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Income-tax Act · Case Law

Section 40 Income Tax Case Law — Amounts Not Deductible

Browse 1,352 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 1,352)

Checkmate Services P. Ltd. v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
Shree Choudhary Transport Company v. Income Tax Officer
Supreme Court · 2020 · [2020] 8 S.C.R. 165 · 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
Commissioner Of Income Tax, New Delhi v. Oriental Fire & General Insurance Co.ltd.
Supreme Court · 2007 · [2007] 7 S.C.R. 462 · Other
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
V.m. Salgaocar And Bros. Pvt. Ltd. Etc. Etc. v. Commissioner Of Income Tax Etc.
Supreme Court · 2000 · [2000] 2 S.C.R. 1169 · Other
Commissioner Of Income Tax v. Bombay Burmah Trading Corporation
Supreme Court · 2000 · [2000] 1 S.C.R. 809 · Dismissed
Assessee
Commissioner Of Income-Tax, Bombay v. Mis. Kanji Shivji And Co.
Supreme Court · 2000 · [2000] 1 S.C.R. 365 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi (Central-I) v. M/S. Continental Construction Ltd.
Supreme Court · 1998 · [1998] 1 S.C.R. 519 · Dismissed
Assessee
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
The Commonwealth Trust Ltd. Calicut, Kerala v. The Commissioner Of Income Tax, Kerala Ii, Ernakulam
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 179 · Partly Allowed
Partly
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
Smith Kline And French (India) Ltd. Etc. v. Commissioner Of Income Tax
Supreme Court · 1996 · [1996] SUPP. 1 S.C.R. 385 · Other
Commissioner Of Income Tax, Bombay Etc v. M/S. Mafatlal Gangabhai And Co. (P) Ltd. Etc.
Supreme Court · 1996 · [1996] 3 S.C.R. 227 · Dismissed
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
Attar Singh Gurmukh Singh v. Income Tax Officer, Ludhiana Etc.
Supreme Court · 1991 · [1991] 3 S.C.R. 405 · Dismissed
Revenue
Keshavji Ravji & Co. Etc. Etc. v. Commissioner Of Income Tax
Supreme Court · 1990 · [1990] 1 S.C.R. 243 · Allowed
Assessee
Devi Cine Projector Manufacturing Co., Etc. Etc. v. Commissioner Of Income Tax
Supreme Court · 1990 · [1990] 1 S.C.R. 268 · Allowed
Assessee
Challapalli Sugar Ltd. v. The Commissioner Of Income Tax, A.p. Hyderabad
Supreme Court · 1974 · [1975] 2 S.C.R. 538 · Other
Debra Dun Tea Co. Ltd. & Anr. v. Commissioner Of Income Tax, U.p., Lucknow
Supreme Court · 1972 · [1973] 3 S.C.R. 83 · Allowed
Assessee
Commissioner Of Income-Tax, Assam v. Nandlal Aggarwal & Anr.
Supreme Court · 1965 · [1966] 2 S.C.R. 612 · Allowed
Revenue
Commissioner Of Income-Tax, Punjab v. R. D. Aggarwal & Company
Supreme Court · 1964 · [1965] 1 S.C.R. 660 · Dismissed
Assessee
Commissioner Of Income-Tax, Andhra Pradesh v. M/S. Bhikaji Dadabhai & Co.
Supreme Court · 1961 · [1961] 3 S.C.R. 923 · Allowed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
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
P.) Ltd v. Taxmann.com 42(Sc
High Court · 2024 · Dismissed
The Commissioner Of Income Tax-Ltu v. Honda Cars India Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Tds)-2 v. M/S Tv Today Network Ltd
High Court · 2024 · Dismissed
Assessee
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
Tax 7 v. Unitech Acacia Projects Pvt. Ltd
High Court · 2024 · Dismissed
Commissioner Of Income Tax, Burdwan v. Rakshit Transport
High Court · 2024 · Allowed
Revenue
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
By Sri v. Chandrasekhar, Advocate
High Court · 2023 · Allowed
Mahavir Rice Mills v. Commissioner Of Income Tax, Karnal
High Court · 2023 · Dismissed
Revenue
Itta/203/2006 Of M/S. Egg Guard v. Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Itat No. 56 Of 2021 v. Itat No. 56 Of 2021
High Court · 2022 · Allowed
Honourable Smt. Justice v. Sujatha
High Court · 2022 · Allowed
Wp/1554/2019 Of Mrf Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/28293/2021 Of Yuvraj v. Income Tax Officer 3(1)
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Eih Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax-3, Kolkata v. M/S. Eih Ltd
High Court · 2021 · Dismissed
Assessee
Commisioner Of Income Tax, Burdwan v. M/S. Cemco-Marketing
High Court · 2021 · Dismissed
Assessee
Ita/18/2019 Of Ilahia Trust, v. The Commissoner Of Income Tax,
High Court · 2021 · Dismissed
Revenue
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Other
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Other
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Other
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
Ita/70/2017 Of Sudarsanan P.s v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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