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Case Law › Section 40A
Income-tax Act · Case Law

Section 40A Income Tax Case Law — Payments Not Deductible

Browse 670 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 40A (Payments 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 40A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 40A (showing 300 of 670)

Price Waterhouse Coopers Pvt. Ltd v. Commissioner Of Income Tax, Kolkata-1 And Anr
Supreme Court · 2012 · [2012] 8 S.C.R. 849 · 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
C.w.s. (India) Limited v. The Commissioner Of Income Tax
Supreme Court · 1994 · [1994] 2 S.C.R. 247 · Dismissed
Revenue
Shree Sajjan Mills Ltd v. Commissioner Of Income Tax, M.p, Bhopal And Anr
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 593 · Dismissed
Revenue
M/S.abiram Agencyno v. The Income Tax Officer,Ward-I(2),Pudukottai
High Court · 2025 · Other
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Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
—
Itat/141/2025 Ia No: Ga/1/2025, Ga/2/2025 M/S Skyscraper Projects Pvt Ltd v. Additional Commissioner Of Income Tax, Circle-10(2), Kolkata
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Harsha Associates Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
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
M/S.tamil Nadu State Transportcorporation (Kumbakonam) v. Prayer: Tax Case Appeal Filed Under Section 260A Of Income Tax Act, 1961, Against The Order Of The Income Tax Appellate Tribunal “D” Bench, Chennai, In I.t.a
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Sanskar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
> v. Assessment Unit, Income Tax Department,National Faceless Assessment Centre & Anr
High Court · 2025 · Other
—
Mr. Salil Aggarwal, Sr. Adv. With Mr. Mahir Aggarwal, Mr. Madhur Aggarwal, Ms. Meerabhatia & Mr. Uma Shankar, Advs v. Pr Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
M/S Legacy Foods Pvt. Ltd v. Deputy Commissioner Of Income Tax, & Anr
High Court · 2025 · Other
—
M/S.r.r.infraa Constructionrepresented By Its Partnermr.r.murugaperumal,Old v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
E2E Supply Chain Solutions Ltdrep By Its Director R.vasudevannos.534 East Coast Centre,4[Th] Floor, Anna Salai,Teynampet,Chennai – 600 018 v. The Deputy Commissioner Of Income Tax, National E-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003. National E-Assessment Centre, Delh
High Court · 2024 · Other
—
…. Appellant Through: Mr. Gaurav Gupta, Ssc Mr. Shivendra Singh & Mr. Yojit Pareek, Jscs v. M/S Tdi Infrastructure Ltd …. Respondent Through: Mr. Salil Aggarwal, Senior Advocate With Mr. Uma Shankar And Mr. Mahir Aggarwal, Advocates
High Court · 2024 · Dismissed
—
Shri Arasappan Madhivananprop. Of M/S. Sakthi Enterprises v. The Income Tax Officer,Business Ward – Iv (2),Chennai
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Taxno v. Cri Pumps Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Taxcorporate Circle – v. Cri Pumps Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax 3No v. M/S. C S Garments 42, Karumarampalayammannarai, Tirupur – 641 607Pan: Aac Fc 0719 J
High Court · 2024 · Dismissed
Assessee
D.ramagopal v. The Deputy Commissioner Of Income Tax,Central Circle-I,Coimbatore
High Court · 2024 · Dismissed
Revenue
Ita/493/2022 Of The Pr Commissioner Of Income Tax v. M/S Adc India Communications Ltd
High Court · 2024 · Other
—
Ita/470/2023 Of The Pr Commissioner Of Income Tax v. Onmobile Global Ltd
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax, Jaipur-1, Jaipur, Newcentral Revenue Building, Statue Circle, Jaipur (Raj v. Aman Exports International, G-93, Epip Sitapura, Industrialarea, Sitapura, Jaipur
High Court · 2024 · Dismissed
Assessee
Ita/458/2023 Of The Prl. Commissioner Of Income Tax v. Puradakoppalu Battegowda Karigowda
High Court · 2024 · Other
—
Learned Senior Counsel Sri.a.shankar Placing Reliance On The Decision Of Co-Ordinate Bench Of This Court In Commissioner Of Income-Tax-Iii v. K.satish
High Court · 2024 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.shriram Capital Limited,Mookambika Complex
High Court · 2024 · Allowed
Revenue
New v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
The Income Tax Officer, Ward 4(1), Patna v. Ambika Prasad Gupta, Sri Ram Market, Mithapur, Patna (
High Court · 2024 · Allowed
Revenue
Mr. Aseem Chawla, Ssc With Ms. Naincy Jain, Jsc, Ms. Pratishtha Chaudhary & Ms. Nivedita Advs v. Aamby Valley Ltd
High Court · 2024 · Other
—
+ Ita 118/2020 Pr. Commissioner Of Income Tax v. Arun Malhotra
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-10 Delhi v. Al Nasir Agro Foods
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-9 v. Xl India Business Services Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Aggrieved With The Aforesaid Assessment Order, The Appellant/Assesseefiled An Appeal v. Commissioner Of Income Tax, Kolkata - Xvi
High Court · 2024 · Allowed
—
Ita/100005/2020 Of Shri.santosh M. Bhandari v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-04 v. M/S Microsoft India (R And D) Pvt Ltd
High Court · 2024 · Dismissed
Assessee
S.b. Packagings Ltd v. Asstt./Dy. Commissioner Of Income Tax, Circle 22(2), New Delhi & Ors
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip Energies Italy S.p.a
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1, Delhi v. Future First Info. Services Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
M/S Mahendra Prasad Singh & Bros Mahalla- Dalluchak, Khagaul, District-Patna v. Commissioner Of Income Tax-Ii, Patna
High Court · 2023 · Dismissed
Revenue
Tirupati Buildings And Offices Private Limited v. Commissioner Of Income Tax And Another
High Court · 2023 · Other
—
Itat/172/2023 Of Principal Commissioner Of Income Tax Asansol v. Jagabandhu Das
High Court · 2023 · Dismissed
Assessee
By Advs.sri.harisankar v. Menonsmt.meera V.menonsri.r.sreejithsmt.k.krishnasmt.parvathy Menon
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -7 v. Prosperous Buildcon Pvt. Ltd
High Court · 2023 · Other
—
Mehra Jewel Palace Pvt Ltd v. Pr. Commissioner Of Income Tax
High Court · 2023 · Other
—
Ita/823/2018 Of The Pr. Commissioner Of Income Tax, Cit (A) v. M/S. Manipal Health Systems Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Ita/817/2018 Of The Pr. Commissioner Of Income Tax, Cit (A) v. M/S. Manipal Health Systems Pvt. Ltd
High Court · 2023 · Allowed
Revenue
Rajesh Kumar v. The Commissioner Of Income Tax And Anr
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax - 8 … v. Suraj Infrastructures Pvt. Ltd. …
High Court · 2023 · Dismissed
Assessee
Itta/250/2022 Of The Prudential Co-Operative Bank Ltd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Assistant Commissioner Of Income Tax Central Circle-1, Raipur (C.g v. Sun And Sun Inframetric Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Wpt v. The Principal Commissioner Of Income Tax - 1, Raipur Centralrevenue Building Civil Lines, Raipur. Revenue Building Civil Lines, Raipur
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Central-11 v. Dsc Ltd
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax-9, Kolkata v. M/S. Cellbiz Services
High Court · 2023 · Dismissed
Assessee
Income Tax-I, Thane v. M/S. Gee Square Exports. Para 8 Of The Said Judgment Of The Bombay High Court Reads As Follows
High Court · 2023 · Other
—
Shri. Narendra Kumar Submitted That Question v. Dcit (2021)[2]. The Said Submission Is Not Refuted By Shri.sanmathi. The Remaining Questions Are 3, 4 And 5
High Court · 2023 · Remanded
—
Y The Ao By The Assessment Order Dated 23[Rd] November, 2016 In The ‘Limited Scrutiny’ Category Where The Issue Was “Excess Liability Shown And Disallowance Und v. Pr. Cit) Where It Was Held That The
High Court · 2023 · Dismissed
Revenue
Ita/63/2020 Of Idrs Labs Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Chittewan v. Assistant Commissioner Of Income-Taxcircle 2(1)(1), Room
High Court · 2023 · Other
—
Ittamp. No: 98 Of 2006 v. Prasad
High Court · 2022 · Dismissed
—
Commissioner Of Income Taxcorporate Circle 3Chennai v. Tax Case Appeal Filed Under Section 260A Of The Income Tax Act, 1961 Against The Order Of The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai Dated 25.
High Court · 2022 · Other
—
Wtax/1307/2022 Of Alm Industries Ltd v. Deputy Commissioner Of Income Tax And 3 Others
High Court · 2022 · Allowed
Assessee
National Dairy Development Board v. Addl. Commissioner Of Income Tax
High Court · 2022 · Other
—
Ita/191/2018 Of Pr Commissioner Of Income Tax v. M/S Fortuna Projects
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Linde India Limited
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax – 14, Kolkata v. M/S. Pks Holdings
High Court · 2022 · Allowed
Revenue
Ideal Sheet Metal Stamping And Pressing Pvt. Ltd v. Dinesh Badgujar, Assistant Commissioner Of Income Tax,Circle-2(1)(1) Or His Successor
High Court · 2022 · Allowed
Assessee
Ia No:ga/1/2022 , Ga/2/2022 Nirman Construction v. Additional Commissioner Of Income Tax, Range – 1, Durgapur & Ors
High Court · 2022 · Allowed
Assessee
Itat/161/2021 Ia No.ga/2/2021 Principal Commissioner Of Income Tax-9, Kolkata v. Dipak Kumar Dey
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1 v. Future First Info. Services Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax,Kolkata-Ii, Kolkata v. Bhartiya Hotels Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 v. Shukla Dairy Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 v. Shukla Dairy Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Question Of Law v. Mr. Sharma States That The First Question Is Covered By Order Of
High Court · 2022 · Dismissed
—
Honourable Smt. Justice v. Sujatha
High Court · 2022 · Allowed
—
Undoubtedly, The Principles Of Res-Judicata And Estoppel Are Notapplicable In Taxation Matters. However, It Has Been Held That A Departurefrom A Finding During v. Sridev Enterprises (1991) 192 Itr165).In Fact, In Commissioner Of Income Tax Vs Excel Industries Ltd(2014) 13 Scc 457, The Court Had Observed That It Was Not Ap
High Court · 2022 · Dismissed
Revenue
Wp/1554/2019 Of Mrf Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Incometax, Central-1, Kolkata v. M/S. Shalimar Pellet Feeds Ltd
High Court · 2022 · Other
—
Wp/51208/2019 Of Lsi India Research And Development Private Limited v. Additional Commissioner For Income Tax
High Court · 2022 · Allowed
Assessee
Star Realcon Pvt. Ltd v. Pr. Commissioner Of Income Tax & Anr
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Asansol v. Sri Tushar Kanti Banerjee
High Court · 2022 · Dismissed
Assessee
M/S. Babu Apparels3(1), Saraswathi Layoutdharapuram Roadtirupur - 641 0608Represented By Partnerp. Kumaresan v. The Income Tax Officerward 1 (1)Tirupur
High Court · 2022 · Allowed
Assessee
Ita/69/2009 Of P.aruna Kumari Patro v. Income Tax Officer
High Court · 2022 · Dismissed
Revenue
M/S.gem Enterprises,Cissons Complex v. The Income Tax Officer,Business Ward - Vi(2),Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Kolkata-4 v. M/S. Standard Leather Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Itat 230 Of 2017 Principal Commissioner Of Income Tax, Asansol v. M/S. Eastern Coalfields Ltd
High Court · 2021 · Dismissed
Assessee
The Said Substantial Question Of Law Having Been Considered And Answered In Favour Of The Assessee And Against The Revenue In The Case Of Cit v. M/S. Quest Global Engineering Service Pvt. Ltd.,In Ita
High Court · 2021 · Dismissed
Assessee
Aforesaid Issue Being Covered By The Decision Rendered By This Court In The Case Of Cit v. M/S. Kbd Sugars & Distilleries Ltd., In Ita
High Court · 2021 · Dismissed
—
Shri.mahalingam Karthikeyan v. The Income Tax Officer, Ward-1(3)
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax Iii,Chennai v. M/S.rajkumar Impex Pvt. Ltd.,B 603, Keshav Dugar Apartments,1, East Avenue,Kessva Perumal Puram,R.a.puram, Chennai – 600 028
High Court · 2021 · Allowed
Revenue
The Above Appeal Was Admitted On 05.10.2009 On Thefollowing Substantial Questions Of Law v. Commissioner Of Income Tax(113 Itr 84), Pandian Chemicals Ltd. Vs. Commissionerof Income Tax (262 Itr 278) And Commissioner Of Income- Tax Vs. Sterling Foods (2
High Court · 2021 · Allowed
Assessee
The Pr. Commissioner Of Income Tax - 3 v. Hotels Limited
High Court · 2021 · Allowed
Revenue
Iapl/364/2008 Of Smt. Sangeeta v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Pr. Commissioner Of Income Tax – 8 v. M/S. Rediff. Com India Ltd
High Court · 2021 · Allowed
Revenue
…. Petitioners …. Opposite Parties v. Director Of Income Tax (Inv.), Bhubaneswar And Others
High Court · 2021 · Dismissed
Revenue
Ita/6/2017 Of Kerala State Co-Operative Agricultural & Rural Development Bank Ltd v. Commissioner Of Income Tax
High Court · 2021 · Remanded
—
The Commissioner Of Income Tax, Chennai v. Tamil Nadu Maritime Board
High Court · 2021 · Allowed
Revenue
Sca/7620/2021 Of Dishman Carbogen Amcis Limited v. The Assistant Commissioner Of Income Tax, Central Circle (2)
High Court · 2021 · Allowed
Assessee
Tca/579/2014 Of Commissioner Of Income Tax v. M/S Adithyaram Properties P
High Court · 2021 · Dismissed
Assessee
Mr. Sidhartha Ray, Advocate v. ….The Principal Commissioner Of Income Opposite Partiestax, Bhubaneswar And Others
High Court · 2021 · Other
—
Though Three Substantial Questions Of Law Have Beenframed, Substantial Questions Of Law 1 And 2 Are Interconnected.the Case Of The Revenue Rests Upon The Decisi v. M/S Ayshwarya Sea Food Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Oflncome Tax (Central)- 3 v. M/S Jaypee Financial Services Ltd
High Court · 2021 · Dismissed
—
Of Current Securities. The Question Is No More Res Integra Andanswered In Favour Of The Assessee By This Court In The Decision.reported In Commissioner Of Incom v. Itr 545 (Ker.)2(2000) 241 Itr 374 (Ker.)2(2000) 241 Itr 374 (Ker
High Court · 2021 · Allowed
Revenue
M/S.doshi Housing v. The Principal Commissioner Of Income Tax, Chennai
High Court · 2021 · Dismissed
Revenue
Bosco Educational Academy Pvt. Ltd.,New v. The Chief Commissioner Of Income Tax-Iii, The Income Tax Department
High Court · 2021 · Allowed
Assessee
Panaji, Goa.… v. M/S. The Quepem Urban Co-Operative
High Court · 2021 · Other
—
M/S.madras Engineering Industries P. Ltd., Chennai-28 v. The Income Tax Officer, Corporate Ward 4(2), Chennai
High Court · 2021 · Allowed
Assessee
Shri F.susai Raju v. The Income Tax Officer, Corporateward 5(2), Chennai-34
High Court · 2021 · Other
—
M.shajahan v. The Deputy Commissioner Of Income Tax, Central Circle
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Business Ward Iii (3), Chennai v. M/S.enterprising Enterprises
High Court · 2021 · Dismissed
Assessee
Ita/245/2018 Of M/S Toyota Kirloskar Motor P Ltd v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.vkc Credit And Forex Services Pvt. Ltd., Jeyamkondar Apartments, Unit
High Court · 2021 · Dismissed
Assessee
M/S.srinivasa Foundation v. The Assistant Commissioner Of Income Tax, Central Circle Iii(1), Chennai – 600 034
High Court · 2021 · Other
—
R/Special Civil Application v. The Assistant Commissioner Of Income Tax, Circle 1(1)(1
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax Central I v. M/S.power Soaps P. Ltd.,R.s
High Court · 2021 · Other
—
The Principal Commissioner Of Income Tax, Central 2,Chennai-34 v. M/S.jubilee Plot & Housing Pvt. Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S. True Value Homes (India) Pvt. Ltdtvh Triveni,21-Cv Raman Road,Alwarpet, Chennai – 600 018
High Court · 2021 · Allowed
Revenue
v. Assistant Commissioner Of Income Tax,Company Circle – Iii (3),Aayakar Bhavan – New Block, 4[Th] Floor
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Central Circle, Tiruchirapalli v. Saroja & Others L/H Narayanan (Huf) 6-C, Cauvery Nagar, Near Railady, Mayiladuthurai
High Court · 2021 · Dismissed
Assessee
M/S. Madras Engineering Industries P Ltd., 14, Sathyanarayana Avenue, R.a.puram, Chennai - 600 028 v. The Deputy Commissioner Of Income Tax. Circle - 4(1), Chennai - 600 034
High Court · 2021 · Dismissed
Revenue
M/S. Madras Engineering Industries P Ltd., 14, Sathyanarayana Avenue, R.a.puram, Chennai - 600 028 v. The Deputy Commissioner Of Income Tax. Circle - 4(1), Chennai - 600 034
High Court · 2021 · Dismissed
Revenue
M/S. Madras Engineering Industries P Ltd.,14, Sathyanarayana Avenue,R.a.puram,Chennai - 600 028Pan : Aaacm 4509 P v. The Deputy Commissioner Of Income Tax.circle - 4(1),Chennai - 600 034
High Court · 2021 · Dismissed
Revenue
By Sri. M.v.seshachala, Senior Advocate For Sri. Aravind v. Chavan, Advocate
High Court · 2021 · Allowed
—
Principal Commissioner Of Income Tax 4 v. M/S. Mohamad Idris Bros. (P) Ltd
High Court · 2021 · Dismissed
Assessee
B.k.muralikrishna v. Commissioner Of Income Tax 9, 121, Mahatma Gandhi Salai, Chennai – 600 034
High Court · 2021 · Other
—
B.k.muralikrishna v. Commissioner Of Income Tax 9, 121, Mahatma Gandhi Salai, Chennai – 600 034
High Court · 2021 · Other
—
Ita/192/2013 Of The Commissioner Of Income-Tax v. M/S Fibres And Fabrics
High Court · 2021 · Allowed
Revenue
Tca/645/2019 Of M/S.vaduganathan Talkies v. Income Tax Officer
High Court · 2020 · Dismissed
Revenue
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-3 v. N K Proteins Ltd
High Court · 2020 · Dismissed
Assessee
Ponmani Suresh v. The Deputy Commissioner Of Income Taxnon-Corporate Ward 2Chennai
High Court · 2020 · Dismissed
Revenue
Principal Commissioner Of Income Tax v. M/S.sumukha Synthetics, Race Course Mansion, 2[Nd] Floor, 8/1-M, Race Course, Coimbatore – 641 018
High Court · 2020 · Dismissed
Assessee
Tax Appellate Tribunal. The Tribunal By Its Order Dated05-10-2012 Affirmed The Order Of The Commissioner Ofincome Tax (Appeals) With Regard To The Disallowance v. The Income Tax Officer
High Court · 2020 · Dismissed
—
Ita/81/2011 Of The Commissioner Of Income Tax v. M/S Rajmahal Silks
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax, Gandhinagar v. Raj Corporation
High Court · 2020 · Dismissed
Assessee
M/S Anubhuti Cold Chains Pvt. Ltd. And Others v. Assistant Commissioner Of Incometax Circle4, Chandigarh.... Responden
High Court · 2020 · Allowed
Assessee
M/S.b.g.electric Companyrep. By Its v. Principal Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Itxa/1354/2017 Of Pr. Commissioner Of Income Tax-15 Mumbai v. Jakharia Fabric Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Chandroprrocess v. The Deputy Commissioner Of Income Tax,Office Of The Deputy Commissioner Of Income Tax,Circle-Ii, Tirupur
High Court · 2020 · Dismissed
Revenue
Pr. Commissioner Of Income Tax -5 v. M/S. L.t. Foods Pvt. Ltd. (Previously Known As M/S L.t. Overseas Ltd
High Court · 2020 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1, Chandigarh v. M/S Goyal Builders
High Court · 2020 · Dismissed
Assessee
Wtax/318/2016 Of Ajai Kumar Singh Khaldelial v. Principal Commissioner Of Income Tax And Anr
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Brahmanand Shiksha Prasar Samiti
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.premier Marine Products
High Court · 2019 · Dismissed
Assessee
Ita/274/2013 Of Times Vpl Limited v. The Commissionr Of Income Tax
High Court · 2019 · Allowed
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
Tax Case (Appeal) v. Tax Case Appeal Filed Under Section 260A Of The Income Taxact, 1961 Against The Order Of The Income Tax Appellatetribunal, Madras 'A' Bench, Chennai, Dated 26.2
High Court · 2019 · Dismissed
Revenue
Been Disallowed, To Any Extent, Under Section 40A(2)(A) Inabsence Of Any Finding As To The Expenditure Beingexcessive Or Unreasonable Having Regard To The Statu v. Whether, Any Part Of The Expenditure Incurred By Theappellant In The Earlier Years And It, Corresponding Liabilitycarried In The Appellants Books Of Account In
High Court · 2019 · Allowed
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Commissioner Of Income Tax Iv, Chennai-34 v. M/S.mohamed Idris Bros. Pvt. Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
Tca/27/2017 Of Commissioner Of Income Tax v. M/S Rk Swamy Bbdo Private Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax,Chennai v. Tamilnadu Maritime Board
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax,Trichy v. M/S.safeway Dredging Enterprise
High Court · 2019 · Dismissed
Assessee
Shri G.sujith v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax, Salem v. Sri Balaji Infra Developers, 5-38 U, Arumuga Nagar, Alagapuram, Salem - 636 016
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.gem Granites (Karnataka)18A, Rajamannar Street, T.nagar,Chennai - 600 017
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. This Appeal, Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 Is Directed Against The Order
High Court · 2019 · Dismissed
—
Tca/51/2014 Of Commissioner Of Income Tax v. M/S R.k.swamy Bdo[P]Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi v. Anoop Jain
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Gold Line Exports,32, Kamarajapuram West,Karur
High Court · 2019 · Dismissed
Assessee
Tca/451/2013 Of Commissionr Of Income Tax v. M/S Kiritialal Kalidas
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-I, Tiruchirapalli v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax – Ltu, Chennai v. M/S. Chemplast Sanmar Ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax Delhi - X v. Mrs. Krishna Gupta
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -9 v. Usha International Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioer Of Income Tax-2 v. M/S Kunj Infrastructure Pvt Ltd
High Court · 2019 · Allowed
Revenue
Andhonourable Mr.justice A.c. Rao v. Honourable Mr.justice A.c. Rao
High Court · 2019 · Dismissed
—
Wp/25178/2019 Of M/S. Sterling Urban Developments Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Sherla v. Ita.702.2017_25.Doc
High Court · 2019 · Allowed
—
Sherla v. Ita.603.2017.Doc
High Court · 2019 · Allowed
—
The Principal Commissioner Of Income Tax 3 v. Rjd Buildcon Limited
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax Central 2 v. Shri. K.c.p.shivaramanno.506, Arase Lodge,Jawajar Bazaar, Karur 639 001Pan:aax Ps 4844 F
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.celebrity Fashions Ltd.,Sdg, Iv And C2, 3[Rd] Main Road,Mepz/Sez, Tambaram,Chennai-600 045
High Court · 2019 · Dismissed
Assessee
Itxa/718/2017 Of Pr. Commissioner Of Income-Tax-2 v. M/S. State Bank Of India Accounts And Compliance Dept
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax - 1 v. Goldman Sachs (India) Finance Pvt Ltd
High Court · 2019 · Dismissed
Assessee
We Proceed To Decide The Various Issues In Seriatim As Indicated v. Asst. Commissioner Of Income Tax Reported In 291 Itr Sc 500
High Court · 2019 · Other
—
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
+ Ita 757/2005 The Commissioner Of Income Tax v. Kohinoor Foods Limited
High Court · 2019 · Dismissed
Assessee
Ita/68/2011 Of The Commissioner Of Income Tax, Cochin v. M/S.apollo Tyres Ltd., Kochi
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Zoom Communication P
High Court · 2019 · Dismissed
Assessee
I.t.a. Nos. 60 And 99 Of 2010: 4 v. I.t.a. Nos. 60 And 99 Of 2010: 5
High Court · 2019 · Dismissed
—
M/S Nangal Spun Pipe Co. Pvt. Ltd., Chandigarh v. Commissioner Of Income Tax, Chandigarh
High Court · 2019 · Dismissed
Revenue
Ita/287/2010 Of The Commissioner Of Income Tax v. Apollo Tyres Ltd
High Court · 2019 · Other
—
Multi Commodity Exchange Of Indiacts-255 Exchange Square, Suren Road,Andheri (East), Mumbai - 400 093 v. Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
“13. Learned Senior Counsel For The Revenueplaced Reliance On The Decision Of The Calcuttahigh Court In Cit v. Indian Oil Corporation Ltd. (Erthwhile Bongagaon Refinery And Petrochemicals Ltd.)
High Court · 2019 · Dismissed
Assessee
Itxa/1486/2016 Of Pr. Commissioner Of Income Tax-4 v. M/S Shcil Services Ltd
High Court · 2019 · Allowed
Revenue
The Hon'ble Dr.justice Vineet Kothariandthe Hon'ble Dr.justice Anita Sumanth v. M/S.r.k.swamy Bbdo Pvt. Ltd
High Court · 2019 · Dismissed
—
Nielsen (India) Pvt Ltd v. The Deputy Commissioner Of Income Tax5(1)(1), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax-I,Tiruchirapalli v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
Assessee
Mr.d.s.madiahswamy v. The Income-Tax Officerward 1(3)Salem 636 007
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Taxcircle Iii, Chennai v. M/S.chandiya Chemicals
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax Circle Iii, Chennai v. M/S.chandiya Chemicals
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax Circle Iii, Chennai v. M/S.chandiya Chemicals
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
Commissioner Of Income Tax-I,Chennai v. M/S.dart Global Logistics P. Ltd.chennai-35
High Court · 2019 · Dismissed
Assessee
……Appellant In All Tcas v. The Deputy Commissioner Ofincome Tax, Company Circle –I,Special Range Ii, Madurai
High Court · 2018 · Other
—
Sigma Research & Consulting Pvt. Ltd v. Commissioner Of Income Tax & Anr
High Court · 2018 · Allowed
Assessee
Rs.27,31,485/- Under Section 40A(3)Oftheact,Of)Thefactsandcircumstances Of The Case? v. Income Tax
High Court · 2018 · Allowed
Assessee
Ita/66/2012 Of The Commissioner Of Income Tax v. M/S.chekkattu Chitty Funds, Ramanchira, Thiruvalla
High Court · 2018 · Other
—
The Appellant Has Claimed Following Substantial Questions Of Law v. Cit In Ita
High Court · 2018 · Allowed
Assessee
v. Income-Tax Appellate Tribunal
High Court · 2018 · Allowed
Assessee
+ Ita 690/2017 Pr. Commissioner Of Income Tax-04 v. M/S G4S Corporate Services (India) Pvt. Ltd
High Court · 2018 · Other
—
Commissioner Of Income Taxcorporate Circle 3 (2), Chennai v. M/S.vasantha Subramanian Hospitals Private Limited, New
High Court · 2018 · Allowed
Revenue
Date Of Decision: 21[St] August, 2018. Aradhana Foods And Juices Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2018 · Other
—
M/S Forge And Forge Private Limited v. Asst Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax v. Steag Energy Services Gmbh
High Court · 2018 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 3 v. Patel Alloy Steel Co Pvt Ltd
High Court · 2018 · Dismissed
Assessee
By Sri. Y v. Raviraj, Advocate For R1 & R2
High Court · 2018 · Dismissed
—
Taxap/725/2018 Of Principal Commissioner Of Income Tax 3 v. Keshvalal Mangaldas
High Court · 2018 · Dismissed
Assessee
Ita/612/2018 Of Pr. Commissioner Of Income Tax Delhi - 8 v. M/S. Shivaai Industries Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Mantec Consultants Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
C/Taxap/379/2018 Order v. Cit Reported In 58 Itd 428 And Limited The Disallowance To Rs.47.28 Lakhs (Rounded Off). In The Process, He Revised The Assessee's Declared Gross Profit Ratio T
High Court · 2018 · Dismissed
Revenue
Jaydeep Cotton Fibers Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax 7 v. Sunshine Fasteners Pvt Ltd
High Court · 2018 · Dismissed
Assessee
Ita/377/2009 Of The Commissioner Of Income Tax v. M/S.parrisons Roller Flour Mills Pvt.ltd
High Court · 2018 · Allowed
Revenue
Mr. Kotangle, Learned Counsel For The Revenue States That The Respondent Assessee Had Failed To Satisfy The Conditions Of Cbdt Circular. Therefore, The Impugned v. Commissioner Of Income Tax, 237 Itr 889 @ 898, The A
High Court · 2018 · Allowed
—
Pr. Commissioner Of Income Tax - 6 v. Jagdish Process House
High Court · 2018 · Dismissed
Assessee
Wp/2739/2017 Of Multi Commodity Exchange Of India Ltd v. The Deputy Commissioner Of Income Tax, Central Circle - 8 (3) And 3 Ors
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Spc Infrastructure Pvt. Ltd., C-74, Ambabari, Jaipur
High Court · 2018 · Dismissed
Assessee
Deuputy Commissioner Of Income Tax, 1(2) Raipurchhattisgarh,, Chhattisgarh Chhattisgarh,, Chhattisgarh v. Rcp Infratech Pvt. Ltd. V I P Street, Khamardih, Shankarnagar, Raipur Chhattisgarh., Chhattisgarh Nagar, Raipur Chhattisgarh., Chhattisgarh
High Court · 2018 · Allowed
Revenue
Ita/72/2018 Of Principal Commissioner Of Income Tax - 8 v. Samwon Precision Mould Mfg. India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Century P.p. Industries, F-57, Industrial Area, Sikar
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Taxaayakar Bhavan, Near Holy Crossschool, Cantonment, Aurangabad v. Jai Jawan Jai Kisan Sahakari Sakhar Karkhana Ltd., At/P Nalegaon,Tq. Chakur, District Latur
High Court · 2017 · Allowed
Revenue
Shankar Seth Road, Swargate, Pune v. Sangamner Bhag Sahakari Sakhar Karkhana Ltd., At Post Amrutnagar Taluka Sangamner Dist. Ahmednagar
High Court · 2017 · Allowed
—
The Principal Commissioner Of Income Tax 2 v. M/S. Eta General Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
The Short Question To Be Considered In This Appeal Is Asfollows v. Cit Reported In (1985) {156 Itr585 (Sc)}”
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax-7 v. M/S Rajasthan Explosive & Chemicals Ltd
High Court · 2017 · Dismissed
Assessee
Pr., Commissioner Of Income Tax, Alwar v. M/S Lakhani Shoe Co. Pvt Ltd., Plot
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Alwar v. M/S. Lord Chloro Alkali Limited Fromerly Known As Moli Alkalieslimited, Sp-460, Mia, Alwar
High Court · 2017 · Allowed
Revenue
Bses Rajdhani Power Ltd v. Principal Commissioner Of Income Tax, Delhi-2
High Court · 2017 · Dismissed
Revenue
The Principal Commissioner Of v. Sea Hath Canning Company…
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax v. M/S. Second Leasing Pvt. Ltd
High Court · 2017 · Allowed
Revenue
D.b. Income Tax Appeal v. M/S Shree Salasar Overseas (P) Ltd., B-14 Heera Nagar Ganga Jamuna Crossing, Shipra Path, Mansarovar, Jaipur
High Court · 2017 · Dismissed
Assessee
R1 By Adv. Sri.harisankar v. Menon R1 By Adv. Smt.meera V.menon
High Court · 2017 · Dismissed
—
Commissioner Of Income Tax-Central, New Central Revenuebuiding, Statue Circle, Jaipur Raj v. Shri Tikam Khandelwal, A
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. Shri Lakhpat Rai Jain & Sons, Huf
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, New Central Revenue Building Statue Circle, Jaipur Raj v. M/S Jadau Jewellers & Manufactures (P) Ltd., B
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax, Ajmer v. M/S Asian Construction Company
High Court · 2017 · Dismissed
Assessee
D: Whether In The Facts And Circumstances Of Thecase, The Authorities Were Right In Comparingthe Interest Paid To Private Parties Withinterest Applied By Bank I v. Cit And Otherjudgments?”Case, The Authorities Were Right In Comparingthe Interest Paid To Private Parties Withinterest Applied By Bank In View Of The Decisionof
High Court · 2017 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Kota v. M/S. Chambal Fertilizers & Chemicals Ltd., Gadepan, Kota
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Kota v. M/S. Shiv Agrevo Ltd., Kalmanda Road, Baran
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Swapan Sakar Insurance Consultant & Marketing Services (P) Ltd. C-26, 3[Rd] Floor, Lal Kothi, Jaipur
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S International Institute Of Neuro Sciences And Oncology Limited
High Court · 2017 · Dismissed
Assessee
Itxa/422/2015 Of Shree Vinayak Trading Co v. Joint Commissioner Of Income Tax-Osd (15)(1) Mumbai
High Court · 2017 · Dismissed
Revenue
Itta/108/2017 Of The Commissioner Of Income Tax (Central) v. M/S. Madhu Enterproses
High Court · 2017 · Dismissed
Assessee
Rajendra Kumar Kasliwal v. Assit Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax- 11 v. Shri Inder Pal Singh Wadhawan Through: None
High Court · 2017 · Dismissed
Assessee
Appel v. M/S Bright Enterprises Private Limited, Jalandhar, Mbd House,Railway Road, Jalandhar
High Court · 2017 · Dismissed
—
Late Authority Was Not Justified In Deletingthe Addition Made By The Assessing Officer Disallowing The Hire v. V. S. Dempo And Co. (P) Ltd., And 213 Taxation 235 Inthe Case Of Cit Vs. Indo Saudi Service Travel (P) Ltd. Thelearned Senior Counsel As Such Points Out That Th
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax- 11 v. Shri Inder Pal Singh Wadhawan
High Court · 2017 · Dismissed
Assessee
M/S Ghanshyam Goyal & Sons (Huf) v. The Commissioner Of Income Tax, C.r. Building Rawat Bhataroad, Cad Circle, Kota
High Court · 2017 · Allowed
Assessee
This Court Has Considered The Submissions. The Itat Followedthe Reasoning Of The Supreme Court In 'Excel Industries (Supra) Andalso The Judgment In Cit v. No Substantial Question Of Law Arises. The Appeal Is Accordinglydismissed. •
High Court · 2017 · Dismissed
Assessee
Cit v. State Bank Of Travancore [2015] 378 Itr 219
High Court · 2017 · Allowed
Revenue
Principal Commissioner Of Income Tax, Delhi-17 v. Vardan Fashions
High Court · 2017 · Allowed
Revenue
Cent. Cir.iii, Chennai v. Sathy Road
High Court · 2017 · Allowed
—
Principal Commissioner Of Income Taxujjain v. M/S. Shriji Polymers Pvt. Ltd., Ujjain
High Court · 2017 · Allowed
Revenue
M/S Ashok Kumar Gulshan Rai & Prty v. Commissioner Of Income Tax, Central, Ncrb Jaipur
High Court · 2017 · Allowed
Assessee
The Pr. Commissioner Of Income Tax2, Chandigarh v. M/S Quark Media House India Pvt. Ltd. Mohali
High Court · 2017 · Allowed
Revenue
Principal Commissioner Of Income Tax-Central, Address: Newcentral Revenue Building, Statue Circle, Jaipur (Raj v. M/S Focal Point Builders And Promoters Pvt. Ltd., Address: A-1/296, Safderjung Enclave New Delhi
High Court · 2016 · Allowed
Revenue
K.r.ganesh Kumar v. The Assistant Commissioner Of Income Tax,Central Circle I, Trichy
High Court · 2016 · Other
—
Itta/389/2016 Of Commissioner Of Income Tax-Ii v. M/S.heritage Foods(I) Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. M/S Popular Art Palace (P) Ltd., Bud Ke Balaji, Ajmer Road, Jaipur
High Court · 2016 · Allowed
Revenue
Itxa/714/2014 Of Commissioner Of Income Tax-6 v. M/S.glaxo India Ltd
High Court · 2016 · Allowed
Revenue
Re. Question Nos. (I) And (Ii v. Happy Home Enterprise, 372 Itr 01 And The Order Dated 24[Th ]April, 2015 Passed In Revenue's Appeal Being Income Tax Appeal
High Court · 2016 · Dismissed
Revenue
Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur Rajasthan v. Shri Raj Kumar Babutta
High Court · 2016 · Allowed
Revenue
Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur Rajasthan v. Shri Raj Kumar Babutta
High Court · 2016 · Allowed
Revenue
Ita/67/2014 Of Commissioner Of Income Tax-Ii Jalandhar v. M/S Deepak Heritage
High Court · 2016 · Dismissed
Assessee
The Hon’ble Sri Justice v. Ramasubramanian
High Court · 2016 · Dismissed
—
Regarding Question (I v. B)In The Above View, The Above Question Is Answered In The Affirmative I.e. In Favour Of The Applicant Assessee And Against The Revenue
High Court · 2016 · Other
—
Miscellaneous Appeal v. Heard Learned Counsel For The Assessee-Appellant And Learned Senior Standing Counsel For The Income-Tax Department
High Court · 2016 · Allowed
Assessee
Ita/5030/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
The Aforesaid Contention Of The Assessees Was On The Basis That Thespecial Bench Of The Tribunal Itself In The Case Ofmerilyn Shipping& Transport v. Addl. Commissioner Of Income Tax (2012) 70 Dtr 81Had Accepted The Said Contention. It Is Aggrieved By These Orders Ofthe Tribunal, The Revenue Has Filed These A
High Court · 2016 · Other
—
The Commissioner Of Income Tax,Trichy v. M/S.samudra Shoe Overseas Ltd
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax-Ii, Ludhiana v. M/S National Auto Roadline Carriers, Ludhiana
High Court · 2016 · Dismissed
Assessee
Unitech Holdings Limited v. Deputy Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Itxa/2424/2013 Of The Commissioner Of Income Tax 6 v. M/S. Glaxo India Ltd
High Court · 2016 · Allowed
Revenue
Hotel Nagas Private Limitedsalem-1 v. The Commissioner Of Income Tax,Salem
High Court · 2016 · Allowed
Assessee
Ita/660/2015 Of The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)
High Court · 2016 · Allowed
Revenue
Following Substantial Question Of Law v. Zoom Communication (P) Limited(2010) 327 Itr 510?”
High Court · 2016 · Dismissed
—
Asstt. Commissioner Of Income Tax- Circle- 1(2), Raipur, District Raipur(C.g v. M/S R.p. Real Estate Pvt. Ltd., B
High Court · 2016 · Allowed
Revenue
Yum Restaurants (India) Private Limited v. Income Tax Officer
High Court · 2016 · Other
—
Bausch & Lomb Eyecare (India) Pvt. Ltd v. The Additional Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Honda Siel Power Products Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax-Ltu v. Whirlpool Of India Ltd
High Court · 2015 · Allowed
Revenue
Maruti Suzuki India Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
+ Ita 163/2002 Honey Enterprises v. Commissioner Of Income Tax, Delhi
High Court · 2015 · Dismissed
Revenue
Triune Energy Services Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
$~ In The High Court Of Delhi At New Delhireserved On: September 15, 2015 Date Of Decision: November 04, 2015 + Ita 204/2002Jet Lite (India) Ltd v. Commissioner Of Income Tax-Xvi
High Court · 2015 · Other
—
T.c.(A) Nos.1091 And 1092 Of 2006 v. The Income Tax Officer, Ward Viii(2)Chennai 600 006
High Court · 2015 · Dismissed
Revenue
Ita/100145/2015 Of M/S Sri. Prabhulingeshwar Sugars And Chemicals Ltd v. The Asst. Commissioner Of Income-Tax
High Court · 2015 · Allowed
Assessee
Tribunal, Delhi Bench 'B' New Delhi (In Short, “The Tribunal) In Itano.6851/Del/1995 For The Assessment Year 1991-92, Claiming Followingsubstantial Question Of v. Abhishekindustries Limited, 286 Itr (P&H)?
High Court · 2015 · Allowed
—
The Commissioner Of Income Tax, Rohtak v. Jat Education Society, Rohtak
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. M/S.chennai Footwear Pvt.ltd.,(Now Merged With M/S.farida Shoes Pvt.ltd.)
High Court · 2015 · Allowed
Revenue
M/S Aaren Exports, Jalandhar v. Commissioner Of Income Tax-I, Jalandhar
High Court · 2015 · Allowed
Assessee
The Principal Commissioner Of Income Tax-3, Ludhiana v. M/S Malwa Industries Ltd., Ludhiana
High Court · 2015 · Allowed
Revenue

Key issues litigated under Section 40A

Section 40A case law — FAQs

What does Section 40A of the Income-tax Act deal with?
Section 40A relates to Payments Not Deductible. This page collects 670 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 40A.
How many case laws are available on Section 40A?
EaseValue has indexed 670 income-tax judgments citing Section 40A — each with parties, citation, court, year, outcome and the full order text.
How can Section 40A judgments help my case?
They show how courts have decided Section 40A 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.

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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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