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Income-tax Act · Case Law

Section 41 Income Tax Case Law — Deemed Profits

Browse 393 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 41 (Deemed Profits) 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 41 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 41 (showing 300 of 393)

Director General Of Income Tax (Admn.) & Anr v. M/S. Gtc Industries Ltd. & Anr
Supreme Court · 2016 · [2016] 4 S.C.R. 1010 · Other
M/S. Vijaya Bank v. Commissioner Of Income Tax And Anr
Supreme Court · 2010 · [2010] 4 S.C.R. 721 · Allowed
Assessee
M/S. Polyflex (India) Pvt. Ltd v. Commissioner Of Income Tax, Karnataka
Supreme Court · 2002 · [2002] SUPP. 2 S.C.R. 123 · Dismissed
Revenue
Commissioner Of Income Tax v. Kasturi And Sons Ltd
Supreme Court · 1999 · [1999] 1 S.C.R. 1207 · Dismissed
Assessee
Commissioner Of Income Tax, Madurai v. M/S. T.v. Sundaram Iyengar And Sons Ltd
Supreme Court · 1996 · [1996] SUPP. 5 S.C.R. 785 · Other
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
Commissioner Of Income-Tax, Kerala v. Alagappa Textile (Cochin) Ltd
Supreme Court · 1979 · [1980] 1 S.C.R. 723 · Dismissed
Assessee
S. R. Y. Sivaram Prasad Bahadur v. The Commissioner Of Income Tax Hyderabad
Supreme Court · 1971 · [1972] 1 S.C.R. 320 · Allowed
Assessee
Commissioner Of Income-Tax, Calcutta v. Kokila Debi
Supreme Court · 1970 · [1971] 1 S.C.R. 312 · Dismissed
Assessee
Commissioner Of Income-Tax, Excess Profits Tax, Hyderabad, Andhra Pradesh v. V. Jagan Mohan Rao & Ors
Supreme Court · 1969 · [1970] 1 S.C.R. 726 · Partly Allowed
Partly
Yogendra Nath Naskar v. Commissioner Of Income-Tax, Calcutta
Supreme Court · 1969 · [1969] 3 S.C.R. 742 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.anand Transportno
High Court · 2025 · Dismissed
Assessee
Mr. Anirudha Venkatachalam v. Venkatachalam
High Court · 2025 · Dismissed
Revenue
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Emec Pvt. Ltd v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
> v. Income Tax Officer & Anr
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax Delhi-1 v. Arvind Kumar Arora
High Court · 2022 · Allowed
Revenue
Ita/20/2014 Of Indian Metal And Ferro v. Commnr.of Income Tax
High Court · 2022 · Allowed
Assessee
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
Ita/291/2013 Of Commissioner Of Income Tax v. Shri. Vikram Reddy
High Court · 2021 · Dismissed
Assessee
Ita/501/2013 Of Commissoner Of Income Tax v. M/S Shaw Wallace
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. Dr.s.venkatesh
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Sh. Jagdish Prasad Gupta
High Court · 2019 · Dismissed
Assessee
Pr. Cit-2 Kolhapur v. M/S Rds Construction Co
High Court · 2019 · Dismissed
Assessee
Question v. Question
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax - Ltu v. Reliance Industries Ltd
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-19 v. Pukhraj S. Jain
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -18 v. Sandeep Chona
High Court · 2018 · Allowed
Revenue
Iapl v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Kanoria Sugar &General
High Court · 2017 · Dismissed
Assessee
Rollatainers Ltd v. Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
By Sri. Y v. Raviraj, Advocate
High Court · 2017 · Dismissed
Principal Commissioner Of Income Tax-O9 v. M/S Tinna Finex Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Purewal And Associates Ltd
High Court · 2015 · Allowed
Revenue
V E R S U S v. S. Dempo & Company Ltd
High Court · 2015 · Allowed
Hyderabad v. Prasad
High Court · 2014 · Dismissed
Rc v. Teh Comissioner Of Income Tax A.p-I Hyd
High Court · 2014 · Other
Ita/401/2006 Of (O&M) Adarsh Sood v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax-1 v. Hardik Fabrics....opponent(S
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax Delhi-Ii v. >
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax-4 v. M/S. Angel Broking Ltd
High Court · 2012 · Dismissed
Assessee
Director Of Income Tax v. Italian Thai Development Co Ltd
High Court · 2012 · Dismissed
Assessee
Mumbai-400 020 v. M/S. Xylon Holdings Pvt. Ltd
High Court · 2012 · Dismissed
Cit v. Ansal Properties & Infrastructure Ltd
High Court · 2012 · Other
Income Tax Appeal v. M/S. Polychem Ltd
High Court · 2012 · Other
Appellant v. Ece Industries Limited . . .Respondent
High Court · 2010 · Other
Of Income Tax v. M/S.duroflex Private Ltd
High Court · 2010 · Other

Key issues litigated under Section 41

Section 41 case law — FAQs

What does Section 41 of the Income-tax Act deal with?
Section 41 relates to Deemed Profits. This page collects 393 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 41.
How many case laws are available on Section 41?
EaseValue has indexed 393 income-tax judgments citing Section 41 — each with parties, citation, court, year, outcome and the full order text.
How can Section 41 judgments help my case?
They show how courts have decided Section 41 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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