissioner Of Income Tax, Kerala v. K. Srinivasan
Supreme Court · 1971 · [1972] 2 S.C.R. 309 · Dismissed
Assessee
Morvi Industries Ltd. v. Commissioner Of Income Tax (Central) Calcutta
Supreme Court · 1971 · [1972] 1 S.C.R. 970 · Dismissed
Revenue
Commissioner Of Income Tax, Bombay v. West Coast Paper Mills Ltd.
Supreme Court · 1971 · [1972] 1 S.C.R. 780 · Dismissed
Assessee
Ahmedabad Rana Caste Association v. Commissioner Of Income Tax, Gujarat
Supreme Court · 1971 · [1972] 1 S.C.R. 744 · Allowed
Assessee
Sardar Bahadur S. Indra Singh Trust v. Commissioner Of Income Tax, Bengal
Supreme Court · 1971 · [1972] 1 S.C.R. 392 · Partly Allowed
Partly
S. R. Y. Sivaram Prasad Bahadur v. The Commissioner Of Income Tax Hyderabad
Supreme Court · 1971 · [1972] 1 S.C.R. 320 · Allowed
Assessee
Commissioner Of Income-Tax, Mysore, Banglore v. The Mysore Electrical Industries Ltd.
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 521 · Dismissed
Assessee
Hussain Bhai And Others v. Commissioner Of Income Tax, Madras.
Supreme Court · 1971 · [1971] SUPP. 1 S.C.R. 390 · Allowed
Assessee
Commissioner Of Income-Tax, Calcutta v. Kokila Debi
Supreme Court · 1970 · [1971] 1 S.C.R. 312 · Dismissed
Assessee
Agarwal And Co. v. Commissioner Of Income-Tax, U.p.
Supreme Court · 1970 · [1971] 1 S.C.R. 237 · Allowed
Assessee
Commissioner Of Income-Tax, Madhya Pradesh v. M/S. Binodiram Balchand, Lndore
Supreme Court · 1969 · [1970] 3 S.C.R. 328 · Dismissed
Assessee
Income-Tax Officer, Alleppey v. M. C. Ponnoose & Ors.
Supreme Court · 1969 · [1970] 1 S.C.R. 678 · Dismissed
Assessee
Netherlands Steam Navigation Company Ltd. v. The Commissioner Of Income-Tax, West Bengal
Supreme Court · 1969 · [1970] 1 S.C.R. 1 · Dismissed
Revenue
Yogendra Nath Naskar v. Commissioner Of Income-Tax, Calcutta
Supreme Court · 1969 · [1969] 3 S.C.R. 742 · Dismissed
Revenue
Laxmipat Singhania v. Commissioner Of Income-Tax, U.p.
Supreme Court · 1968 · [1969] 1 S.C.R. 904 · Allowed
Assessee
T. M. Kanniyan v. Income-Tax Officer, Pondicherry And Anr.
Supreme Court · 1967 · [1968] 2 S.C.R. 103 · Dismissed
Revenue
Commissioner Of Income-Tax, Gujarat Ahmedabad v. Tejaji Farasram Kharawalla Ltd.
Supreme Court · 1967 · [1968] 1 S.C.R. 37 · Allowed
Revenue
Madras Co-Operative Central Land Mortgage Bank Ltd. v. Commissioner Of Income-Tax, Madras
Supreme Court · 1967 · [1968] 1 S.C.R. 30 · Allowed
Assessee
Bhanji Bagawandas v. Commissioner Of Income-Tax, Madras
Supreme Court · 1967 · [1968] 1 S.C.R. 17 · Allowed
Assessee
Commissioner Of Income Tax, Hyderabad v. M/S. Motor And General Stores (P.) Ltd.
Supreme Court · 1967 · [1967] 3 S.C.R. 876 · Dismissed
Assessee
Commissioner Of Income-Tax, Mysore, Bangalore v. The Bangalore Transport Company Ltd., Bangalore
Supreme Court · 1967 · [1967] 3 S.C.R. 393 · Allowed
Revenue
Nalnikant Ambalal Mody v. Commissioner Of Income Tax, Bombay
Supreme Court · 1966 · [1966] SUPP. 1 S.C.R. 295 · Allowed
Assessee
Commissioner Income-Tax, U. P. v. Kunwar Trivikram Narain Singh
Supreme Court · 1965 · [1965] 3 S.C.R. 700 · Allowed
Revenue
M/S. Modi Spinning & Weaving Mills Co., Ltd. v. Commissioner Of Income-Tax, Punjab & Anr.
Supreme Court · 1964 · [1965] 1 S.C.R. 592 · Dismissed
Revenue
Khandige Sham Bhat And Others v. The Agricultural Income Tax Officer
Supreme Court · 1962 · [1963] 3 S.C.R. 809 · Dismissed
Revenue
The Commissioner Of Income-Tax Bombay v. Manilal Dhanji, Bombay
Supreme Court · 1962 · [1962] SUPP. 2 S.C.R. 902 · Dismissed
Assessee
P. V. Raghava Reddi And Another v. Commissioner Of Income-Tax
Supreme Court · 1962 · [1962] SUPP. 2 S.C.R. 596 · Dismissed
Revenue
M/S. Rajputana Textiles (Agencies) Ltd. v. The Commissioner Of Income-Tax, Bombay City
Supreme Court · 1961 · [1962] 1 S.C.R. 917 · Dismissed
Revenue
The Commissioner Of Income-Tax, Madhya Pradesh & Bhopal, Nagpur v. Bhopal Textiles Ltd., Bhopal.
Supreme Court · 1960 · [1961] 2 S.C.R. 9 · Allowed
Revenue
The Commissioner 0]' Income Tax, Bombay City I, Bombay v. M/S. Narsee Nagsee And Co., Bombay.
Supreme Court · 1960 · [1960] 3 S.C.R. 988 · Dismissed
Assessee
Commissioner Of Income-Tax, Ahmedabad· v. Karamchand Premchand Ltd., Ahmedabad
Supreme Court · 1960 · [1960] 3 S.C.R. 727 · Dismissed
Assessee
The Commissioner Of Income-Tax, Bombay City, Bombay v. Nandlal Gandalal.
Supreme Court · 1960 · [1960] 3 S.C.R. 620 · Dismissed
Assessee
The Trustees Of The Charlty Fund, Esplanade Road, Fort, Bombay v. The Commissioner Of Income-Tax, Bombay
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 923 · Allowed
Assessee
The Commissioner Of Income-Tax, Bihar And Orissa v. Sri Ramakrishna Deo
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 176 · Allowed
Revenue
The Commissioner Of Income-Tax, West Bengal, Calcutta v. Raja Benoy Kumar Saras Roy
Supreme Court · 1957 · [1958] 1 S.C.R. 101 · Dismissed
Assessee
The United Commercial Bank Ltd., Calcutta v. The Commissioner Of Income-Tax, West Bengal
Supreme Court · 1957 · [1958] 1 S.C.R. 79 · Allowed
Assessee
J. K. Trust, Bombay v. The Commissioner Of Income-Tax/Excess Profits Tax, Bombay
Supreme Court · 1957 · [1958] 1 S.C.R. 65 · Allowed
Assessee
Dulichand Lakshminarayan v. The Commissioner Of Income-Tax, Nagpur.
Supreme Court · 1956 · [1956] 1 S.C.R. 154 · Dismissed
Revenue
Messrs Chatturam Horilram Ltd. v. Commissioner Of Income Tax, Bihar And Orissa.
Supreme Court · 1955 · [1955] 2 S.C.R. 290 · Dismissed
Revenue
The Commissioner Of Income-Tax, Madras v. Mysore Chromite Limited.
Supreme Court · 1954 · [1955] 1 S.C.R. 849 · Other
Bacha F. Guzdar v. Commissioner Of Income-Tax, Bombay.
Supreme Court · 1954 · [1955] 1 S.C.R. 876 · Dismissed
Revenue
E. D. Sassoon And Company Ltd. v. The Commissioner Of Income-Tax, Bombay City
Supreme Court · 1954 · [1955] 1 S.C.R. 313 · Allowed
Assessee
The Commissioner Of Income-Tax Bombay South Ba,Y Bombay v. Messrs Ogale Glass Works Ltd Ogale Wadl
Supreme Court · 1954 · [1955] 1 S.C.R. 185 · Allowed
Revenue
Anglo-French Textile Co. Ltd v. Commissioner Of Income-Tax, Madras.
Supreme Court · 1953 · [1954] 1 S.C.R. 523 · Allowed
Assessee
Commissioner Of Income-Tax, Madras v. K. R. M. T. T. Thiagaraja Chetty & Co.
Supreme Court · 1953 · [1954] 1 S.C.R. 258 · Allowed
Revenue
Commissioner Of Income-Tax, Bombay City v. The Century Spinning And Manufacturing Co. Ltd.
Supreme Court · 1953 · [1954] 1 S.C.R. 203 · Other
Sardar Indra Singh And Sons Ltd. v. Commissioner Of Income-Tax, West Bengal.
Supreme Court · 1953 · [1954] 1 S.C.R. 167 · Other
Turner Morrison & Co. Ltd v. Commissioner Of Income-Tax, West Bengal
Supreme Court · 1953 · [1953] 1 S.C.R. 520 · Dismissed
Revenue
Commissioner Of Income-Tax; Madras v. Mtt. Ar. S. Ar. Arunachalam Chettiar
Supreme Court · 1952 · [1953] 1 S.C.R. 463 · Dismissed
Assessee
Commissioner Of Income-Tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay.
Supreme Court · 1950 · [1950] 1 S.C.R. 335 · Dismissed
Assessee
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Wa/1407/2024 Of The Income Tax Officer v. Smt Preethi V
High Court · 2025 · Dismissed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wa/1099/2024 Of The Deputy Commissioner Of Income Tax v. Orange
High Court · 2024 · Dismissed
Assessee
Wa/1124/2024 Of The Deputy Commissioner Of Income Tax v. Orange
High Court · 2024 · Dismissed
Assessee
Tax -6 v. Corforge Ltd
High Court · 2024 · Other
Tax v. Service Now Nederland Bv
High Court · 2024 · Dismissed
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
Shri. Dr.s.visakan v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Subramaniam Rohini v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
In W.p.no.6497 Of v. Income Tax Settlement Commission
High Court · 2023 · Dismissed
Revenue
Rakesh v. Municipal Corporation Of Delhi And Ors
High Court · 2023 · Other
Mufg Bank Ltd v. Commissioner Ofincome Tax 2 & Anr
High Court · 2022 · Remanded
Erode District v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax,
High Court · 2022 · Allowed
Assessee
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed

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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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