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Case Law › Section 43B
Income-tax Act · Case Law

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

Browse 352 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 352)

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/70/2025 Principal Commissioner Of Income Tax 1, Kolkata v. M/S Britannia Industries Ltd
High Court · 2025 · Allowed
Revenue
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
—
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
Ita/196/2024 Of Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
—
M/S. Eih Associated Hotels Limited v. Commissioner Of Income Tax – I
High Court · 2024 · Allowed
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 Bhawanjanpath Marg 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
Whirlpool Of India Limited v. Deputy Commissioner Of Income Tax (Osd) Range - 10, New Delhi & Ors
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax – 2, Kolkata v. West Bengal Infrastructure Development Finance Corporation Limited
High Court · 2024 · Dismissed
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
—
By Sri. Ravi Raj Y.v, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Vide Annx
High Court · 2024 · Allowed
—
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd
High Court · 2023 · Other
—
New Delhi v. Network Programme India Ltd
High Court · 2023 · Other
—
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
Kiron Chaudhuri v. Deputy Commissioner Of
High Court · 2023 · Other
—
Ita/78/2009 Commissioner Of Income Tax Kolkata Iii Kolkata v. M/S. Ernst & Yongs Pvt. Ltd
High Court · 2023 · Other
—
Itta/471/2006 Of M/S. Shri Ram Chits Private Limited v. The Joint Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Ita/421/2018 Of Sri. Arun Kumar M B v. The Income Tax Officer
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam 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
—
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
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
Ita/21/2018 Of M/S. Oil Palm India Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Giesecke And Devrient Ms India Private Limited v. Assistant Commissioner Of Income Tax Osd Range 10 & Anr
High Court · 2021 · Other
—
Worli, Mumbai 400 018 v. Dy. Commissioner Of
High Court · 2021 · Allowed
—
Managing Director v. The Assistant Commissioner Of Income Tax, Vapi Circle
High Court · 2021 · Dismissed
Revenue
Ita/103/2013 Of The Commissioner Of Income Tax-I v. Appolo Tyres Ltd
High Court · 2021 · Dismissed
Assessee
Year. In The Reported Judgment In Commissioner Of Income-Tax v. Question
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
The Commissioner Of Income Tax,Chennai v. M/S.tractor And Farm Equipment Ltd
High Court · 2021 · Allowed
Revenue
Ita/193/2017 Of Pr. Commissioner Of Income Tax v. M/S. Gmr Sports Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Ita/1/2017 Of M/S. Inditrade Capital Limited v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/266/2013 Of The Commissioner Of Income Tax v. M/S Bharat Fritz Werner Ltd
High Court · 2021 · Allowed
Revenue
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 Income Tax Officer, Non Corporate Circle 10(5), Chennai-34
High Court · 2020 · Other
—
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
—
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
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
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
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
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
—
Pr. Commissioner Of Income Tax -2 v. M/S. Pranav Agro Industries Ltdofficial Liquidator, High Court, Mumbai
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 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
Commissioner Of Income Tax v. Sh. Jagdish Prasad Gupta
High Court · 2019 · Dismissed
Assessee
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
—
Appella v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax, Gandhinagar v. A.d. Infracon Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax Del v. M/S Bharat Hotels Ltd
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income-Tax, Faridabad v. M/S. K.k. Kohli & Brothers Pvt. Ltd., Faridabad
High Court · 2018 · Other
—
Principal Commissioner Of Income Tax, Puducherry v. M/S.kallakurichi Coop. Sugarmills Ltd., Villupuram
High Court · 2018 · Other
—
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
Tc/285/2007 Of Commissioner Of Income Tax v. M/S Rambal Pvt Ltd
High Court · 2018 · Dismissed
Assessee
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
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
—
Principal Commissioner Of Income Tax-7 v. Planman Hr Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi v. M/S. Maruti Udyog Ltd
High Court · 2017 · Allowed
Revenue
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 v. Maruti Suzuki India Ltd
High Court · 2017 · Dismissed
Assessee
Maruti Udyog Ltd v. Commissioner Of Income Tax, Delhi
High Court · 2017 · Other
—
Commissioner Of Income Tax, Delhi Through v. Maruti Udyog Ltd
High Court · 2017 · Allowed
Revenue
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, 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
Appell v. M/S Nectar Lifescience Limited, (
High Court · 2017 · Allowed
—
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Mangalam Arts, Govind Nagar, Amber Palace Road, 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. 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, 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
—
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 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
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
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
—
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
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
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
Pr. Commissioner Of Income Tax-6 v. M.l. Outsourcing P. Ltd
High Court · 2016 · Dismissed
Assessee
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, Aayakar Bhawan, Sector-14, Hisar v. Income Tax Appellate Tribunal, Delhi Bench,New Delhi And Another
High Court · 2015 · Allowed
—
A.hariharan v. The Commissioner Of Income Tax(Appeals), Madurai
High Court · 2015 · Other
—
Commissioner Of Income Taxno v. M/S.industrial Security & Intelligence India Pvt. Ltd.,139, Old
High Court · 2015 · Allowed
Revenue
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
Shree Ram Builders v. Assistant Commissioner Of Income Tax (Osd
High Court · 2015 · Allowed
Assessee
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-8 v. M/S Calibre Personnel Services Pvt. Ltd., Mumbai
High Court · 2015 · Allowed
Revenue
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
Commissioner Of Income Tax-I v. Karan Kanwal Grover....opponent(S
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax- I v. Deepak Petrochem Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Joint Commissioner Of Income Tax v. Shri Dinesh Mills Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Digvijay Cement Co. 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/2405/2013 Of Commissioner Of Income Tax Central-Iv v. Triumph Securities Ltd
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
—
Ita v. Reliance Petroproducts Pvt. Limited, (2010) 322 Itr 158. Hence The Instant Appeal Bythe Revenue
High Court · 2014 · Dismissed
Revenue
M/S Kunal Calcium Limited v. Commissioner Of Income Tax, Panchkula
High Court · 2014 · Allowed
Assessee
Ita/55/2009 Of The Commissioner Of Income Tax v. M/S. Khoday India Ltd
High Court · 2014 · Other
—
Oswal Agro Mills Ltd v. Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Db Income Tax Appeal v. M/S. State Bank Of Bikaner & Jaipur
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. M/S The Nainital Bank Limited, Nainital
High Court · 2013 · Allowed
Revenue
The Commissioner Of Incoem Tax v. Indo Swiss Embroidery Industries Ltd.....opponent(S
High Court · 2013 · Allowed
—
Commissioner Of Income Tax Ii v. Gujarat State Road Transport Corporation....opponent(S
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax-Ii v. M/S Jmc Projects (India) Ltd....opponent(S
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax v. Cadila Pharmaceuticals Ltd.....opponent(S
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Ii v. Growth Compusoft Exports Ltd....opponent(S
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Taxvalsad v. Amoli Organics (P) Ltd
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax-Iii v. Arcotech Ltd (Formerly Sks Ltd
High Court · 2013 · Other
—
Commissioner Of Income Tax Xiii v. Naresh Kumar
High Court · 2013 · Allowed
Revenue
Rc/53/1994 Of Hyderabad Bottling Co. P. Ltd v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax Delhi -Iv v. Delhi Tourism & Transportation Development Corportation Ltd
High Court · 2013 · Dismissed
Assessee
Dcit v. Syncome Formulations (I) Ltd.[[1
High Court · 2013 · Dismissed
—
Commissioner Of Income Tax -Xiii v. Rajinder Kumar
High Court · 2013 · Allowed
Revenue
Visakhapatnam) In I.t.a v. The Appeal Is Accordingly Dismissed. No Order As To Costs
High Court · 2013 · Dismissed
—
M/S Microsoft Corporation (I) Pvt. Ltd v. Deputy Commissioner Of Income Taxand Anr
High Court · 2013 · Allowed
Assessee
The Commissioner Of Income Tax v. M/S Kichha S[Ugar Company Ltd
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax Iv v. Sikandarkhan N Tunvar....opponent(S
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax, Panaji Goa v. Shri. Narayan Rajaram Bandekar
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax – 6, Mumbai v. M/S.tata Infomedia Limited
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax – I, Pune v. Ghodganga Sahakari Sakhar Karkhana Limited
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax, Tds v. M/S.aafloat Textile (India) Limited
High Court · 2013 · Dismissed
Assessee
Prescribed Under Section 43B? v. Ita 104/2002
High Court · 2012 · Allowed
—
Commissioner Of Income Tax Through v. Enchante Jewellery Ltd. Through
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax v. Upendra T. Kapadia,Laxmi Niwas
High Court · 2012 · Allowed
Revenue
Ita/1007/2006 Of The Commissioner Of Income Tax v. M/S Karnataka State Electronics Devt Corpn Ltd
High Court · 2012 · Dismissed
Assessee
By Sri. K v. Aravind, Advocate
High Court · 2012 · Dismissed
—
First Flight Couriers Ltd v. The Dy. Commissioner Of Income Tax,Circle – 4(2), Mumbai
High Court · 2012 · Allowed
Assessee
The Commissioner Of Income Tax-5 v. M/S. Fouress Engineering (India) Ltd
High Court · 2012 · Allowed
Revenue
Ita/64/2012 Of The Commissioner Of Income Tax, Thiruvananthapuram v. M/S.hindustan Latex Ltd., Thiruvananthapuram
High Court · 2012 · Other
—
Indian Drugs And Pharmaceuticals Ltd v. Uoi & Ors
High Court · 2012 · Allowed
—
The Commissioner Of Income Tax, Kolhapur v. The Nira Valley Co-Op. Distillary Ltd., Satara
High Court · 2012 · Other
—
Taxap/65/2000 Of Comm. Of Income Tax v. Krishna Cold Storage
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income Tax City Vi v. M/S., Glaxosmith Kline Pharmaceuticals Ltd
High Court · 2012 · Allowed
Revenue
Itxa-1023 v. Dr.d.y. Chandrachud,J
High Court · 2012 · Dismissed
—
Commisioner Of Income Tax (Central)-I v. Mohan Meakin Limited
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income-Tax - Mumbai v. Ssj Finance & Securities Pvt Ltd
High Court · 2012 · Dismissed
Assessee
Rc/99/1996 Of The Commissioner Of Income Tax Visakhapatnam v. M/S.andhra Ferro Alloys (P) Ltd. Visakhapatnam
High Court · 2011 · Allowed
Revenue
Rc/257/1996 Of The Commissioner Of Income Tax v. M/S. Satya Sai Marine (P) Ltd
High Court · 2011 · Other
—
Itta/27/1999 Of P.ram Gopal Varma v. Dy Commr Of Income Tax (Assts)Hyd
High Court · 2011 · Other
—
Orissa Rural Housing Development Corporation Ltd v. The Assistant Commissioner Of Income Tax, Circle – 1(1), Aayakar Bhawan, Rajaswavihar, Bhubaneswar
High Court · 2011 · Other
—
Ita/26/2011 Of Dy Commissioner Income Tax v. M/S Kumaon Mandal Vikas Nigam Limited
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income Taxi, Nagpur v. M/S. Somras
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax – City-6 v. M/S. Grasim Industries Ltd
High Court · 2011 · Dismissed
Assessee
Deputy Commissioner Of Income Taxspecial Range I, Coimbatore v. M/S.sri Shanmugavel Mills Ltd
High Court · 2011 · Dismissed
Assessee
Itxa/4297/2009 Of The Commissioner Of Income Tax -Iii Pune v. Loknete Balasaheb Desai S.s. K. Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mr. Deepak Chopra, Advocate
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax … v. M/S. S.t. Micro Electronics Pvt. Ltd. … Defendant Through
High Court · 2011 · Allowed
Revenue
Ita/205/2001 Of The Commissioner Of Incometax, Tvm v. The Kerala Automobiles Ltd. Tvm
High Court · 2011 · Allowed
Revenue
Leela Lace Software Solutions Pvt. Ltd v. Assistant Commissioner Of Income Tax-8 (2
High Court · 2010 · Allowed
Assessee
M/S Ssp Ltd v. Commissioner Of Income Tax, Faridabad
High Court · 2010 · Allowed
Assessee
Ashok Kumar v. The Income Tax Officer
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax-Iiiludhiana v. M/S. Mohini Hosiery Millsludhiana
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Taxpatiala v. M/S. Rai Agro Industries Ltd.sangrur
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax I, Chandigarh v. M/S Bhushan Limited
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi-Iv . . . Appellant v. Govind Nagar Sugar Ltd
High Court · 2010 · Other
—
Ita/1703/2009 Of Kerala State Electricity Board v. Dy.commissioner Of Income Tax
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Tax, Patiala v. M/S Roshan Lal Oil Mills (P) Limited, Bathinda
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax v. Jubilant Enpro Pvt. Ltd
High Court · 2010 · Other
—
The Commissioner Of Income Tax v. M/S Ess Ess Kay Engg. Co. Pvt. Ltd
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income-Tax, Haryana, Rohtak v. M/S. Rajdhani Wine Traders,Bhiwani
High Court · 2010 · Dismissed
Assessee
M/S. Si Group India Ltd v. The Income Tax Appellate Tribunal,Mumbai And Others
High Court · 2010 · Allowed
Assessee
Ayakar Bhavan, Mumbai – 400 020 v. Apar Industries Limited,Apart House, 5 Corporate Park
High Court · 2010 · Allowed
—
Ita/369/2009 Of The Commissioner Of Income Tax,Cochin v. M/S.hotel & Allied Traders (P) Ltd,Cochi
High Court · 2010 · Dismissed
Assessee
Ita/915/2009 Of The Commissioner Of Income Tax v. Shri.p.kumaran
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax – V, Pune v. Biostar Pharmaceutical Limited, Pune
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax-15 v. M/S.bright Engineering Works
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax-7 v. M/S.novartis Consumer Health India Private Ltd
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax, Central Ii v. M/S.cmc Computers Ltd
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax, City-8 v. M/S.konega International Pvt.ltd
High Court · 2010 · Allowed
Revenue
Vivek Krishnan Nair v. The Asstt.commissioner Of Income Tax-20(3
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Tax, Central Ii v. M/S.cmc Computers Ltd
High Court · 2010 · Allowed
Revenue
Vivek Krishnan Nair v. The Asstt.commissioner Of Income Tax-20(3
High Court · 2010 · Allowed
Assessee
Ita/198/2009 Of The Commissioner Of Income Tax v. M/S.ishwardas Sons
High Court · 2010 · Allowed
Revenue
Commissioner Of Income-Tax, Shimla v. H.p.state Forest Corporation Ltd
High Court · 2010 · Dismissed
Assessee
M/S.h.p. Tourism Development Corporation Ltd. … v. Commissioner Of Income Tax
High Court · 2009 · Allowed
Assessee
Commissioner Of Income Tax, Madurai v. M/S. Pandian Roadways Corpn. Ltd
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax, Shimla v. M/S.eastbourne Hotels Pvt. Ltd. Shimla
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Lakhani India Ltd
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax, Shimla v. M/S.eastbourne Hotels Pvt. Ltd. Shimla
High Court · 2009 · Allowed
Revenue
The Commissioner Of Income Tax I, Chennai v. M/S. Tvs Motor Company Ltd
High Court · 2009 · Dismissed
Assessee
Ita/745/2009 Of Commissioner Of Income Tax v. M/S. O.e.n. Limited
High Court · 2009 · Dismissed
Assessee
Ita/509/2009 Of The Commissioner Of Income Tax,Kannur v. M/S.k. Viswanatha Subraya Kamath
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax, Rohtak v. M/S Giani Ram & Company, Liquour Contractor,Meham, District Rohtak
High Court · 2009 · Allowed
Revenue
Income Tax Appeal v. M/S.a.m. Bhatkal Financial Services
High Court · 2009 · Allowed
Revenue
Ita/25/2008 Of The Commissioner Of Income-Tax,Tvm v. M/S.kerala State Electricity Board,Tvm
High Court · 2009 · Allowed
Revenue
Ita/59/2008 Of The Commissioner Of Income Tax, Tvpm v. K.sadasivan
High Court · 2009 · Dismissed
Assessee
Assistant Commissioner Of Income Tax, Circle I, Patna v. M/S Patna Central School, Vidyapuri, Kankarbagh, P.o. Lohianagar, Patna
High Court · 2009 · Dismissed
Assessee
Of Chouringhee Sales Beaurea Pvt. Ltd v. Cit (87 Itr 545 (Sc)) Which Directly
High Court · 2009 · Other
—
The Case Of Cit v. Godavari Mannar Sakhar Karkhana
High Court · 2009 · Allowed
Revenue
The Commissioner Of Income Tax-V v. P M Electronics Ltd
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S.dodsal Pvt.ltd
High Court · 2008 · Allowed
Revenue
The Commissioner Of Income Taxcentral – Iii v. Ness Technologies India Ltd
High Court · 2008 · Dismissed
Assessee
The Cit v. M/S.paradise Multimedia Ltd
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income-Tax, Haryana, Rohtak v. M/S Porrits & Spencer (Asia) Ltd., New Delhi
High Court · 2008 · Other
—
Itr/44/1999 Of The Commissioner Of Income Tax v. Official Liquidator Of M/S Essab Computer Pvt. Ltd
High Court · 2008 · Allowed
Revenue
Ita/1/2000 Of Himachal Gramin Bank v. Commr.income Tax
High Court · 2008 · Other
—
The Commissioner Of Income Tax, Patiala v. M/S Himachal Pradesh State Civil Supplies Corporation Limited
High Court · 2008 · Allowed
Revenue
The Cit City-4 Mumbai v. Reliance Share And Stock Brokers
High Court · 2008 · Allowed
Revenue
Commissioner Of Incometax v. Express Hotel
High Court · 2008 · Other
—
Itr/116/1996 Of Saheli Synthetsics Pvt.ltd v. Commissioner Of Income Tax
High Court · 2008 · Other
—
Commissioner Of Income Tax Chennai v. Southern Group Idnustries Limited Raja Annamalai Building
High Court · 2008 · Allowed
Revenue
Commissioner Of Income Tax v. C.n.ramachandran Nairjudge
High Court · 2008 · Allowed
Revenue
The Commissioner Of Income-Tax v. Kannad Sahakari Sakhar
High Court · 2007 · Allowed
Revenue
Aurangabad v. Godaveri (Mannar) Sahakari
High Court · 2007 · Other
—
The Commissioner Of Income-Tax v. Godavari Manar Sahakari Sakhar
High Court · 2007 · Allowed
Revenue
The Commissioner Of Income-Tax v. Godavari Mannar Sahakari Sakhar
High Court · 2007 · Allowed
Revenue
The Commissioner Of Income-Tax v. Samarth Sahakari Sakhar
High Court · 2007 · Allowed
Revenue
The Commissioner Of Income-Tax v. Terna Shetkari Sahakari Sakhar
High Court · 2007 · Allowed
Revenue
The Commissioner Of Income Tax v. Samarth Sahakari Sakhar
High Court · 2007 · Allowed
Revenue
M/S. Tamilnadu Magnesite Ltd v. The Deputy Commissioner Of Income Tax Special Range, Salem
High Court · 2007 · Allowed
Assessee
The Commissioner Of Income Taxnungambakkam High Roadchennai-34 v. M/S.parry Confectionary Ltddare Housemadras – 600 001
High Court · 2007 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Rajasthan State Ltd.]Dated : 09.03.2007
High Court · 2007 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S.msk Constructions Pvt. Ltd.,220 (Old
High Court · 2007 · Allowed
Revenue
Mumbai v. Asst.commissioner Of Income Tax
High Court · 2007 · Other
—
Tc/206/2003 Of Commissioner Of Income Tax v. Nonmag Wires Pvt.ltd
High Court · 2007 · Dismissed
Assessee
The Commissioner Of Income Tax Coimbatore v. M/S. Sakthi Finance Ltd. Coimbatore
High Court · 2007 · Dismissed
Assessee
M/S.krishna Textiles - Applicant(S v. Commissioner Of Income Tax - Respondent(S
High Court · 2006 · Allowed
Assessee
The Commissioner Of Income-Tax, Tamil Nadu-V, Chennai v. M/S.synergy Financial Exchange Ltd., 98A, Dr.radhakrishnan Salai, Chennai 600 004
High Court · 2006 · Allowed
Revenue
M/S.dinosaur Steels Limited v. The Joint Commissioner Of Income Tax, Special Range Ii, Coimbatore
High Court · 2006 · Dismissed
Revenue
The Commissioner Of Income Tax Tamil Nadu V, Chennai v. M/S.nazir Basheer & Co., Tanerry, P.b
High Court · 2006 · Allowed
Revenue
Commissioner Of Income Tax Tamil Nadu-I, Chennai v. M/S.the Enfield India Ltd., 115, Anna Salai, Chennai-15
High Court · 2006 · Allowed
Revenue
Commissioner Of Income Tax Salem v. The Salem Cooperative Spinning Mills Ltd., Kamaraj Nagar, Salem-14
High Court · 2006 · Allowed
Revenue
Vareli Textile Industries - Applicant(S v. Commissioner Of Income-Tax - Respondent(S
High Court · 2006 · Other
—
M/S Mugat Dyeing & Printing Mills - Appellant(S v. A.c.i.t. - Opponent(S
High Court · 2006 · Dismissed
—
The Commissioner Of Income Tax Madras v. The Everest Litho Press Thiruthangal Road Sivakasi
High Court · 2006 · Dismissed
Assessee
Commissioner Of Income Tax - Applicant(S v. Express Hotel P Ltd - Respondent(S
High Court · 2005 · Other
—
In Allied Motors (P) Ltd v. Commissioner Of Incometax (224 Itr 677 - Sc
High Court · 2005 · Dismissed
Revenue
Itxa/137/2004 Of The Commissioner Of Income-Tax, Cituy-Ii Mumbai v. Anfilco Ltd
High Court · 2004 · Other
—

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 352 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 352 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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