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Case Law › Section 4
Income-tax Act · Case Law

Section 4 Income Tax Case Law — Charge of Income Tax

Browse 824 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 824)

M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
Ge India Technology Centre Private Ltd v. Commissioner Of Income Tax & Anr
Supreme Court · 2010 · [2010] 10 S.C.R. 1142 · Allowed
Assessee
The Commissioner Of Income Tax, Ii, Tiruchirapalli v. City Union Bank Ltd
Supreme Court · 2008 · [2008] 14 S.C.R. 385 · Other
—
Orissa State Warehousing Corpn. Etc v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · Dismissed
Revenue
M/S. Meera And Comp Any, Ludhiana Etc v. Commissioner Of Income Tax, Punjab, J&K And Chandigarh Patiala
Supreme Court · 1997 · [1997] 2 S.C.R. 991 · Dismissed
Revenue
Waldies Ltd v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 879 · Dismissed
Revenue
Income Tax Officer v. Ch. Atchaiah
Supreme Court · 1995 · [1995] SUPP. 6 S.C.R. 543 · Allowed
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
Radhasoami Satsang, Saomi Bagh,Agra v. Commissioner Of Income Tax
Supreme Court · 1991 · [1991] SUPP. 2 S.C.R. 312 · 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, 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
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, Bombay v. West Coast Paper Mills Ltd
Supreme Court · 1971 · [1972] 1 S.C.R. 780 · Dismissed
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
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
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
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
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
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
—
Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
—
The Commissioner Of Income Tax, Jamshedpur v. M/S New Punjab Motor Transport, Room
High Court · 2025 · Other
—
Rep. By Its Kartha, Sakthivel Ramasamy v. The Principal Commissioner Of Income Tax -3
High Court · 2025 · Other
—
Chandok Centre,No.(713) 244, Anna Salai,Chennai – 600 006 v. The Assistant Commissioner Of Income Tax,Company Circle I (3),Chennai
High Court · 2025 · Allowed
Assessee
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Wp/337/2025 Of Sri Late P V Veeranna v. Income Tax Officer
High Court · 2025 · Other
—
Wa/598/2023 Of The Pr. Commissioner Of Income Tax-6 v. Subash Menon
High Court · 2025 · Other
—
M/S.citadel Fine Pharmaceuticals Ltd v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2)
High Court · 2025 · Allowed
Assessee
Wa/1407/2024 Of The Income Tax Officer v. Smt Preethi V
High Court · 2025 · Dismissed
Assessee
Arun Mammenrepresented By His Power Agent Jossy M.joseph v. The Deputy Director Of Income Tax (Investigation),Unit 3(2), Room
High Court · 2025 · Allowed
Assessee
R.c.kannan v. The Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
—
Reliance Has Been Laid On Dwejesh Acharya v. Income-Tax Officer :[2023] 157 Taxmann.com 332 (Rajasthan
High Court · 2024 · Allowed
Assessee
Wa/100568/2023 Of The Commissioner Of Income Tax (Tds) v. M/S Tushira Industries
High Court · 2024 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
M /S Ge Capital European Treasury Services Limited v. Deputy Commissioner Of Income Tax, Circle International Taxation 1 3 1, New Delhi & Ors
High Court · 2024 · Other
—
v. The Central Board Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi -2 v. M/S. Bharat Sanchar Nigam Ltd
High Court · 2024 · Other
—
Wp/19696/2024 Of Govindachary v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Reethvik Internationalrepresented By Partners.kavithad.no v. The Principal Chief Commissioner Of Income Taxadministrative Block
High Court · 2024 · Other
—
M/S Fresh Pet Private Limited v. Principal Commissioner
High Court · 2024 · Other
—
Wa/1124/2024 Of The Deputy Commissioner Of Income Tax v. Orange
High Court · 2024 · Dismissed
Assessee
Wa/704/2024 Of Deputy Commissioner Of Income Tax v. M/S. Belgacom International Carrier Services Sa Belgium
High Court · 2024 · Dismissed
Assessee
Wa/663/2024 Of The Deputy Commissioner Of Income Tax v. M/S. Maxis International Sdn Bhd
High Court · 2024 · Dismissed
Assessee
Wa/665/2024 Of Deputy Commissioner Of Income Tax v. M/S Belgacom International Carrier Services Sa Belgium
High Court · 2024 · Dismissed
Assessee
Wa/1311/2024 Of The Deputy Commissioner Of Income Tax v. Orange 78 Rule Olivaier De Serres Paris
High Court · 2024 · Dismissed
Assessee
Wa/1308/2024 Of The Deputy Commissioner Of Income Tax v. Emirates Telecommunications Group Company
High Court · 2024 · Dismissed
Assessee
Wa/1099/2024 Of The Deputy Commissioner Of Income Tax v. Orange
High Court · 2024 · Dismissed
Assessee
Wa/668/2024 Of Deputy Commissioner Of Income Tax v. M/S Belgacom International Carrier Services Sa Belgium
High Court · 2024 · Dismissed
Assessee
Wa/693/2024 Of The Deputy Commissioner Of Income Tax v. M/S. Maxis International Sdn Bhd
High Court · 2024 · Dismissed
Assessee
Wa/625/2024 Of The Deputy Commissioner Of Income Tax v. M/S M.i. Limited
High Court · 2024 · Dismissed
Assessee
Wa/740/2024 Of The Deputy Commissioner Of Income Tax v. Vodafone Qatar Pqsc
High Court · 2024 · Dismissed
Assessee
Wa/692/2024 Of The Deputy Commissioner Of Income Tax v. Vodafone Qatar Pqsc
High Court · 2024 · Dismissed
Assessee
Tax -6 v. Corforge Ltd
High Court · 2024 · Other
—
Nirmala Gupta v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Other
—
Tax v. Service Now Nederland Bv
High Court · 2024 · Dismissed
—
The Union Of India & Anr v. M/S Value Added Futuristic Management Pvt. Ltd
High Court · 2024 · Allowed
—
Crl.p/101368/2019 Of Smt.dhanashree Ravindra Pandit v. The Income Tax Department
High Court · 2024 · Allowed
Assessee
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Ita/27/2012 Rajesh Kumar Drolia (Huf v. Commissioner Of Income Tax (Central-Iii), Kolkata
High Court · 2024 · Dismissed
Revenue
Kamal Mookerjee & Co. (Shipping) Pvt. Ltd v. Commissioner Of Income Tax Cal-Iii Commissionerate Kolkata
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Service Now Nederland Bv
High Court · 2024 · Dismissed
Assessee
Wa/12/2024 Of The Deputy Commissioner Of Income Tax v. M/S Deutsche Telekom Ag
High Court · 2024 · Dismissed
Assessee
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Lionbridge Technologies Llc v. Deputy Commissioner Of Income Tax, International Taxation, Circle 2 (2) (1) New Delhi & Anr
High Court · 2024 · Other
—
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Taxcentral-I, Kolkata v. Bharat Hydro Powercorporation
High Court · 2024 · Dismissed
Assessee
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
Wa/602/2023 Of The Pr.commissioner Of Income Tax v. Sri Narayanan Kollakkil Kutty
High Court · 2024 · Dismissed
Assessee
Shri. Dr.s.visakan v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wa(Md)/33/2021 Of The Income Tax Officer v. M/S.the Thanjavur District Central Co-Op. Bank Ltd
High Court · 2023 · Other
—
Production & Sale Society Ltd., E.h v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, Kolkata – Ii, Kolkata v. M/S. Birla Corporation Ltd
High Court · 2023 · Allowed
Revenue
In The Case Of Commissioner Of Income Tax v. Feeling Aggrieved, The Assessee Challenged
High Court · 2023 · Dismissed
Assessee
Dwejesh Acharya v. Income Tax Officer, Ward -6(2), Jaipur, Ncrb, C-Shceme,Jaipur Rajasthan
High Court · 2023 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -5 v. Jaypee Powergrid Ltd
High Court · 2023 · Other
—
Itta/268/2019 Of The Commissioner Of Income-Tax(Exemptions) v. Warangalwarangal Diocese Society
High Court · 2023 · Allowed
Revenue
Sreekumar v. Thampy, Inspector Of Income Tax
High Court · 2023 · Other
—
Subramaniam Rohini v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
In W.p v. Income Tax Settlement Commission
High Court · 2023 · Dismissed
Revenue
Saeed Mustafa Shervani v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax 1, Kolkata v. Sukhdham Infrastructures Llp
High Court · 2023 · Dismissed
Assessee
Pr Director General Of Income Tax (Admn & Tps v. M/S The Indian Plywood Mfg. Co. Pvt. Ltd. & Anr
High Court · 2023 · Allowed
Revenue
Bajaj Electricals Limited v. Assistant Commissioner Of Income-Tax-Circle 2(1)(1), Mumbai & Ors
High Court · 2023 · Other
—
Wp(C)/13974/2022 Of Chandrababu Gangadharan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ita/160/2015 Of M/S Vodafone Idea Limited v. Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/445/2005 Of Andhra Bank Financial Services Ltd, Hyderabad v. The Commissioner Of Income Tax-I, Hyderabad
High Court · 2023 · Allowed
Assessee
Rohit Kapur v. Principal Commissioner Of Income Tax -7, New Delhi & Anr
High Court · 2023 · Dismissed
Revenue
Jay Prakash Singhania v. The Union Of India
High Court · 2023 · Other
—
Kartik Pravinchandra Mehta v. Per Dhiraj Singh Thakur, J
High Court · 2023 · Other
—
Rakesh v. Municipal Corporation Of Delhi And Ors
High Court · 2023 · Other
—
M/S.chennai Central Co-Operative Bank Limited v. The Income Tax Officer, Ward-Viii(2), Chennai – 600 034
High Court · 2022 · Allowed
Assessee
Ita/181/2019 Of The Commissioner Of Income Tax v. M/S Wipro Ltd
High Court · 2022 · Other
—
Mufg Bank Ltd v. Commissioner Ofincome Tax 2 & Anr
High Court · 2022 · Remanded
—
Agricultural Cooperative Credit Society Rep v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
Erode District v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp/17136/2022 Of S.n.299, Molasi Primary Agricultural v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
I A Housing Solution Privatelimited v. Principal Commissioner Ofincome Tax-4
High Court · 2022 · Allowed
Assessee
Wa/844/2022 Of Sri Jitendra Virwani v. Joint Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Podanur, Coimbatore – 641 023 v. The Commissioner,Corporation Of Coimbatore,Coimbatore, Coimbatore District
High Court · 2022 · Other
—
Ita/44/2010 Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Off-Shore India Ltd
High Court · 2022 · Other
—
Wp/3325/2021 Of Medi Assist Insurance Tpa Private Ltd v. Deputy Commissioner Of Income Tax (Tds)
High Court · 2022 · Other
—
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
v. Commissioner Of Income Tax - Iv, New Delhi
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam Ltd
High Court · 2022 · Dismissed
Assessee
Cmp/5052/2022 Of Shri G.shanmuganathan v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Crlatr/53/2018 Of B. Teja Babu v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
Itat/150/2014 v. Green Gold Tree Farmers (P) Ltd [2008] 299 Itr 262. That Apart
High Court · 2022 · Dismissed
—
A.dhanagopal v. The Assistant Commissioner Of Income Tax,Circle – Iii,Salem
High Court · 2022 · Other
—
M/S Icici Bank Ltd., Accounting & Taxation Group v. The Joint Commissioner Of Income Tax, Special Range - Iii, Chennai
High Court · 2022 · Other
—
Andheri(E), Mumbai-400 099 v. Dy. Commissioner Of Income Tax
High Court · 2022 · Other
—
Tca/251/2014 Of T.v.sundaram Iyengar &Sons Ltd v. The Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Tca/249/2014 Of T.v.sundaram Iyengar &Sons Ltd v. The Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Tca/250/2014 Of T.v.sundaram Iyengar &Sons Ltd v. The Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp(C)/28722/2018 Of Maliakkattu Varghese Uthup v. The Principal Commissionr Of Income Tax
High Court · 2022 · Allowed
Assessee
Rp/26/2019 Of Sri Suresh Kumar T Jain v. The Income Tax Officer
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
—
M/S. Cri Pumps (P) Ltd v. The Joint Commissioner Of Income - Tax, Range Iv
High Court · 2022 · Other
—
Kamla Chandrasingh Kabali) v. Principal Commissioner Of Income Tax-27)4[Th] Floor, Tower
High Court · 2022 · Allowed
Assessee
Wp/464/2021 Of Reliance Industries Limited v. Chief Commissioner Of Income Tax-2 And Anr
High Court · 2021 · Dismissed
Revenue
M/S. Superfil Products Ltd. Present Address: Old v. The Deputy Commissioner Of Income-Tax Company Circle -Vi (4) Chennai – 600 034
High Court · 2021 · Other
—
Wp/3270/2021 Of Jayantilal K Bhagat v. Asstt. Commissioner Of Income Tax Circle -22 And 3 Ors
High Court · 2021 · Allowed
Assessee
Apo v. Income Tax Settlement Commission (It&Wt) & Ors
High Court · 2021 · Allowed
Assessee
M/S. Tube Investments Of India Limited'dare House' v. The Deputy Commissioner Of Income Taxlarge Taxpayer Unitchennai - 600 101
High Court · 2021 · Other
—
Tca/1412/2009 Of M/S Rajkumar Impex Pvt Ltd v. The Incometax Officer (Osd)
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax-2, Kolkata v. Mcleod Russel India Ltd
High Court · 2021 · Allowed
Revenue
M/S.m.arunachalam And Company v. The Joint/Assistant Commissioner Of Income Tax,Business Range – Viii,Chennai – 600 006
High Court · 2021 · Other
—
M/S.tamilnadu Brick Industries v. The Income Tax Officer,Non-Corporate Circle-8(1),Chennai 600 106
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Taxno v. M/S. Cri Pumps Pvt. Ltd
High Court · 2021 · Other
—
M/S.cri Pumps P Ltd7/46 v. The Additional Commissioner Of Income Taxcorporate Rangecoimbatore
High Court · 2021 · Dismissed
Revenue
Shri R.panneerselvam (Individual) v. The Assistant Commissioner Of Income Tax Business Circle Ii Chennai-600 034
High Court · 2021 · Dismissed
Revenue
Shri N Ragothamanprop.ravi Jewelleryno v. The Income Tax Officernon Corporate Ward – 2(3)Chennai
High Court · 2021 · Other
—
Tca/289/2010 Of Commisisoner Of Income Tax v. M/S Subuthi Finance Ltd
High Court · 2021 · Other
—
Ita/323/2019 Of The Principal Commissioner Of Income Tax v. M/S. Peroorkada Service Co-Operative Bank Ltd
High Court · 2021 · Allowed
Revenue
Sayra Bano v. Principal Commissioner Of Income Tax And Others
High Court · 2021 · Allowed
Assessee
Crl.p/689/2020 Of Sri. K Mohammed Haris v. The Income Tax Department
High Court · 2021 · Allowed
Assessee
Maheshbhai Shantilal Patel v. The Principal Commissioner Of Income Tax, Central, Ahmedabad
High Court · 2021 · Allowed
Assessee
Shwetal Rittulbhai Vora v. Principal Commissioner Of Income Tax I ==========================================================
High Court · 2021 · Allowed
Assessee
Mr. Sham v. Dated : 22[Nd] September 2021
High Court · 2021 · Other
—
Wp/1246/2021 Of Mantelone Investment Ltd v. The Commissioner Of Income-Tax (It), Mumbai-3 And 2 Ors
High Court · 2021 · Dismissed
Revenue
Wa/3831/2019 Of M/S The Abraham Memorial Educational Trust v. The Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/20040/2019 Of Wipro Limited v. The Joint Commissioner Of Income Tax
High Court · 2021 · Partly Allowed
Partly
Kokilaben A Shah v. The Income-Tax Officer
High Court · 2021 · Dismissed
Revenue
Palak Khatuja v. Union Of India
High Court · 2021 · Dismissed
Revenue
M/S.s.r.trust v. The Principal Commissioner Of Income Tax Central-2
High Court · 2021 · Other
—
Tax Case Appeal v. The Assistant Commissioner Of Income Tax,Company Circle – Iv(1)
High Court · 2021 · Dismissed
Revenue
Tax Case Appeal v. The Assistant Commissioner Of Income Tax,Company Circle – Iv(1)
High Court · 2021 · Dismissed
Revenue
Wa/1078/2018 Of Nataraju (Huf) v. Pr. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax,Central Circle,Chennai v. Shri S. Duraipandi &Shri S.thalavaipandian (Aop)
High Court · 2021 · Other
—
Wa/1729/2014 Of Commissioner Of Income Tax (Tds) v. P.s. Abdul Rahiman
High Court · 2021 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.rajkumar Impex Pvt. Ltd.,Old
High Court · 2021 · Other
—
Ita/1/2019 Of M/S. Koottummel Groups v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Wa/1110/2021 Of Joint Commissioner Of Income Tax v. M/S. Bgr Boilers Pvt Ltd
High Court · 2021 · Other
—
Wa/77/2008 Of Mysore Sales International Ltd v. The Income Tax Officer (Tds) Ltu
High Court · 2021 · Dismissed
Revenue
Tudor India Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Naroli Developers v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
M/S.tudor India Ltd v. The Addl.commissioner Of Income Tax,Gandhinagar Range
High Court · 2021 · Dismissed
Revenue
A.sundaram v. The Commissioner Income Tax,Salem
High Court · 2021 · Dismissed
Revenue
Tax Case Appeal v. The Assistant Commissioner Of Income Tax,Business Circle-Iv,Chennai
High Court · 2021 · Allowed
Assessee
Cwp/9090/2021 Of Narinder Kumar v. Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
Bhupendra Harilal Mehta v. Principal Commissioner Of Income Tax, Mumbai 19,Mumbai
High Court · 2021 · Allowed
Assessee
Ita/63/2019 Of The Commissioner Of Income-Tax v. M/S Ibm World Trade Corporation
High Court · 2021 · Dismissed
Assessee
M/S.peirce Leslie Insurance Surveyors& Loss Assessors Ltd v. The Income Tax Officer,Corporate Ward 5(1),Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
Tca/1059/2019 Of Smt.devyanidilip Patel v. The Income Tax Officer
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.iner Aia
High Court · 2021 · Other
—
Maruti Insurance Broking Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax,Coimbatore v. M/S.precot Meridian Ltd.,Supremno.7161, Green Fields,Puliakulam,Coimbatore – 641 045
High Court · 2021 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.precot Meridian Ltd.,“Suprem”
High Court · 2021 · Other
—
Ita/64/2019 Of The Commissioner Of Income-Tax v. M/S Ibm World Trade Corporation
High Court · 2021 · Dismissed
Assessee
Wp/39162/2019 Of M/S Torry Harris Business Solutions v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Wp/55857/2018 Of M/S Torry Harris Business Solutions v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax Iii, Chennai v. M/S.samalpatti Power Co (P) Ltd., Sreyas Virat
High Court · 2021 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.samalpatti Power Co (P) Ltd.,Sreyas Virat
High Court · 2021 · Other
—
M/S.vijay Dairy & Farm Products (P) Ltd v. The Deputy Commissioner Of Income Tax,Circle-I(2), Trichy
High Court · 2021 · Other
—
Mrs.vidya Reddy v. The Income Tax Officer, International Taxation Ward 1(2)
High Court · 2021 · Other
—
Tca/97/2012 Of M/S Maruwa Electronic v. Commissioner Of Incometax-Ii
High Court · 2021 · Other
—
M/S.maruwa Electronic (India) Pvt. Ltd.,180A, New v. Commissioner Of Income Tax Ii,Chennai
High Court · 2021 · Other
—
Ita/7/2019 Of Nice Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Jaydeep Kumar Maheswari v. The Income Tax Officer,Business Ward – Viii(4),Chennai – 600 006
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.redington (India) Ltd., Spl Guindy House
High Court · 2021 · Allowed
Revenue
M/S.redington (India) Ltd.,Spl Guindy House v. The Assistant Commissioner Of Income Tax,Company Range – V, Chennai – 600 034
High Court · 2021 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S.ttk Healthcare Limited
High Court · 2021 · Other
—
Pr. Commissioner Of Income Tax-5 v. M/S. Landbase India Ltd
High Court · 2021 · Other
—
M/S.srinivasa Foundation v. The Assistant Commissioner Of Income Tax, Central Circle Iii(1), Chennai – 600 034
High Court · 2021 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.samalpatti Power Co (P) Ltd.,First Floor
High Court · 2021 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.samalpatti Power Co (P) Ltd.,First Floor
High Court · 2021 · Other
—
M/S.ramanaidu Charitable Trust v. The Income Tax Officer (Exemptions), Ward
High Court · 2021 · Other
—
Hindustan Unilever Ltd v. Deputy Commissioner Of Income-Tax, Sp. Range 31 & Ors
High Court · 2021 · Other
—
Minaxi K Mehta v. Income Tax Appellate Tribunal Mumbai, Bench “D” & Ors
High Court · 2021 · Other
—
Mr. Sasikumar V Pillai v. Commissioner Of Income Tax-23
High Court · 2021 · Other
—
Rajesh Builder v. D.c.i.t., Range-22(2
High Court · 2021 · Other
—
Mr. Sasikumar V Pillai v. Commissioner Of Income Tax-23
High Court · 2021 · Other
—
Hindustan Unilever Ltd v. Deputy Commissioner Of Income-Tax, Sp. Range 2 & Ors
High Court · 2021 · Other
—
Hindustan Unilever Ltd v. Deputy Commissioner Of Income-Tax, Sp. Range 31 & Ors
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10(1), Mumbai
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Additional Commissioner Of Income Tax,(Transfer Pricing Ii) And Anr
High Court · 2021 · Other
—
Vijay Baldev Mehra v. Additional Commissioner Of Income Tax, 26(1)Mumbai
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10(1), Mumbai
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Additional Commissioner Of Income Tax,(Transfer Pricing Ii) And Anr
High Court · 2021 · Other
—
Times Guaranty Ltd v. Assistant Commissioner Of Income Tax, Circle1(3), Mumbai
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10
High Court · 2021 · Other
—
Geeta Rasik Shah v. Assistant Commissioner Of Income Tax, Centralcircle - 2, 6Th Floor, Thane
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10(1), Mumbai
High Court · 2021 · Other
—
Development Credit Bank Ltd v. Commissioner Of Income Tax City - 2, Mumbai
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle2(2), Mumbai
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle2(2), Mumbai
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10
High Court · 2021 · Other
—
Youth Development Co-Op Bank Ltd v. Asstt. Commissioner Of Income-Tax, Circle 1, Kolhapur
High Court · 2021 · Other
—
Ace Impex v. Asst. Commissioner Of Income-Tax, 12(1
High Court · 2021 · Other
—
Youth Development Co-Op Bank Ltd v. Asstt. Commissioner Of Income-Tax,Circle 1, Kolhapur & Anr
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Advance Construction Co. Pvt. Ltd v. Commissioner Of Income Tax, Mumbai Centralviii
High Court · 2021 · Other
—
Advance Construction Co. Pvt. Ltd v. Commissioner Of Income Tax, Mumbai Centralviii
High Court · 2021 · Other
—
Sme Growth Fund v. Income Tax Officer - 15 (1) (3), Mumbai & Anr
High Court · 2021 · Other
—
Ramjeet Feku Yadav v. Commissioner Of Income Tax Officer - 31, Room
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Advance Construction Co. Pvt. Ltd v. Additional Commissioner Of Income Tax - 8 (1)& Anr
High Court · 2021 · Other
—
Shahzeen Z. Siddique v. Joint Commissioner Of Income Tax Officer - 19(3
High Court · 2021 · Other
—
Maharukh Murad Oomrigar v. Income Tax Officer - 21(1)(3) And Anr
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Sme Growth Fund v. Income Tax Officer - 15 (1) (3), Mumbai & Anr
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Trapu Investments Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
West Coast Paper Mills Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Brenntag Ingredients (India) Private Limited v. Assistant Commissioner Of Income Tax 9(2
High Court · 2021 · Other
—
Subhkam Ventures (I) Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Kodak India Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Subhkam Ventures (I) Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Ruia Apparels Pvt. Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Pentagon Builders Pvt. Ltd v. Deputy Commissioner Of Income Tax 5(2) & Anr
High Court · 2021 · Other
—
Mauli Developers v. Income Tax Officer, Ward-3(4), Pune
High Court · 2021 · Other
—
Sjs Investments Pvt. Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Shyam Sunder Sethi v. Pr. Commissioner Of Income Tax-10 & Ors
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-2076-19.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1223-13.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1778-13.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1250-13.Doc_
High Court · 2021 · Other
—
Bhansali Metal & Alloys v. Income Tax Officer-19(1)(2) Mumbai
High Court · 2021 · Other
—
Sonrise Tea Processing Company Pvt. Ltd v. Asst. Commissioner Of Income Tax Circle-2 Kolhapur
High Court · 2021 · Other
—
Bhansali Metal And Alloys v. Income Tax Officer-19(1)(2) Mumbai
High Court · 2021 · Other
—
Ketan Pravinchandra Kamdar v. Deputy Commissioner Of Income Tax,Central Circle-7(3), Muumbai
High Court · 2021 · Other
—
The Commissioner Of Income Tax, Chennai v. Mrs.pinky Devi
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-187-12.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1318-13.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1505-13.Doc_
High Court · 2021 · Other
—
Shri. Dilip S. Hate v. Asst. Commissioner Of Income Tax Circle 17(2
High Court · 2021 · Other
—
Bhansali Metal & Alloys v. Income Tax Officer-19(1)(2) Mumbai
High Court · 2021 · Other
—
Commissioner Of Income Tax, Chennai v. M/S.samalpatti Power Co (P) Ltd., First Floor
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1228-13.Doc_
High Court · 2021 · Other
—
Sonrise Tea Processing Company Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle-2, Kolhapur
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1197-13.Doc_
High Court · 2021 · Other
—
Tax Case Appeal v. Deputy Commissioner Of Income Tax,Business Circle X,Chennai
High Court · 2021 · Dismissed
Revenue
M/S.oriental Hotels Limited v. The Assistant Commissioner Of Income Tax, Company Circle-V, Chennai
High Court · 2021 · Allowed
Assessee
Mr. Deepak Tralshawala A/W Mr v. The Appeal Is Pending For Admission
High Court · 2021 · Other
—
Pentagon Builders Pvt. Ltd v. Assistant Commissioner Of Income Tax 5(2) & Anr
High Court · 2021 · Other
—
M/S. International Flavours & Fragrances India P. Ltd v. The Deputy Commissioner Of Income Tax,Large Taxpayer Unit,Chennai – 600 101
High Court · 2021 · Dismissed
Revenue
M/S. Pentagon Builders Pvt. Ltd v. Income Tax Officer 5(2) & Anr
High Court · 2021 · Other
—
Thermax Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2021 · Other
—
Bhartiben A. Shah v. Commissioner Of Income Tax - City
High Court · 2021 · Other
—
Itxa/1434/2014 Of Asia Pacific Performance Sicav v. Deputy Director Of Income-Tax (It
High Court · 2021 · Other
—
Itxa/498/2006 Of Indian Oil Corporation Limited,Mum v. Deputy Commissioner Of Income Tax, Special Range 2, Mumbai
High Court · 2021 · Other
—
Itxa/700/2008 Of Indian Oil Corporation Limiated,Mum v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/1182/2008 Of Indian Oil Corporation Limited, Mumbai v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/699/2008 Of Indian Oil Corporaton Limited v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/1102/2008 Of Indian Oil Corporation Limited v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Tca/816/2019 Of Commissioner Of Income Tax v. M/S.vgn Builders Pvt Ltd
High Court · 2021 · Other
—
Itxa/500/2006 Of Indian Oil Corporation Limioted,Mum v. Deputy Commissioner Of Income Tax, Special Range 2, Mumbai
High Court · 2021 · Other
—
Itxa/45/2008 Of Indian Oil Corporation Limited,Mum v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/698/2008 Of Indian Oil Corporaton Limited,Mum v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/1189/2013 Of Indian Oil Corporation Limited v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/126/2007 Of Indian Oil Corporation Limited,Mum v. Deputy Commissioner Of Income Tax, Special Range 2, Mumbai
High Court · 2021 · Other
—
Itxa/1427/2007 Of Indian Oil Corporation Limited ,Mum v. Deputy Commissioner Of Income Tax, Special Range 2, Mumbai
High Court · 2021 · Other
—
Itxa/1901/2011 Of Indian Oil Corporation Ltd v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/636/2008 Of Indian Oil Corporation Limited,Mum v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Mps Technologies Limited,(Since Merged With Mps Limited) v. The Assistant Commissioner Ofincome Tax,Company Circle - Iv(3)
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax 1 v. M/S.sakthi Sugars Ltd
High Court · 2021 · Other
—

Key issues litigated under Section 4

Section 4 case law — FAQs

What does Section 4 of the Income-tax Act deal with?
Section 4 relates to Charge of Income Tax. This page collects 824 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 4.
How many case laws are available on Section 4?
EaseValue has indexed 824 income-tax judgments citing Section 4 — each with parties, citation, court, year, outcome and the full order text.
How can Section 4 judgments help my case?
They show how courts have decided Section 4 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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