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Income-tax Act · Case Law

Section 40 Income Tax Case Law — Amounts Not Deductible

Browse 755 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 40 (Amounts Not Deductible) 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 40 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 40 (showing 300 of 755)

Checkmate Services P. Ltd v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
M/S. Palam Gas Service v. Commissioner Of Income Tax
Supreme Court · 2017 · [2017] 3 S.C.R. 836 · Dismissed
Revenue
Ge India Technology Centre Private Ltd v. Commissioner Of Income Tax & Anr
Supreme Court · 2010 · [2010] 10 S.C.R. 1142 · Allowed
Assessee
Mercantile Bank Ltd., Bombay v. The Commissioner Of Income-Tax, Bombay City-Iii
Supreme Court · 2006 · [2006] SUPP. 1 S.C.R. 628 · Partly Allowed
Partly
Commissioner Of Income Tax, Delhi (Central-I) v. M/S. Continental Construction Ltd
Supreme Court · 1998 · [1998] 1 S.C.R. 519 · Dismissed
Assessee
Suwalal Anandilal Jain v. Commissioner Of Income Tax, Bihar, Ranchi
Supreme Court · 1997 · [1997] 2 S.C.R. 793 · Other
—
M/S. Brij Mohan Das Laxman Das v. Commissioner Of Income Tax, Allahabad
Supreme Court · 1996 · [1996] SUPP. 9 S.C.R. 775 · Allowed
Assessee
C.w.s. (India) Limited v. The Commissioner Of Income Tax
Supreme Court · 1994 · [1994] 2 S.C.R. 247 · Dismissed
Revenue
Bharat Beedi Works (Private) Limited And Anr v. Commissioner Of Income-Tax
Supreme Court · 1993 · [1993] 3 S.C.R. 606 · Allowed
Assessee
Commissioner Of Income Tax. Bombay v. Indian Engineering And Commercial Corpn. Pvt. Ltd
Supreme Court · 1993 · [1993] 3 S.C.R. 86 · Dismissed
Assessee
Challapalli Sugar Ltd v. The Commissioner Of Income Tax, A.p. Hyderabad
Supreme Court · 1974 · [1975] 2 S.C.R. 538 · Other
—
Commissioner Of Income-Tax, Assam v. Nandlal Aggarwal & Anr
Supreme Court · 1965 · [1966] 2 S.C.R. 612 · Allowed
Revenue
Commissioner Of Income-Tax, Andhra Pradesh v. M/S. Bhikaji Dadabhai & Co
Supreme Court · 1961 · [1961] 3 S.C.R. 923 · Allowed
Revenue
M/S.abiram Agencyno v. The Income Tax Officer,Ward-I(2),Pudukottai
High Court · 2025 · Other
—
M/S.opg Power Generation Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
—
The Commissioner Of Income Tax, Kolkata-Xi, Kolkata v. M/S Classic Creation
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, International Taxation-3, New Delhi v. Samsung Heavy Industries Company Limited
High Court · 2025 · Dismissed
Assessee
Ita/53/2024 Of The Pr. Commissioner Of Income-Tax v. M/S. Te Connectivity India Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Tax, Jamshedpur v. M/S New Punjab Motor Transport, Room
High Court · 2025 · Other
—
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
—
Principal Commissioner Of Income Tax Siliguri v. M/ Dilip Kumar Das And Sons
High Court · 2025 · Dismissed
Assessee
M/S. Sanmar Speciality Chemicals Limitedno v. The Assistant Commissioner Of Income-Taxcompany Circle, Vi (1), Chennai
High Court · 2025 · Allowed
Assessee
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Of Income Tax v. M/S. Tecnotree Convergence
High Court · 2025 · Dismissed
Assessee
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
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
Commissioner Of Income Tax International Taxation, Chennai v. M/S.temenos Headquarters Sano.2, Rue De Lecole Dechime, 1205 Genevaswitzerland-1205
High Court · 2024 · Dismissed
Assessee
Ita/484/2023 Of Pr. Commissioner Of Income Tax-3 v. M/S Harman Connected Services Corporation India Private Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 2 v. Ciena Communications India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Tds) - 2 v. National Highway Authority Of India
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax Ivchennai 600 034 v. M/S.turbo Energy Pvt Ltdno
High Court · 2024 · Dismissed
Assessee
Ita/470/2023 Of The Pr Commissioner Of Income Tax v. Onmobile Global Ltd
High Court · 2024 · Other
—
Ita/151/2018 Of The Pr Commissioner Of Income Tax v. M/S Allegis Services India Pvt.ltd
High Court · 2024 · Other
—
Ita/493/2022 Of The Pr Commissioner Of Income Tax v. M/S Adc India Communications Ltd
High Court · 2024 · Other
—
Ita/314/2023 Of The Pr Commissioner Of Income Tax v. M/S Wipro Ge Healthcare Pvt Ltd
High Court · 2024 · Other
—
Ita/478/2023 Of Pr. Commisisoner Of Income Tax - 3 v. M/S Infineon Technologies India Pvt. Ltd
High Court · 2024 · Other
—
Ita/173/2021 Of Principal Commissioner Of Income Tax v. M/S Technotree Convergence Ltd
High Court · 2024 · Other
—
Ita/432/2022 Of The Pr. Commissioner Of Income Tax v. M/S 3M India Limited
High Court · 2024 · Other
—
Ita/579/2023 Of The Pr Commissioner Of Income Tax-2 v. M/S Yokogawa India Ltd
High Court · 2024 · Other
—
Wp/102094/2022 Of Quest Global Engineering Services Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.shriram Capital Limited,Mookambika Complex
High Court · 2024 · Allowed
Revenue
P.) Ltd v. Taxmann.com 42(Sc
High Court · 2024 · Dismissed
—
Mufg Bank Ltd v. Assistant Commissioner Of Income Tax Circle 2 (2)(1) & Ors
High Court · 2024 · Dismissed
Revenue
Wp/22576/2021 Of M/S Shakthi Infra Developers v. The Director General Of Income Tax
High Court · 2024 · Other
—
Income Tax v. M/S Subex Ltd ., Disposed Off On 01.10.2021. Simila
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax-Ltu v. Honda Cars India Ltd
High Court · 2024 · Dismissed
Assessee
Bharti Airtel Ltd v. Joint Commissioner Of Income Tax
High Court · 2024 · Other
—
Commissioner Of Income Tax (Tds)-2 v. M/S Tv Today Network Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Ajmer v. M/S Shree Cement Limited, Bangur Nagar, Post Box
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -6 v. Mrg Promoters Pvt. Ltd Through: None
High Court · 2024 · Dismissed
Assessee
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
—
Kamal Mookerjee & Co. (Shipping) Pvt. Ltd v. Commissioner Of Income Tax Cal-Iii Commissionerate Kolkata
High Court · 2024 · Allowed
Assessee
Tax 7 v. Unitech Acacia Projects Pvt. Ltd
High Court · 2024 · Dismissed
—
The Pr. Commissioner Of Income Tax -6 v. Nalwa Steel & Power Limited
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax, Burdwan v. Rakshit Transport
High Court · 2024 · Allowed
Revenue
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Mr. T.k. Satapathy, Sr. Standing Counsel v. Indian Metals & Ferro Alloys Ltd., Bhubaneswar
High Court · 2024 · Dismissed
—
By Sri. Ravi Raj Y.v, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Vide Annx
High Court · 2024 · Allowed
—
The Pr. Commissioner Of Income Tax -6 v. Nirja Publishers & Printers Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
M/S.smart Furniturerep. By Its v. Deputy Commissioner Of Income Tax,Central Circle-3(3), Investigation Building
High Court · 2024 · Other
—
Csir Road, Taramani, Chennai – 600 113 v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Intertek India Private Limited v. Income Tax Officer Ward International
High Court · 2023 · Other
—
Previously At:377/272, Anna Salai, Teynampet,Chennai 600 018 v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -7 v. Verizone Communications India
High Court · 2023 · Other
—
Principal Commisioner Of Income Tax -7 v. M/S Shivaai Industries Pvt. Ltd
High Court · 2023 · Allowed
Revenue
S.raja v. The Principal Commissioner Of Income Tax-8, 2[Nd] Floor, Tower-Ii, Bsnl Building
High Court · 2023 · Dismissed
Revenue
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
—
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax - 16 New Delhi v. Maharani Enterprises
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Tds)- 1 v. Hindustan Coca Cola Beverages
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax- 7 v. M/S. Polyplex Corporation Ltd
High Court · 2023 · Dismissed
Assessee
Ita/160/2015 Of M/S Vodafone Idea Limited v. Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Trichy v. M/S.raja Transports
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
By Sri v. Chandrasekhar, Advocate
High Court · 2023 · Allowed
—
Signature Not Verified v. Joint Commissioner Of Income Tax (Osd
High Court · 2023 · Allowed
Assessee
Matrix Cellular International (Services) Private v. Deputy Commissioner Of Income-Tax Circle 16(1), Delhi & Ors
High Court · 2023 · Other
—
Ita/122/2011 Commissioner Of Income Tax, Kolkata-Ix, Kolkata v. M/S. Park International
High Court · 2023 · Dismissed
Assessee
Ita/76/2013 Commissioner Of Income Tax, Kol - Iv v. Right Florist Pvt. Ltd
High Court · 2023 · Other
—
Mahavir Rice Mills v. Commissioner Of Income Tax, Karnal
High Court · 2023 · Dismissed
Revenue
Commissioner Of Income Tax,Kolkata – 1, Kolkata v. M/S. Bramhaputra Carbon Limited
High Court · 2023 · Dismissed
Assessee
Ita/97/2020 Of The Commissioner Of Income Tax v. M/S. Syndicate Bank
High Court · 2023 · Other
—
M/S. Bombardier Transportation India Pvt Ltd v. Deputy Commissioner Of Income-Tax (Tds) ==========================================================
High Court · 2023 · Other
—
Commissioner Of Income Tax,Kolkata-Iii v. M/S. Ernst And Young Privatelimited
High Court · 2023 · Allowed
Revenue
M/S.kandasamy And Company v. The Assistant Commissioner Of Income-Tax,Circle Ii, Salem
High Court · 2022 · Dismissed
Revenue
Itta/203/2006 Of M/S. Egg Guard v. Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Wp/10551/2022 Of Mangalore Refinery And Petrochemicals Ltd v. Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Delhi-2 v. M/S Boeing India Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. G.r. Goenka Education Society
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Ofincome Tax, Kolkata-1, Kolkata v. Exide Industries Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Linde India Limited
High Court · 2022 · Dismissed
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
Itat v. Itat
High Court · 2022 · Allowed
—
Principal Commissioner Of Income Tax-9, Kolkata v. M/S. Jay Bharat Construction
High Court · 2022 · Allowed
Revenue
Ita/1/2022 Of Principal Commissioner Of Income Tax v. M/S Noor Resorts Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Ita/35/2020Principal Commissioner Of Income Tax-5, Kolkata v. M/S. L.g.w. Ltd
High Court · 2022 · Dismissed
Assessee
Chief Commissioner Of Income Tax Osd Ludhiana v. M/S. Ceigall India Ltd., Ludhiana
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1 v. Future First Info. Services Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Shriram Transport Finance Company Limitedno v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
Rathanachalam Chettiar Natarajan v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax 1 v. Shukla Dairy Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax, Delhi - 07 v. M/S Punjab National Bank (Erstwhile United Bankof India
High Court · 2022 · Dismissed
Assessee
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
Wp/1554/2019 Of Mrf Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Asansol v. Shri Chandan Roy
High Court · 2022 · Allowed
Revenue
Ita/284/2019 Of Dimond Food Products v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Chandimata Management Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Wp/51208/2019 Of Lsi India Research And Development Private Limited v. Additional Commissioner For Income Tax
High Court · 2022 · Allowed
Assessee
Wp/28293/2021 Of Yuvraj v. Income Tax Officer 3(1)
High Court · 2022 · Allowed
Assessee
Wp/27977/2021 Of Ms Educational And Welfare Trust v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Itxa/1728/2013 Of Commissioner Of Income Tax - 2, Mumbai v. M/S Wills Processing Services (I) Pvt. Ltd
High Court · 2022 · Remanded
—
Shri.k.e.gnanavel Raja v. The Assistant Commissioner Of Income Taxcentral Circle-1(2),Investigation Wing, Room
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Eih Ltd
High Court · 2022 · Dismissed
Assessee
Iapl v. M/S U.p.state Agro Industrial Corporation Ltd.lucknow
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax-3, Kolkata v. M/S. Eih Ltd
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-10 v. Indofil Industries Limited
High Court · 2021 · Allowed
Revenue
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. T.m. International Logistics Ltd
High Court · 2021 · Dismissed
Assessee
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
Itat 230 Of 2017 Principal Commissioner Of Income Tax, Asansol v. M/S. Eastern Coalfields Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Kolkata 8 v. M/S. Price Water House
High Court · 2021 · Allowed
Revenue
Commisioner Of Income Tax, Burdwan v. M/S. Cemco-Marketing
High Court · 2021 · Dismissed
Assessee
Ita/68/2015 Of The Commissioner Of Income Tax v. Shri Bharat R Gajria
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax, Kolkata-Xi v. Shri Kajal Das
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax-I, Kolkata v. Kolkata Assam Roadlines Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Kolkata -2 v. Batlivala And Karani Securities India Pvt. 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
—
T.c.a v. The Assistant Commissioner Of Income Tax,Large Tax Payer Unit,Chennai – 600 101
High Court · 2021 · Other
—
Ita/369/2018 Of M/S Volvo India Pvt Ltd v. Income Tax Officer (Tds) Ltu
High Court · 2021 · Allowed
Assessee
Ita/18/2019 Of Ilahia Trust v. The Commissoner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Wp/3290/2019 Of Pfizer Limited v. Assistant Commissioner Of Income Tax - 14 (2) (2) And 2 Ors
High Court · 2021 · Allowed
Assessee
The Principal Commissioner Of Income Tax 1 v. Asian Mills Pvt. Ltd
High Court · 2021 · Allowed
Revenue
The Principal Commissioner Of Income Tax 1 v. Asian Mills Pvt. Ltd
High Court · 2021 · Other
—
Commissioner Of Income Tax Circle I, Tirunelveli v. T.mathimaran
High Court · 2021 · Other
—
Ita/249/2015 Of M/S. Appollo Tyres Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax,Madurai v. P.sumathiprop. Of Shri Manikandan Transportno
High Court · 2021 · Dismissed
Assessee
M/S Delphi-Tvs Diesel Systems Limited v. Ito (Osd) / Secretary Dispute Resolution Panel
High Court · 2021 · Other
—
M/S.jp Jai Land & Building Promoters P Ltd v. The Commissioner Of Income Tax – I, Income Tax Department
High Court · 2021 · Dismissed
Revenue
Tca/448/2012 Of Commissioner Of Income Tax-Ltu v. M/S Wheels India Ltd
High Court · 2021 · Dismissed
Assessee
Managing Director v. The Assistant Commissioner Of Income Tax, Vapi Circle
High Court · 2021 · Dismissed
Revenue
When The Matter Was Taken Up Today, The v. Ing Vysya Bank Ltd Reported In [2020] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
Wp/28176/2018 Of M/S.kone Elevator India Pvt Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Ita/420/2015 Of The Commissioner Of Income Tax v. M/S Abbey Business Services
High Court · 2021 · Dismissed
Assessee
Ita/70/2017 Of Sudarsanan P.s v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/421/2015 Of The Commissioner Of Income Tax v. M/S Abbey Business Services
High Court · 2021 · Dismissed
Assessee
Ita/1033/2017 Of M/S Swan Silk Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Ita/29/2017 Of The Principal Commissioner Of Income Tax v. Smt.usha Murugan
High Court · 2021 · Dismissed
Assessee
M/S.ttk Healthcare Ltd6, Cathedral Roadchennai – 600 086 v. The Assistant Commissioner Of Income Taxcompany Circle – Iii (2),Chennai
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.prakash Impex
High Court · 2021 · Dismissed
Assessee
Ita/599/2019 Of The Pr Commissioner Of Income Tax-7 v. M/S Tally Solutions Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Heard The Learned Counsel For The Parties At Length v. M/S. Puma Sports India P., Ltd
High Court · 2021 · Dismissed
—
Panaji, Goa.… v. M/S. The Quepem Urban Co-Operative
High Court · 2021 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S.iner Aia
High Court · 2021 · Other
—
Ita/141/2020 Of The Commissioner Of Income-Tax v. Texas Instruments India Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Ita/502/2018 Of M/S Google India Private Ltd v. The Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.tractor And Farm Equipment Ltd
High Court · 2021 · Dismissed
Assessee
International Tractors Ltd v. Dy. Commissioner Of Income Tax (Ltu) & Anr
High Court · 2021 · Allowed
Assessee
M/S.foster Wheeler France S.a v. Commissioner Of Income Tax, (International Taxation), 1, Chennai
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Madurai v. M/S.ashtalakshmi Logistics
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.rmp Infotech Pvt. Ltd., Old
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax, Trichy v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Shri G.kuppuswamyno
High Court · 2021 · Dismissed
Assessee
When The Matter Was Taken Up Today, Learned v. M/S. Tally Solutions Pvt.ltd.] And In Ita
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.mgm Transport Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Central 2,Chennai-34 v. M/S.jubilee Plot & Housing Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax - Ii,Tiruchirapalli v. M/S.raman & Raman Automobiles Ltd
High Court · 2021 · Dismissed
Assessee
Ita/400/2016 Of M/S Volvo India Pvt Ltd v. The Commissioner Of Income Tax (Ltu)
High Court · 2021 · Other
—
Ita/336/2014 Of Commissioner Of Income Tax-Iii v. M/S. Telco Construction
High Court · 2021 · Allowed
Revenue
R/Special Civil Application v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/271/2017 Of Pr Commissioner Of Income Tax-5 v. M/S Novell Software Development (India) Pvt.ltd
High Court · 2021 · Dismissed
Assessee
M/S.technip India Ltd.,Chennai-32 v. The Assistant Commissioner Ofincome Tax, Corporate Circle 3(2),Chennai-34
High Court · 2021 · Other
—
Devenbhai Mafatlal Patel v. The Assistant Commissioner Of Income Tax Circle 1(3
High Court · 2021 · Allowed
Assessee
Wp/19565/2008 Of M/S.sima Agencies v. The Income Tax Officer
High Court · 2021 · Other
—
Mr.anandkumar( v. The Assistant Commissioner Of Income Tax,Circle-2, Salem
High Court · 2020 · Dismissed
Revenue
Ita/180/2017 Of Pr Commissioner Of Income Tax-6 v. M/S Subex Technologies Ltd
High Court · 2020 · Other
—
Ita/403/2012 Of Commissioner Of Income Tax-Iii v. M/S. Wipro Limited
High Court · 2020 · Other
—
Sarvodaya Charitable Trust v. Income Tax Officer (Exemption) ================================================================
High Court · 2020 · Allowed
Assessee
Ita/169/2013 Of Commissioner Of Income Tax-Iii v. M/S Wipro Limited
High Court · 2020 · Other
—
Ita/214/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/215/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Txa/28/2015 Of Sesa Sterlite Limited, Erstwhile Sesa Goa Ltd v. Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Andtax Appeal v. The Commissioner Of Income Tax,Aaykar Bhavan, Patto,Panaji, Goa
High Court · 2020 · Dismissed
Revenue
I.t.a v. Director
High Court · 2020 · Allowed
—
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot
High Court · 2020 · Allowed
Assessee
C/Taxap/285/2020 Order v. C/Taxap/285/2020 Order
High Court · 2020 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. Shri Vummudi Amarendran New
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-2 v. M/S Kunj Infrastructure Pvt. Ltd
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax(Exemptions v. Surat Urban Development Authority(Suda) ==========================================================
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax Corporate Ward 3(4) Chennai v. Shri.b.suresh Kumar
High Court · 2020 · Dismissed
Assessee
S & P Foundation Pvt. Ltd.,Old v. Assistant Commissioner Of Income Tax,Central Circle-Iv(2)
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax-2 v. M/S.bharathi Constructions
High Court · 2020 · Dismissed
Assessee
Ita/81/2011 Of The Commissioner Of Income Tax v. M/S Rajmahal Silks
High Court · 2020 · Other
—
M/S.gangotri Textiles Ltd v. The Deputy Commissioner Of Income Tax,Corporate Circle 2,Coimbatore
High Court · 2020 · Dismissed
Revenue
Order Dt.05.08.2020 In T.c.a v. M/S.mainetti (India) P Ltd._ 1/4
High Court · 2020 · Dismissed
—
By Sri. K v. Aravind, Advocate
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax 6No v. M/S. Southern Agrifurane Industries (P) Limited,M.g.m Centre
High Court · 2020 · Other
—
The Commissioner Of Income Tax,Central Circle, Chennai v. M/S.archean Granites Private Ltd.,Chennai-28
High Court · 2020 · Allowed
Revenue
Tax Case Appeal v. M/S.theekathir Press Of Cpi(M), Madurai-18
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Coimbatore v. Against The Order Dated 16/12/2011 Made In
High Court · 2020 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. M/S.sundaram Asset Management Co. Ltd
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii121, Mahatma Gandhi Road, Chennai v. M/S.indo Asia Energy Private Ltd
High Court · 2020 · Dismissed
Assessee
Sca/16127/2018 Of Asian Tubes Pvt. Ltd v. Dy. Commissioner Of Income Tax Circle (1)(1)
High Court · 2020 · Allowed
Assessee
Priya Soparkar v. Income Tax Officer, 345 Itr71, In Which This Court Laid Down
High Court · 2020 · Other
—
Tax Case (Appeal) v. M/S.ajapa Integrated Project Management Consultants Pvt. Ltd
High Court · 2020 · Dismissed
—
Sub Assistant Registrar v. To1.The Assistant Commissioner Of Income Tax, Corporate Circle – 3(1)
High Court · 2020 · Other
—
Commissioner Of Income Tax-Ltu v. Idbi Bank Ltd
High Court · 2020 · Allowed
Revenue
Saurashtra Cricket Association v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
Court In The Case Of Mac Dowel! & Company v. Cit(154 Itr 148) ?”
High Court · 2020 · Dismissed
Revenue
Wtax/318/2016 Of Ajai Kumar Singh Khaldelial v. Principal Commissioner Of Income Tax And Anr
High Court · 2020 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax-6 v. Cleartrip Travel Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-6 v. Cleartrip Travel Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Sanjay Agrawal A Partnership Firm v. Additional Commissioner Of Income Tax Range-1, Raipurchhattisgarh.chhattisgarh
High Court · 2019 · Dismissed
Revenue
Sanjay Agrawal A Partnership Firm v. Additional Commissioner Of Income Tax Range-1, Raipurchhattisgarh.chhattisgarh
High Court · 2019 · Dismissed
Revenue
Ita/172/2018 Of Commissioner Of Income Tax (Exemption),Hyderabad v. M/S.xavier University
High Court · 2019 · Allowed
Revenue
Ita/274/2013 Of Times Vpl Limited v. The Commissionr Of Income Tax
High Court · 2019 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Moet Hennessy India Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Itxa/690/2017 Of Commissioner Of Income Tax-16 v. M/S Kpmg
High Court · 2019 · Dismissed
Assessee
M/S.balaji On Board Courers,Rep By Its v. The Income Tax Officer, Business Ward Vi (I), Room
High Court · 2019 · Allowed
Assessee
Ita/100051/2018 Of The Pr Commissioner Of Income Tax v. Sri_
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax, Coimbatore v. M/S.s.r.s.fabrics, Coimbatore-1
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Media Circle, Chennai v. Shri S.p.balasubrahmanyam
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 7 v. M/S.enrec Engineers
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax,Chennai v. Sundaram Brake Linings Ltd.,B-I, M.t.h.road,Padi, Chennai-600 050
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax v. Shri.elred Kumar Santhanam
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax Central 2 v. M/S.mother Mira Industries Limited
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai-600 034 v. M/S.raj Video Vision,703, Anna Salai,Thousand Lights, Chennai
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.cosmo Global Ltd.,Old
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. Shri G.manivannan
High Court · 2019 · Dismissed
Assessee
Tca/227/2014 Of The Commissioner Of Income Tax v. M/S Eih Associated Hotels
High Court · 2019 · Dismissed
Assessee
Tca/972/2014 Of Commissioiner Income Tax v. M/S Pradeep Dadha Group
High Court · 2019 · Dismissed
Assessee
Tca/343/2013 Of Commissioner Of Income Tax v. M/S Macro Marvel Projects
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Delhi-21 v. Lalit Bagai
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.hallmark Engineers, Chennai-37
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.originwave Tehsoft Ltd., Chennai-4
High Court · 2019 · Dismissed
Assessee
Vedanta Ltd. (Successor Of Sterlite Industries (India) Limited v. Asst. Commissioner Of Income Tax, Circle-26 (1), New Delhi
High Court · 2019 · Allowed
Assessee
Income Tax Appeal v. Vam Resorts & Hotels Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax Delhi - X v. Mrs. Krishna Gupta
High Court · 2019 · Dismissed
Assessee
C/Taxap/407/2019 Order v. Mgm Exports Rendered In Tax Appeal
High Court · 2019 · Dismissed
—
C/Taxap/408/2019 Order v. Mgm Exports Rendered In Tax Appeal
High Court · 2019 · Dismissed
—
The Principal Commissioner Of Income Tax 1 v. M/S. Arvind Lifestyle Brands Ltd
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax 2 v. Ferromatic Milacron India Pvt Ltd
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Vadodara 3 v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. Appearance: For The Opponent(S)
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax,Corporate Circle 2,Madurai v. M/S. Sri Parameswari Spinning Mills Private Limited,4A Mill Premises
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Surat - 1 v. M/S Ruta Jewels
High Court · 2019 · Dismissed
Assessee
Ita/276/2014 Of M/S.muthoot Bankers v. The Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.chennai Petroleum Corporation Ltd.,536, Anna Salai, Teynampet,Chennai-600 018
High Court · 2019 · Dismissed
Assessee
Sca/15290/2018 Of Kapadia Money Changers Pvt. Ltd v. The Asst. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax, Vadodara 3 v. Oral Order
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-10 v. Neo Sports Broadcast Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax v. M/S Bayer Vapi Private Limited
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -5 v. Jbm Auto Ltd
High Court · 2019 · Dismissed
Assessee
W.m.p.nos.6554, 6556 And 6558 Of 2019 v. Assistant Commissioner Of Income Tax Non-Corporate Circle – 20(1), Room
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income –Tax Exemption v. Construction Industry Development Council
High Court · 2019 · Dismissed
Assessee
M/S.orient Hospital Ltdno v. The Deputy Commissioner Of Income Taxcompany Circle-Imadurai
High Court · 2019 · Other
—
Pr. Commissioner Of Income Tax -2 v. M/S. Lee & Murihead Pvt Ltd
High Court · 2019 · Allowed
Revenue
Mr Vibhooti Malhotra, Mr Tapesh Sankhla, Advocates v. Make My Trip India Pvt. Ltd
High Court · 2019 · Allowed
—
The Principal Commissioner Of Income Tax 2 v. Komal Amin Exports Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Wp/7693/2018 Of Hsbc Software Development (India) Pvt. Ltd v. The Deputy Commissioner Of Income Tax Circle-11, Pune And Ors
High Court · 2019 · Allowed
Assessee
Wp/7699/2018 Of Hsbc Software Development (India) Pvt v. The Deputy Commissioner Of Income Tax Circle 11, Pune And Anr
High Court · 2019 · Allowed
Assessee
Ita/20/2002 Of Associated Agencies v. Income Tax Officer
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Of Income Tax-28 v. Shashikiran Giriraj Singh
High Court · 2019 · Dismissed
Assessee
Income Tax Appeal v. M/S Itd Cemindia Jv
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax-4 121 Mahatma Gandhi Road, Chennai. Appellant v. M/S.kamadhenu Business Fortune Ltd., 9 Vishnu Avenue, Virugambakkam, Chennai 600 092
High Court · 2019 · Dismissed
Assessee
Nielsen (India) Pvt Ltd v. The Deputy Commissioner Of Income Tax5(1)(1), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Following Questions Are Presented For Our Consideration v. Itxa 1287-16-O
High Court · 2019 · Dismissed
—
In Commissioner Of Income Tax v. V.s.dempo & Co. (P.)Ltd.[1
High Court · 2019 · Allowed
Revenue
Tca/41/2019 Of Commissioner Of Income Tax v. M/S.royal Sundaram Alliance Insurance Co Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. Bhanot Construction & Housing Limited
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-7 v. M/S.oracle (Ofss) Bpo Services Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income-Tax-27 v. Vijay S. Poojari
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -5 v. Perfect Circle India Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-17 v. M/S. United Marine Services
High Court · 2019 · Dismissed
Assessee
Shri.natesan Krishnamurthy v. The Income Tax Officernon-Corporate Ward 9(2),Chennai - 600 034
High Court · 2019 · Dismissed
Revenue
The Commissioner Of Income Tax, Madurai v. M/S.theekathir Press Of Cpi(M),Madurai-18
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.ace Engineers, Coimbatore-107
High Court · 2019 · Dismissed
Assessee
Sigma Research & Consulting Pvt. Ltd v. Commissioner Of Income Tax & Anr
High Court · 2018 · Allowed
Assessee
M/S.v.m.b. Leathers v. The Income Tax Officer,Business Ward Xii(4),Chennai
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income Tax-Ltu,Chennai v. M/S.wheels India Ltd.,Padi, Chennai - 600 050
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Taxcoimbatore v. Srieevastava Family Trust
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Taxcoimbatore v. Srieevastava Family Trust
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax-Ltu,Chennai v. M/S.apex Laboratories Ltd76,C.p.ramasamy Road,Alwarpet, Chennai – 600 018
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax Central Ahmedabad v. Plastene India Ltd
High Court · 2018 · Dismissed
Assessee
Ita/361/2010 Of The Deputy Commissioner Of Income Tax v. Shri A Balarama Reddy
High Court · 2018 · Allowed
Revenue
Ita/362/2010 Of The Commissioner Of Income Tax v. Shri A Balarama Reddy
High Court · 2018 · Other
—
Ita v. Jbm Auto Ltd
High Court · 2018 · Dismissed
—
The Principal Commissioner Of Income Tax-3, Ludhiana v. M/S The Ludhiana Central Co-Operative Bank Ltd., Ludhiana
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S Mobisoft Telesolutions Private Limited
High Court · 2018 · Allowed
Revenue
Appel v. M/S Venus Woollen Mills, Ludhiana
High Court · 2018 · Allowed
—
The Commissioner Of Income Tax, Chennai v. Shri.a.s.rajkumar
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax 18 v. M/S Premier Book Company
High Court · 2018 · Allowed
Revenue
M/S Arihant Foam P. Ltd., Chandigarh v. Commissioner Of Income Tax, Chandigarh
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax, Gandhinagar v. A.d. Infracon Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. M/S. L.g. Chaudhary
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.dart Express India Ltd
High Court · 2018 · Dismissed
Assessee

Key issues litigated under Section 40

Section 40 case law — FAQs

What does Section 40 of the Income-tax Act deal with?
Section 40 relates to Amounts Not Deductible. This page collects 755 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 40.
How many case laws are available on Section 40?
EaseValue has indexed 755 income-tax judgments citing Section 40 — each with parties, citation, court, year, outcome and the full order text.
How can Section 40 judgments help my case?
They show how courts have decided Section 40 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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