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Income-tax Act · Case Law

Section 43B Income Tax Case Law — Deduction on Actual Payment

Browse 534 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 43B (Deduction on Actual Payment) 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 43B has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 43B (showing 300 of 534)

Checkmate Services P. Ltd v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
M.m. Aqua Technologies Ltd v. Commissioner Of Income Tax, Delhi-Iii
Supreme Court · 2021 · [2021] 8 S.C.R. 237 · Allowed
Assessee
Commissioner Of Income Tax, Kerala v. M/S. Travancore Sugar And Chemicals Ltd
Supreme Court · 2015 · [2015] 6 S.C.R. 782 · Other
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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
Itat/70/2025 Principal Commissioner Of Income Tax 1, Kolkata v. M/S Britannia Industries Ltd
High Court · 2025 · Allowed
Revenue
Raj Kumar Bothra C v. Deputy Commissioner Of Income Tax, Circle-2(1) Central Revenue Building, Civil Lines, Raipur, Chhattisgarh
High Court · 2025 · Allowed
Assessee
Sanjay Kumar Sharma v. Income Tax Officer, Ward 4 (1), Raipur ( C.g
High Court · 2025 · Allowed
Assessee
Goodrich Carbohydrates Ltd v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
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
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M/S. Sanmar Speciality Chemicals Limitedno v. The Assistant Commissioner Of Income-Taxcompany Circle, Vi (1), Chennai
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Taxmadurai v. The Ramco Cements Ltd
High Court · 2025 · Other
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The Principal Commissioner Of Income Tax – 4,Chennai v. M/S.cholamandalam Ms General Insurance
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Jaipur Vidyut Vitran Nigam Limited, Vidyut Bhawan, Janpath, Jaipur
High Court · 2025 · Allowed
Revenue
And W.m.p(Md) Nos.10766 v. The Deputy Commissioner Of Income Tax, Central Circle – 2, Central Circle – 2
High Court · 2025 · Dismissed
Revenue
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
Itta/239/2008 Of M/S. Frontier Information Tech Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
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Ita/196/2024 Of Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Tamil Nadu Small Industries Corporation Ltd.,Thiru-Vi-Ka Industrial Estate,Guindy, Chennai – 600 032 v. The Assistant Commissioner Of Income Tax,Corporate Circle 3(1),Chennai – 34
High Court · 2024 · Other
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M/S.super Spinning Mills Ltd.,Elgi Towers, Green Fields,737-D, Puliakulam Road,Coimbatore – 641 045 v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Itat/185/2024 Ia No : Ga/1/2024 Principal Commissioner Of Income Tax-9, Kolkata v. Mr. Altabur Rahaman Mollah
High Court · 2024 · Allowed
Revenue
Awp Assist v. Deputy Cotax Circle 1(1) Gurgaon And Anr . . . . Respondentscoram: Hhon’ble Mr. Justice Sanon’ble Mr. Justice Sanjeev Prakash Sharmajay Vashisth
High Court · 2024 · Dismissed
—
M/S. Eih Associated Hotels Limited v. Commissioner Of Income Tax – I
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Taxcompany Circle Iii, Chennai v. M/S.tamil Nadu Small Industriescorporation Ltd., Thiru.vi.ka.industrialestate, Guindy, Chennai-32
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Taxcompany Circle Iii, Chennai v. M/S.tamil Nadu Small Industriescorporation Ltd., Thiru.vi.ka.industrialestate, Guindy, Chennai-32
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax Jaipur -Ii, Jaipur v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd, Vidyut Bhawan,Janpath, Jaipur
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax Jaipur -Ii, Jaipur v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd, Vidyut Bhawan,Janpath, Jaipur
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax Jaipur -Ii, Jaipur v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd., Vidyut Bhawanjanpath Marg Jaipur
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax Jaipur-Ii, Jaipur v. Rajasthan Rajya Vidhut Utpadan Nigam Ltd., Vidyut Bhawan,Janpath Marg, Jyoti Nagar, Jaipur
High Court · 2024 · Allowed
Revenue
Whirlpool Of India Limited v. Deputy Commissioner Of Income Tax (Osd) Range - 10, New Delhi & Ors
High Court · 2024 · Other
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Aggrieved With The Order Of The Cit(A), The Revenue Filed Ita/2627/Kol/2013 (Dcit, Circle -10, Kolkata v. M/S. Vishal Metal Limited) Before The Income Tax Appellate Tribunal, Kolkata Bench ‘A’, Kolkata. The Itat Allowed The Appeal Of The Revenue By The Impugned Orde
High Court · 2024 · Allowed
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Principal Commissioner Of Income Tax – 2, Kolkata v. West Bengal Infrastructure Development Finance Corporation Limited
High Court · 2024 · Dismissed
Assessee
M/S Bps Infrastructure Village- Raseda, Tehsil- Baloda Bazar, Districtbaloda Bazar- Bhatapara v. The Income-Tax Officer Ward-1 (3), Raipur, Cgthe Income-Tax Officer Ward-1 (3), Raipur, Cg
High Court · 2024 · Allowed
Assessee
Khr Hospitality India Limited v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax-7 v. M/S Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Matrix Cellular -International- Services Private Limited v. Joint Commissioner Of Income-Tax Special Range 6, New Delhi
High Court · 2024 · Other
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By Sri. Ravi Raj Y.v, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Vide Annx
High Court · 2024 · Allowed
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By Sri Ravi Raj Y V, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Annexure-F1 And Checkmate Services P. Ltd, Vs. Cit (2022) Scc Online Sc 1423 Annexure-F2 Dtd 12.10.2022 And Etc
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd
High Court · 2023 · Other
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Magadh Stock Exchange Association Arya Kumar Road v. The Commissioner Of Income Tax-1, Central Revenue Building, Beer Chandpatel Path, Patna.patel Path, Patna
High Court · 2023 · Partly Allowed
Partly
New Delhi v. Network Programme India Ltd
High Court · 2023 · Other
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The Pr. Commissioner Of Income Tax -Central -1 v. Valley Iron & Steel Co. Ltd
High Court · 2023 · Other
—
Itat/73/2023 Of Principal Commissioner Of Income Tax 2 Kolkata v. M/S D R Steel Construction Co Pvt Ltd
High Court · 2023 · Allowed
Revenue
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha v. Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
So Far As The Substantial Question No.[A] Is Concerned, The Same Is Squarelycovered By The Decision Of This Court In The Case Of Principal Commissioner Of Incom v. Krishi Rasayan Exports [P] Ltd.; [2022] 145 Taxmann.com 191 [Cal]. Theoperative Portion Of The Decision Reads As Follows
High Court · 2023 · Dismissed
Assessee
Kiron Chaudhuri v. Deputy Commissioner Of
High Court · 2023 · Other
—
In View Of The Order Passed By This Court Involving The Same Assessee For Assessment Year 2006-07 In Ita v. S.k. Jena/Secy
High Court · 2023 · Other
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In Support Of His Contentions, He Placed Reliance On _Cognizant Technology Solutions India (P) Ltd v. Deputy Commissioner Of Income-Tax, Ltu, Chennai_ .[6
High Court · 2023 · Allowed
Assessee
Ita/78/2009 Commissioner Of Income Tax Kolkata Iii Kolkata v. M/S. Ernst & Yongs Pvt. Ltd
High Court · 2023 · Other
—
M/S. Shriram Chits Private Limited v. Deputycommissioner Of Income Tax) Decided On 30. 1 1.2022Against The Assessee And In Favour O[ The Revenue
High Court · 2023 · Dismissed
Revenue
Learned Counsel For The Parties Submit That Issue Raised In This Appeal Is Squarely Covered By A Recent Decision Of This Court In I.t.t.a v. Deputy Commissioner Of Income Tax) Decided On 30.11.2022 Against The Assessee And In Favour Of The Revenue
High Court · 2023 · Allowed
Assessee
Iv)Service Charges Paid To The Birla Management Corporation Ltd. Withoutconsidering And Recording The Decision Of The Tribunal In The Case Ofpunjab Breweries Lt v. Viii)Interest On Borrowed Fund Under Section 36(1)(Iii) Of The Act Withou
High Court · 2023 · Allowed
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Ita/62/2020 Of M/S.kunnel Engineers And Contractors (P) Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita Nos.82 & 83 Of 2018.Reserved On : 24[Th] November, 2022.Date Of Decision : 7[Th] December, 2022 v. The Kangra Central Co-Op Bank Ltd. …
High Court · 2022 · Allowed
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Itta/471/2006 Of M/S. Shri Ram Chits Private Limited v. The Joint Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income-Tax v. Kovur Textiles[1] Holding That Principle Of Mutuality Cannot Be Extended To Income Earned By A Chit Fund Company
High Court · 2022 · Allowed
Revenue
Ita/421/2018 Of Sri. Arun Kumar M B v. The Income Tax Officer
High Court · 2022 · Other
—
Vbc Ferro Alloys Limited, [Hyderabad' v. The Hon'ble The Chiefjustice Ujjai Bhuyanand
High Court · 2022 · Dismissed
—
Shri Dilip, Learned Standing Counsel For The Revenue, In His Usual Fairness, Submitted That The Issue Raised By The Revenue Are Covered In Essae Teraoka (P) Ltd v. Deputy Commissioner Of
High Court · 2022 · Dismissed
Assessee
Itta/645/2006 Of M/S. C.w.c. Wines Pvt. Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam Ltd
High Court · 2022 · Dismissed
Assessee
+Ita 227/2022Pr. Commissioner Of Income Tax -7 v. Tv Today Network Ltd
High Court · 2022 · Dismissed
Assessee
Tamilnadu Warehousing Corporation Limited,82, Anna Salai,Guindy, Chennai – 600 032.[ v. The Assistant Commissioner Of Income Tax,Corporate Circle 3 (1),Chennai – 600 034
High Court · 2022 · Other
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Itat v. Mr. J.p. Khaitan, Sr. Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. P.k. Jhunjhunwala, Adv. Mr. S. Rudra, Adv
High Court · 2022 · Dismissed
—
The Principal Commissioner Of Income Tax-1 v. Arvind Limited
High Court · 2022 · Dismissed
Assessee
Itat/150/2014 v. Green Gold Tree Farmers (P) Ltd [2008] 299 Itr 262. That Apart
High Court · 2022 · Dismissed
—
Ita/133/2012 Of Nalco v. Comnr.of Income Tax
High Court · 2022 · Other
—
Ita/20/2014 Of Indian Metal And Ferro v. Commnr.of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Incometax v. M/S. M C Nally Sayaji Engineeringlimited
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax - 1, Kolkata v. M/S. Beekay Steel Industries Limited
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
R/Tax Appeal v. Deputy Commissioner Of Income Tax Circle - 1(1)(1) ==========================================================Appearance
High Court · 2022 · Other
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Principal Commissioner Of Income Tax, Kolkata-4 v. Eveready Industries India Limited
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Incometax, Kolkata-4, Kolkata v. Eveready Industries India Limited
High Court · 2021 · Allowed
Revenue
R. Devdas J., (Oral v. M/S. Exide Industries Limited, Which Was Decidedon 24.04.2020, In Favour Of The Respondent-Revenue
High Court · 2021 · Dismissed
Revenue
Ita/21/2018 Of M/S. Oil Palm India Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Worli, Mumbai 400 018 v. Dy. Commissioner Of
High Court · 2021 · Allowed
—
Giesecke And Devrient Ms India Private Limited v. Assistant Commissioner Of Income Tax Osd Range 10 & Anr
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
—
Managing Director v. The Assistant Commissioner Of Income Tax, Vapi Circle
High Court · 2021 · Dismissed
Revenue
Year. In The Reported Judgment In Commissioner Of Income-Tax v. Question
High Court · 2021 · Dismissed
Assessee
Ita/103/2013 Of The Commissioner Of Income Tax-I v. Appolo Tyres Ltd
High Court · 2021 · Dismissed
Assessee
The Issue Stands Concluded On Account Of A Judgment Delivered By This Court In The Case Of Commissioner Of Income-Tax And Another v. Not Arise From The Impugned Order Relating To The Present Case, And Therefore, The Issue Is Left Open
High Court · 2021 · Dismissed
Assessee
Tca/290/2019 Of The Tamilnadu Warehousing Corporation Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
M/S.tamil Nadu State Marketing Corporation Limited4Th Floor, Cmda Tower-Ii,Gandhi Irwin Bridge Road,Egmore, Chennai-600 008Rep.by Its Managing Director,Shri.t.s v. The Chief Commissioner Of Income Tax, Chennai-I
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.tractor And Farm Equipment Ltd
High Court · 2021 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. Cit, New Delhi (2000) 245 Itr 3, Cit Vs. Amritbanaspati (2002) 255 Itr 117 And Cit Vs. Alomenterprises Ltd. (2009) 319 Itr 306
High Court · 2021 · Allowed
Assessee
Ita/193/2017 Of Pr. Commissioner Of Income Tax v. M/S. Gmr Sports Pvt. Ltd
High Court · 2021 · Allowed
Revenue
“ (I) Whether On The Facts And Circumstancesof The Case, The Income Tax Appellate Tribunalwas Right In Holding That The Disallowance Madeu/S 40(A)(Ia) For Non D v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2021 · Allowed
Revenue
Ita/1/2017 Of M/S. Inditrade Capital Limited v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Appeal Was Admitted On 27.06.2019 On The Followingsubstantial Questions Of Law v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2021 · Other
—
When The Matter Was Taken Up Today, Learned Counsel For The Assessee Submitted That The Issue Involved In This Appeal Is Squarely Covered By A Decision Of This v. Dcit, [2014] 266 Ctr 0246 (Kar
High Court · 2021 · Dismissed
—
Ita/266/2013 Of The Commissioner Of Income Tax v. M/S Bharat Fritz Werner Ltd
High Court · 2021 · Allowed
Revenue
The Hon’ble Mr. Justice v. Srishananda
High Court · 2021 · Allowed
—
Principal Commissioner Of Income Tax – 2, Kolkata v. M/S. West Bengal Agro Industries Corporation Ltd
High Court · 2021 · Allowed
Revenue
M/S.tamilnadu Civil Supplies Corporation Ltd., Chennai-10 v. The Deputy Commissioner Of Income Tax, Corporate Circle 3(1), Chennai-34
High Court · 2020 · Other
—
M/S.tamilnadu Civil Supplies Corporation Ltd., Chennai-10 v. The Income Tax Officer, Non Corporate Circle 10(5), Chennai-34
High Court · 2020 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.tamil Nadu Small Industriescorporation Ltd.,Industrial Estate, Guindy,Chennai –
High Court · 2020 · Allowed
Revenue
Ita/501/2013 Of Commissoner Of Income Tax v. M/S Shaw Wallace
High Court · 2020 · Dismissed
Assessee
M/S.carborundum Universal Ltdparry Houseno v. The Assistant Commissioner Of Incometax,Large Tax Payer Unit
High Court · 2020 · Allowed
Assessee
Ita/102/2012 Of M/S Karnataka State Beverages Corporation Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Magadh Stock Exchange Association v. The Commissioner Of Income Tax-I, Central Revenue Building, Bir Chandpatel Path, Patna. Patel Path, Patna
High Court · 2020 · Dismissed
Revenue
Ita/16/2012 Of Commissioner Of Income Tax-Iii v. M/S Spr Group Holdings
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax,Central Circle, Chennai v. M/S.archean Granites Private Ltd.,Chennai-28
High Court · 2020 · Allowed
Revenue
Per Explanation (Baa) To Section 8O0Hhc Of The Act, Despite This Income Having Not Been Earned In The Course Of Export And When The Details Of The Same Had Not v. Cit (2006 204 Ctr (Sc) 182?
High Court · 2020 · Allowed
Assessee
Similarly, Learned Senior Counsel For The Assessee Submitted That Substantial Question Of Law v. Cit’, 228 Itr 674 (Kar), ‘Commissioner Of Income Tax V. Rathi Graphics Technologies Ltd’, 378 Itr 107 (Delhi) And Answered Against The Revenue. Learned Counsel
High Court · 2020 · Allowed
Assessee
The Learned Single Judge Found That The v. Commissioner Of Income Tax [(1997) 224 Itr677 (Sc
High Court · 2020 · Allowed
Assessee
M/S.tamilnadu State Marketing Corpn. Ltd.,4[Th] Floor, Cmda Tower –Ii,Gandhi Irwin Bridge Road,Egmore, Chennai – 600 008Represented By Its Managing Director,Shr v. The Deputy Commissioner Of Income Taxcorporate Circle – 3(1)
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax Chennai v. T.t.k.health Care Limited
High Court · 2020 · Dismissed
Assessee
Taxap/9/2017 Of Commissioner Of Income Tax v. Gujarat Maritime Board
High Court · 2020 · Allowed
Revenue
Ita/384/2010 Of The Commissioner Of Income-Tax v. M/S Jsw Steel Limited
High Court · 2020 · Allowed
Revenue
I)Commissioner Of Income-Tax v. Ii)Principal Commissioner Of Income-Tax V. Tops Security Ltd. [2019] 415 Itr 212 (Bom).Security Ltd. [2019] 415 Itr 212 (Bom
High Court · 2020 · Dismissed
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The Principal Commissioner Of Income Tax 2 v. M/S Gujarat State Financial Corporation ==========================================================
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.best & Crompton Engg Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax – Ltu, Chennai v. M/S. Chemplast Sanmar Ltd
High Court · 2019 · Allowed
Revenue
“Payable On 31[St] March Of Accounting Year” By Relying Upon The Ratio In The Case Of Merilyn Shipping Transporter v. ‘We Are Of The View That A
High Court · 2019 · Dismissed
—
Pr. Commissioner Of Income Tax, Jaipur - Ii, Jaipur v. M/S Rajasthan Renewable Energy Corp. Ltd., E
High Court · 2019 · Other
—
Principal Commissioner Of Income Tax 3 v. Ratnesh Metal Industries Pvt. Ltd
High Court · 2019 · Other
—
Deputy Commissioner Of Income Tax 1(1) v. M/S Ganpati Motors, G.e. Road Supela, Bhilai, District Durg (C.g
High Court · 2019 · Dismissed
Assessee
We Take Note Of The Fact That The Question Nowstands Decided Against The Appellant/Assessee And In Favour Ofthe Department/Revenue, By Virtue Of Rulings Reporte v. We Take Note Of The Fact That The Question Now
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -2 v. M/S. Pranav Agro Industries Ltdofficial Liquidator, High Court, Mumbai
High Court · 2019 · Dismissed
Assessee
Whether On The Facts And Circumstances Ofthe Case, The Tribunal Was Right In Holding Thatexpenditure On Replacement Of Dies And Mouldsare To Be Allowed As Curre v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
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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
The Principal Commissioner Of Income Tax, Puducherry-3 v. M/S.dxn Herbal Manufacturingindia Pvt. Ltd., Pondicherry.pin
High Court · 2019 · Allowed
Revenue
–The Commissioner Of Income Tax Ltu v. Honda Cars India Ltd
High Court · 2019 · Allowed
Revenue
+ Ita 757/2005 The Commissioner Of Income Tax v. Kohinoor Foods Limited
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S. Saw Pipes Ltd
High Court · 2019 · Dismissed
Assessee
Ita/40/2011 Of The Commissioner Of Income Tax v. M/S.apollo Tyres Ltd
High Court · 2019 · Allowed
Revenue
Deloitte Haskins And Sells v. Assistant Commissioner Of Income Tax Circle - 1(2)(1) ==========================================================
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax v. Sh. Jagdish Prasad Gupta
High Court · 2019 · Dismissed
Assessee
Was Held By The Hon'ble Supreme Court To Be Applicable Retrospectively From 01.04.1988, In The Case Of Commissioner Of Income Tax, Kolkata-Iii v. Alom Extrusions Limited, (2009) 319 Itr 306 = (2010) 1 Scc 489
High Court · 2019 · Allowed
Revenue
Ita/151/2010 Of The Commissioner Of Income Tax,Cochin v. M/S Apollo Tyres Ltd,Kochi
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-7 v. M/S.oracle (Ofss) Bpo Services Ltd
High Court · 2019 · Allowed
Revenue
Ita/635/2009 Of The Dhanalakshmi Bank Ltd., Trichur v. The Commissioner Of Income Tax, Trichur
High Court · 2018 · Allowed
Assessee
The Pr Commissioner Of Income Tax -4 v. Gemscab Industries Ltd
High Court · 2018 · Dismissed
Assessee
Ita/100/2010 Of The Commissioner Of Income Tax v. M/S. Catholic Syrian Bank Ltd
High Court · 2018 · Other
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Appella v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
M/S.unifac Management Services (India) Private Ltd., Rep. By Its Managing Director, R.saravanan v. The Deputy Commissioner Of Income Tax, Corporation Circle 3(2), Office Of The Deputy Commissioner Of Income Tax, Room
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax, Gandhinagar v. A.d. Infracon Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
When These Appeals Were Argued Before Us, Ourattention Was Invited By Mr. Jasani To A Division Benchjudgment Of This Court Reported In [2015] 377 Itr 129 (Bom.) v. Ovira Logistics P. Ltd.}.Mr. Jasani Submits That Earlier This Very Controversy Was Dealtwith And The Revenue's Appeal Was Dismissed
High Court · 2018 · Allowed
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Commissioner Of Income Tax Del v. M/S Bharat Hotels Ltd
High Court · 2018 · Allowed
Revenue
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
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I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
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I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
—
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
—
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
—
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
—
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
—
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
—
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
—
I.t A Nos.88 Of 2013 And Connected Cases v. Two Other Questions Arise In The Assessmentyear 1998-99 In I.t.a
High Court · 2018 · Allowed
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Principal Commissioner Of Income Tax, Puducherry v. M/S.kallakurichi Coop. Sugarmills Ltd., Villupuram
High Court · 2018 · Other
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Pr. Commissioner Of Income-Tax, Faridabad v. M/S. K.k. Kohli & Brothers Pvt. Ltd., Faridabad
High Court · 2018 · Other
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Commissioner Of Income Tax 1, Chennai v. M/S.dynavision Limited, Near Dr.vikram Sarabhai Instronics Estate, Kottivakkam, Chennai 600 041
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax , Jaipur-Ii, Jaipur v. M/S. Anamika Conductors Ltd. , B
High Court · 2018 · Dismissed
Assessee
Cit v. The Amounts To Be Remitted By The Employer Towards
High Court · 2018 · Allowed
Revenue
M/S.tamil Nadu State Marketing Corporation Ltd.4Th Floor, Cmda Tower-Ii,Gandhi Irwin Bridge Roadegmore, Chennai - 600 008Represented By Its Managing Directorshr v. The Chief Commissioner Of Income Tax Chennai - Iii
High Court · 2018 · Allowed
Assessee
Tc/285/2007 Of Commissioner Of Income Tax v. M/S Rambal Pvt Ltd
High Court · 2018 · Dismissed
Assessee
Versus<Br>Iap Company Pvt. Ltd.<Br>Throughcounsel For<Br>None.the Revenue.<Br> v. Noble & Hewitt (I)P. Ltd_ (2008) 305 Itr 324 Delhi
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Jaipur-2, Jaipur v. M/S Rajasthan State Ganganagar Sugar Mills Ltd., 4Th Floornehru Sahakar Bhawan Jaipur
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax-8 v. Spectra Net Limited
High Court · 2018 · Dismissed
Assessee
Date Of Order: 27.03.2018 Ita v. Ohri Revansiddeshwar Co-Operative Credit Society
High Court · 2018 · Dismissed
Assessee
Date Of Order: 27.03.2018 Ita v. Shri Revansiddeshwar Co-Operative Credit Society
High Court · 2018 · Dismissed
Assessee
Date Of Order: 26.03.2018 Ita 6007/2010 C/W Ita 6008/2010 Assistant Commissioner Ot Income Tax v. Shri Manoji J. Torgal
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Kota Rajasthan v. M/S Instrumentation Limited, Jhalawar Road, Kota Rajasthan
High Court · 2018 · Allowed
Revenue
The Learned Senior Counsel Sri. T.m v. Commissioner
High Court · 2018 · Allowed
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Principal Commissioner Of Income Tax-7 v. Planman Hr Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
M/S. Svg Express Services, D v. Commissioner Of Income Tax, Circle-I, Central Revenue Building,Department Of Income Tax, Statue Cirlce, C-Scheme, Jaipur
High Court · 2017 · Allowed
Assessee
Maruti Udyog Ltd v. Commissioner Of Income Tax, Delhi
High Court · 2017 · Other
—
Maruti Udyog Ltd v. Commissioner Of Income Tax, Delhi
High Court · 2017 · Other
—
Commissioner Of Income Tax, Delhi v. Maruti Udyog Ltd
High Court · 2017 · Other
—
Commissioner Of Income Tax, Delhi Through v. Maruti Udyog Ltd
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Delhi v. M/S. Maruti Udyog Ltd
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Delhi v. Maruti Suzuki India Ltd
High Court · 2017 · Dismissed
Assessee
M/S. Autolite (India) Ltd., D v. The Assistant Commissioner Of Income Tax, Circle-4, Jaipur
High Court · 2017 · Allowed
Assessee
The Pr Commissioner Of Income Tax, Kota v. The Kota Central Co-Operative Bank Ltd., Rampura Bazar, Kota
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax ( Exemptions), 3Rd Floor, Kailash Heights, Lal Kothi, Tonk Road, Jaipur v. M/S Shree Shyam Mandir Committee, Khatushyam Ji, Distt. Sikar (Raj
High Court · 2017 · Dismissed
Assessee
M/S.hyundai Motor India Limited,Rep., By Its Authorised Signatory,Mr.t.saravananplot No.h-1, Sipcot Industrial Park,Irrungattukottai, Sriperumbudur Taluk,Kanchi v. The Secretary, Income Tax Department, Dispute Resolution Panel
High Court · 2017 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Jaipur-3, Statue Circle, C-Scheme,Jaipur v. M/S Gvk Jaipur Expressway Ltd
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Kota v. M/S Manglam Cement Ltd., Aditya Nagar, Morak , Kota
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Kota v. M/S Instrumentation Limited, Jhalawar Road, Kota
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Bharat Potteries (P) Ltd. Road
High Court · 2017 · Dismissed
Assessee
M/S Kashmir Tubes v. Income Tax Officer And Ors
High Court · 2017 · Allowed
Assessee
The Commissioner Of Income Tax, Ajmer v. M/S Asian Construction Company
High Court · 2017 · Dismissed
Assessee
Oriental Insurance Co. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Of The Income-Tax Act, Read With Rule 5 Of The First Schedule To That Act?” v. We Have Heard Mr. Suresh Kumar, Appearing On Behalf Of The Revenue And Mr. Irani, Appearing On Behalf Of The Assessee
High Court · 2017 · Other
—
Appell v. M/S Nectar Lifescience Limited, (
High Court · 2017 · Allowed
—
Pr. Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur (Raj v. M/S Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i.road, Jaipur
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur (Raj v. M/S Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i.road, Jaipur
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur (Raj v. D.b. Income Tax Appeal
High Court · 2017 · Dismissed
—
Principal Commissioner Of Income Tax-I, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. M/S. Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i.road, Jaipur
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Mangalam Arts, Govind Nagar, Amber Palace Road, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax-I, Jaipur-Ii,Jaipur v. M/S Rajasthan Rajya Vidyut Parsaran Nigam Ltd., Vidyutbhawan, Janpath, Jyoti Nagar, Jaipur
High Court · 2017 · Dismissed
Assessee
Itxa/1407/2014 Of Commissioner Of Income Tax-8, Mumbai v. M/S.procter And Gamble India Limited
High Court · 2017 · Dismissed
Assessee
Mr. Deepak Chopra, Advocate With v. Deputy Comm. Of Income Tax & Anr
High Court · 2017 · Allowed
Assessee
D.b. Income Tax Appeal v. M/S Lustre Tiles Ltd, A-65-66, Riico Industrial Area, Bhiwadi
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Brig. Sh. P S Kapoor, B-30B, Govind Nagar, Adarsh Nagar, Jaipur
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Rajdhani Crafts, Plot
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Manglam Arts, Govind Nagar, Amber Palace Road, Jaipur
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Ajmer v. Ajmer Zila Dugdh Utpadak Sahakari Sangh Ltd., Opp. Hmt, Beawar Road, Ajmer
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Kanhaiyalal Kalyanmal, K.k., House, Bharat Mata Path, Jamnalal Bajaj Marg, C-Scheme, Jaipur
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Janpath, Jyoti Nagar,Jaipur
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.abhinitha Foundation Pvt Ltd.new
High Court · 2017 · Allowed
Revenue
Appell v. M/S Vardhman Industries Limited, New Delhi
High Court · 2017 · Dismissed
—
Pr Commissionerof Incometax-6Appellantthrough:mr.rahulchaudhary,Seniorstandingcounsel With Ms. Lakshmigurung, Advocate v. Nationalfertilizersltd
High Court · 2017 · Dismissed
Assessee
M.v.s. Engineering Ltd Through: None v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax,, Jaipur-Ii ,Jaipur v. M/S Rajasthan Rajya Vidyut Prasaran Nigam Ltd.,, Vidyut Bhawan, Janpath, Jyoti Nagar Jaipur
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Manglam Arts, Govind Nagar, Amber Palace Raod, Jaipur
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. R S E B(Raj Rajya Vidyut Prasaran Nigam
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Jaipur-2, Jaipur v. M/S Rajasthan State Beverages Corpn. Ltd., Ist Floor C-Block,Vitta Bhawan, Janpath, Jaipur Pan-Aaccr9522R
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Hcl Infosystem Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Manglam Arts, Govind Nagar, Amber Palace Road, Jaipur
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-Xviii v. Praveen Saxena
High Court · 2017 · Dismissed
Assessee
Sunil Synchem Ltd., 17/18, Old Industrial Area, Alwar v. Commissioner Of Income-Tax, Alwar
High Court · 2017 · Allowed
Assessee
D.b. Income Tax Appeal v. M/S. Rajasthan State Ganganagar Sugar Mills Ltd., 4Th Floor, Nehru Sahakar Bhawan, Jaipur
High Court · 2017 · Allowed
Revenue
M/S Central Office Mewar Palace Organization Pvt.ltd., City Palace, Udaipur v. The Joint Commissioner Of Income-Tax, Range-2
High Court · 2017 · Allowed
Assessee
M/S Central Office Mewar Palace Organization Pvt.ltd., City Palace, Udaipur v. The Joint Commissioner Of Income-Tax, Range-2Udaipur
High Court · 2017 · Allowed
Assessee
Ita/831/2016 Of The Pr. Commissioner Of Income Tax -6 v. Versus Nanak Ram Jaisinghani
High Court · 2016 · Allowed
Revenue
Ita/4/2014 Of Modi Revlon Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2016 · Other
—
+W.p.(C) 8162/2010Hcl Technologies Ltd v. Asst Commissioner Of Income Tax & Anr
High Court · 2016 · Allowed
Assessee
Regarding Issue v. Commissioner Ofincome Tax Reported In (1997) 225 Itr 0802 Wherein View Of The Observations Made In Para 4, 6, 7
High Court · 2016 · Dismissed
Revenue
However, In View Of Decision Of This Court In Dbincome Tax Appeal v. M/S. Rajasthan State Ganganagar Sugarmills Ltd., Decided On 26.05.2016, The Issues Are Completelycovered By The Said Decision Of This Court. Therefore
High Court · 2016 · Dismissed
Assessee
Of The Respondent Assessee v. Commissioner Of Income Tax, (2012) 25 Taxmann.com 400 (Sc), Held That The Penalty Should Not Be Imposed Where The Error / Mistake Is Bona Fide, To Which We Are
High Court · 2016 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Kota v. M/S Modern Motors, Plot
High Court · 2016 · Allowed
Revenue
Itxa/247/2014 Of Commissioner Of Income Tax-2 v. Knight Frank (India) Pvt Ltd
High Court · 2016 · Dismissed
Assessee
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
The Commissioner Of Income Tax,Trichy v. M/S.samudra Shoe Overseas Ltd
High Court · 2016 · Allowed
Revenue
Db Income Tax Appeal v. M/S. Rajasthan State Ganganagar Sugar Mills Ltd
High Court · 2016 · Allowed
Revenue
M/S Bihar State Warehousing Corporation Ltd., B-Ii, First Floor, Maurya Lok –Complex, Patna v. Commissioner Of Income Tax-1, Patna
High Court · 2016 · Allowed
Assessee
M/S Bihar Police Building Construction (P)Ltd., B.m. P.-5 Campus, B v. College, District-Patna Through Sri Anand, Chairman-Cum-Managing Director
High Court · 2016 · Other
—
The Principal Commissioner Of Income-Tax-Ii, Amritsar v. M/S The Gurdaspur Co-Operative Sugar Mills Ltd., Paniar, Gurdaspur
High Court · 2016 · Dismissed
Assessee
The Deputy Commissioner Of Incometax, Special Range-I, Madurai v. Tax Case Appeal Under Section 260A Of The Income Tax Act, 1961 Against The Order Dated 12.2.2002 Made In Ita
High Court · 2016 · Allowed
—
Itr/1/2004 Of Commissioner Of Income Tax Rohtak v. M/S Cebon India Ltd Gurgaon
High Court · 2016 · Other
—
Pr. Commissioner Of Income Tax-6 v. M.l. Outsourcing P. Ltd
High Court · 2016 · Dismissed
Assessee
M/S Dalmia Cement (Bharat) Ltd v. Mr N.p. Sahni, Senior Standing Counsel For Mr Nitin Gulati, Junior Standing Counsel And Ms Sri Tanuja N
High Court · 2015 · Allowed
—
13-Itxa=.Doc v. Gem Plus Jewelleryindia Ltd. (2011) 330 Itr 175, Was Followed
High Court · 2015 · Allowed
—
$~ 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
—
Pr. Commissioner Of Income Tax, Aayakar Bhawan, Sector-14, Hisar v. Income Tax Appellate Tribunal, Delhi Bench,New Delhi And Another
High Court · 2015 · Allowed
—
Terra Energy Ltd. Eldorado V Floor 112, Uthamar Gandhi Salai Nungambakkam Chennai 600 034 v. The Deputy Commissioner Of Income Tax Company Circle Iii(2) Ayakar Bhavan Chennai 600 034
High Court · 2015 · Allowed
Assessee
A.hariharan v. The Commissioner Of Income Tax(Appeals), Madurai
High Court · 2015 · Other
—
I.t.a v. I.t.a
High Court · 2015 · Allowed
—
–Commissioner Of Income Tax V v. Rathi Graphics Technologies Ltd. Through: Mr. Satyen Sethi, Advocate
High Court · 2015 · Dismissed
Assessee
–Commissioner Of Income Tax Ii v. Modi Rubber Ltd
High Court · 2015 · Other
—
Commissioner Of Income Taxno v. M/S.industrial Security & Intelligence India Pvt. Ltd.,139, Old
High Court · 2015 · Allowed
Revenue
V) Did Not The Appellate Tribunal Err In Law In Not Following The Judgment Of The Allahabad High Court In Cit v. M/S Vector Shipping Services (2013) 357 Itr 642 (All) Which Is In Favour Of The Appellant By Following The Principle Of Law Laid Down In The Case Of Cit Vs. M/S
High Court · 2015 · Dismissed
—
Though The Revenue Is Challenging The Correctness Of This View Taken By The Tribunal, We Notice That The Issue Stands Already Decided In Favour Of The Assessee v. Deputy Commissioner Of Income Tax [(2010) 329 Itr 91
High Court · 2015 · Dismissed
—
Commissioner Of Income Tax, Delhi v. M.m. Aqua Technologies Ltd
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax v. M/S Eicher Ltd
High Court · 2015 · Allowed
Revenue
Trivedi Corporation Pvt. Ltd v. Income Tax Officer....opponent(S
High Court · 2015 · Allowed
Assessee
Itxa/1023/2013 Of The Commissioner Of Income Tax -8 v. Ovira Logistics Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Ita/23/2014 Of The Commissioner Of Income-Tax v. M/S. Kln Agrotechs (P) Ltd
High Court · 2015 · Allowed
Revenue
+Ita 57/2002Krishak Bharati Coop. Ltd.through : Ms. Surekha Raman, Advocate v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Shree Ram Builders v. Assistant Commissioner Of Income Tax (Osd
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax-1, Patna 2.Assistant Commissioner Of Income Tax, Circle-Ii, Patna v. Alken Laboratories Ltd, Exhibition Road, Patna
High Court · 2015 · Dismissed
Assessee
“Whether, On The Facts And In Thecircumstances Of The Case And Also In Thelight Of The Clear Provisions Of Explanationto Clause (Va) Of Section 36(1) And Sectio v. Unionof India And Others), The Assessee Is Entitledto Claim Deduction Of The Belated Paymentto Provident Fund?”
High Court · 2015 · Other
—
D.b. Income Tax Appeal v. M/ S.rajasthan State Cooperative Consumers Federation Ltd., Jaipur
High Court · 2015 · Dismissed
Assessee
Taxap/504/2007 Of Commissioner Of Income Tax v. Ocean Agro (India) Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-Ii, Hyderabad v. $ Pennar Profiles Limited, 1-8
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-8 v. M/S Calibre Personnel Services Pvt. Ltd., Mumbai
High Court · 2015 · Allowed
Revenue
Assistant Commissioner Of Income Tax, Circle-2, Patna v. M/S Bihar State Electronics Development Corporation Ltd., Beltron Bhawan, Shastri Nagar, Patna-23
High Court · 2015 · Allowed
Revenue
Insotar As The 3[/7]Substantial Question Is)Concerned, The Said Question Fell For Considerationbefore This Court In The Case Of.commissioner Of'income-Tax v. Spectrum Consultants India
High Court · 2015 · Dismissed
Assessee
Oswal Agro Mills Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Income-Tax v. The Spectrum Consultants India Put
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Taxahmedabad - Iv v. Shyamprakash Spining Mills Ltd....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-I v. Apex Electricals Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Question No. (1) Raised For Consideration In The Present Tax Appeal Is Now Not Res Integra In View Of The Decision Of This Court In The Case Of Commissioner Of v. O/Taxap/1125/2007 Judgment
High Court · 2014 · Allowed
Revenue
The Question Of Law Raised For Consideration In The Present Tax Appeal Is Now Not Res Integra In View Of The Decision Of This Court In The Case Of Commissioner v. Amarshiv Construction Pvt.ltd
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax, Hyderabad - I v. $ M/S. Hyderabad Industries Ltd., Hyderabad…
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax- I v. Deepak Petrochem Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax-I v. Karan Kanwal Grover....opponent(S
High Court · 2014 · Allowed
Revenue
Joint Commissioner Of Income Tax v. Shri Dinesh Mills Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Itta/85/2004 Of M/S.sri Venkata Balaji Jute Mills (P) Ltd v. The Commissioner Of Income Tax-Ii
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Digvijay Cement Co. Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Itxa.450.2013.Judgment.doc v. M/S. Associated Capsules Pvt. Ltd.,131, Kandivali Industrial Estate,Kandivali (East), Mumbai – 400 067Pan: Aaaca4769K
High Court · 2014 · Dismissed
—
Commissioner Of Income Tax v. Shree Digvijay Cement Co. Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Itxa/2405/2013 Of Commissioner Of Income Tax Central-Iv v. Triumph Securities Ltd
High Court · 2014 · Allowed
Revenue
Feeling Aggrieved By That, The Respondent Filed An Appeal Before Thecommissioner. The Appeal Was Allowed On 25.08.1995. Challenging The Said Order, The Revenue v. Commissioner Of Income-Tax, West Bengal[[1
High Court · 2014 · Dismissed
—
The Commissioner Of Income Taxchennai v. Prakash Foods & Feed Mills P. Ltd.jvl Towers, Ii Floor B, 117Nelson Manickam Roadaminjikarai, Chennai – 600 029
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Act Shipping Limited.....opponent(S
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax Rajkot-Iii v. Orchev Pharma Pvt.ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Shree Digvijay Cement Co. Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Itxa/1002/2012 Of The Commissioner Of Income Tax (Central) v. Ghatge Patil Transport Ltd
High Court · 2014 · Allowed
Revenue
Itxa/1125/2012 Of Commissioner Of Income Tax - 2 v. M/S. Indusind Bank Ltd
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax-Iii v. Sbi Cards & Payment Services Pvt. Ltd
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax-Ii v. M/S. Lakshmi Sugar Mills Co. Limited
High Court · 2014 · Other
—
Act. In View Of The Above Legal Provisions In Myconsidered View, Exemption Under Section 10B Has Tobe Computed On The Profits Determined After Taking Intoaccoun v. Acitita No. (2012) 2188 & 2189/Hyd/2011(Hyd-Itat) (Copy Enclosed As Annexure-6)Has Heldthat
High Court · 2014 · Other
—
Ita v. Reliance Petroproducts Pvt. Limited, (2010) 322 Itr 158. Hence The Instant Appeal Bythe Revenue
High Court · 2014 · Dismissed
Revenue
Discharged That The Deduction Could Be Claimed. Such Concurrent View Should Not Have Been Held To Be Perverse And Should Not Have Been Interfered By The Tribuna v. The Tribunal In The Instant C
High Court · 2014 · Dismissed
—
M/S Kunal Calcium Limited v. Commissioner Of Income Tax, Panchkula
High Court · 2014 · Allowed
Assessee
Appellantthrough:sh.sanjeevsabharwal,Sr.standing Counsel With Sh. Ruchir Bhatia, Jr.standing Counsel v. Dalmia Bharat Sugar And Industries Ltd
High Court · 2014 · Allowed
—
Taxc/51/2011 Of Asst.commissioner Of Income Tax,Bhilai v. Rs Betspondent Shakti Liquors, Santrabadi, Station Road, Durg, Chhattisgarh 'Tf,?.^-'-'-"" ¥-'T';'.'...^O •^,^^7
High Court · 2014 · Allowed
Revenue
Ita/55/2009 Of The Commissioner Of Income Tax v. M/S. Khoday India Ltd
High Court · 2014 · Other
—
Txa/27/2014 Of M/S Goodluck Kinetic Rep. Here By Its v. The Commissioner Of Income Tax And Anr
High Court · 2014 · Allowed
Assessee
Oswal Agro Mills Ltd v. Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
“I. Whether The Learned Itat Has Not Erred In Allowing The Deduction U/S 43B On Account Of Employer’s Payment Towards Esi & Epf Even Though They Were Paid Much v. Cit (1997) 139 Ctr (Sc) 364_ , The Cit(A) Upheld The Plea Of The Assessee. It Was Held That Section 43B Added By The Finance Act, 1987 Was
High Court · 2014 · Other
—
So Far As The First Substantial Question Of Law; The v. The Commissionerof Income Tax[(2003) 262 Itr 579] (Ker). So Far Asdisallowance Of Leave Encashment, Cit(Appeals) Allowed The Saidclaim Also, Placing Reliance On
High Court · 2014 · Allowed
Assessee
The Decision Of The Special Bench Of The Tribunal In Ito v. As Far As The Second Question Is Concerned, It Relates To Disallowance Of The Claim For Leave Encashment. The Assessee Relied Upon The Judgment Of The Calcutta
High Court · 2014 · Dismissed
Assessee
Db Income Tax Appeal v. M/S. State Bank Of Bikaner & Jaipur
High Court · 2014 · Allowed
Revenue
The Commissioner Of Incoem Tax v. Indo Swiss Embroidery Industries Ltd.....opponent(S
High Court · 2013 · Allowed
—

Key issues litigated under Section 43B

Section 43B case law — FAQs

What does Section 43B of the Income-tax Act deal with?
Section 43B relates to Deduction on Actual Payment. This page collects 534 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 43B.
How many case laws are available on Section 43B?
EaseValue has indexed 534 income-tax judgments citing Section 43B — each with parties, citation, court, year, outcome and the full order text.
How can Section 43B judgments help my case?
They show how courts have decided Section 43B 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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