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Income-tax Act · Case Law

Section 44AD Income Tax Case Law — Presumptive Business Income

Browse 69 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 44AD (Presumptive Business Income) 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 44AD has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 44AD (showing 69 of 69)

Pan:abnpn9388G … v. Principal Commissioner Of Income Tax, Panaji, Having Office At Aaykar Bhavan, Plot No. 5, Edc Complex, Patto Plaza, Panaji, Goa - 403001 Income Tax, Panaji, Having Office At Aaykar Bhavan, Plot No. 5,
High Court · 2025 · Allowed
Assessee
Prabhakar Nerulkar, Aged 49 Years,Residing At House No. 208, Nearhanuman Temple, Verem, Bardez, Goa v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot No. 5, Edc Complex, Pattoplaza, Panaji, Goa — 403 001
High Court · 2025 · Other
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Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
The Hon’ble Sri Justice G.narendarand.the Hon’ble Sri Justice v. Gopala Krishna Rao
High Court · 2024 · Allowed
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Principal Commissioner Of Income Tax, Kol-3, Kolkata v. Sikaria Infraprojects Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Telco Co-Operative Society Ltd., Through Its Secretary Shri. Amitesh Pandey … v. Commissioner Of Income Tax, Jamshedpur, P.o. +P.s-Bistupur, District, Jamshedpur
High Court · 2024 · Dismissed
Revenue
Telco Co-Operative Society Ltd., Through Its Secretary Shri. Amitesh Pandey … v. Commissioner Of Income Tax, Jamshedpur, P.o. +P.s-Bistupur, District, Jamshedpur
High Court · 2024 · Dismissed
Revenue
Telco Co-Operative Society Ltd., Through Its Secretary Shri. Amitesh Pandey … v. Commissioner Of Income Tax, Jamshedpur, P.o. +P.s-Bistupur, District, Jamshedpur
High Court · 2024 · Dismissed
Revenue
Telco Co-Operative Society Ltd., Through Its Secretary Shri. Amitesh Pandey … v. Commissioner Of Income Tax, Jamshedpur, P.o. +P.s-Bistupur, District, Jamshedpur
High Court · 2024 · Dismissed
Revenue
Wp(C)/37788/2015 Of Sri.ambadi Krishna Menon v. The Principal Chief Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
The Appellant Also Relied On The Decision Of This Court In M.a.no. 56 Of 2011 (Trishul Constructions v. Commissioner Ofincome Tax, Muzaffarpur & Anr.), Which Considered Theaforesaid Questions
High Court · 2023 · Partly Allowed
Partly
Ma/56/2011 Of Trishul Constructions v. Commissioner Of Income Tax, Muzaffarpur Having Its Office At Bela Kothi, Muzaffarpur
High Court · 2023 · Partly Allowed
Partly
Sengoda Gounder Natarajan v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
T.c.a. No. 89 Of 2022 v. Income Tax Officer, Ward – 1(3), Salem
High Court · 2022 · Dismissed
Revenue
/7917-Wp-1333-21.Doc v. Cit
High Court · 2022 · Allowed
Assessee
Balaraj Singh v. Commissioner Of Income Tax, Cuttack, And Another
High Court · 2022 · Other
—
…. Appellant Mr.a.k. Roy, Advocate v. Commissioner Of Income Tax, Bhubaneswar
High Court · 2022 · Allowed
Assessee
Pachayappan,S/O.ramanujam v. The Income Tax Officer (Ward 1),Office Of The Income Tax Officer Ward 1,No.1, Chairman Subbrayar Street,West Shanmugapuram,Villupuram
High Court · 2021 · Dismissed
Revenue
R.mathaiyan v. Assistant Commissioner Of Income Tax,Circle-2, No.3, Gandhi Road,Salem
High Court · 2021 · Allowed
Assessee
The Hon’ble Mr. Justice v. Srishananda
High Court · 2021 · Allowed
—
Mr.anandkumar(Pan: Abqpk0805N v. The Assistant Commissioner Of Income Tax,Circle-2, Salem
High Court · 2020 · Dismissed
Revenue
Engineering Profesional Co. Pvt Ltd v. The Deputy Commissioner Of Income Tax Circle 1(1)(1
High Court · 2020 · Allowed
Assessee
Iapl/281/2017 Of Jugender Singh Yadav v. Principal Commissioner Of Income Tax Agra And Another
High Court · 2019 · Dismissed
Revenue
+ Ita 848/2018 Shri Yash Dev Bahl v. Deputy Commissioner Of Income Tax
High Court · 2018 · Other
—
"3. It May Not Be Necessary For Us To Decide Thesubstantial Question Of Law Framed For Consideration,On Account Of The Low Tax Effect In This Appeal. Thisissue Was Considered By Us In The Case Of Comm v. M/S.bafna & Associates,
High Court · 2018 · Dismissed
—
Ita/54/2017 Of Vijay Jain v. The Commissioner Of Income Tax (Appeals)
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Jaipur-Ii, Jaipur Raj v. By Way Of This Appeal, The Appellant Has Challenged Thejudgment And Order Of The Tribunal Whereby The Tribunal Haspartly Allowed The Appeal Of The Assessee Reversing The View Takenby The Ao As Well As
High Court · 2018 · Allowed
Revenue
Tax Appeal No.14 Of 2015 v. Commissioner Of Income Tax, Having Its Office At Office Road, P.o & P.s. Office Road, Jamshedpur, Dist – East Singhbhum
High Court · 2018 · Dismissed
Revenue
Tax Appeal No.15 Of 2015 v. Commissioner Of Income Tax, Having Its Office At Office Road, P.o & P.s. Office Road, Jamshedpur, Dist – East Singhbhum Office Road, Jamshedpur, Dist – East Singhbhum
High Court · 2018 · Dismissed
Revenue
Tax Appeal No.16 Of 2015 v. Commissioner Of Income Tax, Having Its Office At Office Road, P.o & P.s. Office Road, Jamshedpur, Dist – East Singhbhum
High Court · 2018 · Dismissed
Revenue
Tax Appeal No.17 Of 2015 v. Commissioner Of Income Tax, Having Its Office At Office Road, P.o & P.s. Office Road, Jamshedpur, Dist – East Singhbhum
High Court · 2018 · Dismissed
Revenue
M/S Madhup Kumar Singh Son Of Shri S.p. Singh, R/O Adhuri Niwas, P.o.& P.s. Rajopatti, Dumra Road, Sitamarhi, Dist.- Sitamarhi. At Present Mai Asthan, Damuchak, Muzaffarpur v. Addl. Commissioner Of Income Tax, Range-1,Muzaffarpur
High Court · 2018 · Other
—
M/S Ram Avtar Pareek, 4F, Natraj Colony, Tonk Road, Jaipur v. The Income Tax Officer, Ward 6 (2), Jaipur
High Court · 2017 · Allowed
Assessee
The Commissioner Of Income Tax, Patiala v. M/S Ram Kumar, Govt. Contractor
High Court · 2016 · Allowed
Revenue
Ajay Kumar Singh, Son Of Late Ram Suyash Singh, 303, Jag Kailash Place, New Patliputra Colony, Patna v. Commissioner Of Income Tax- Ii, Patna
High Court · 2016 · Allowed
Assessee
Assessee / Appellant / Respondent / v. The Commissioner Of Income Tax, Bihar, Patna
High Court · 2016 · Allowed
Assessee
Developers And Investors P. Ltd v. In The Order Under Appeal Before Us, The Tribunal Affirmed Theorder Passed By The Commissioner Of Income Tax (Appeals) Holding
High Court · 2015 · Dismissed
Revenue
Developers And Investors P. Ltd v. In The Order Under Appeal Before Us, The Tribunal Affirmed Theorder Passed By The Commissioner Of Income Tax (Appeals) Holding
High Court · 2015 · Dismissed
Revenue
Developers And Investors P. Ltd v. In The Order Under Appeal Before Us, The Tribunal Affirmed Theorder Passed By The Commissioner Of Income Tax (Appeals) Holding
High Court · 2015 · Dismissed
Revenue
Developers And Investors P. Ltd v. In The Order Under Appeal Before Us, The Tribunal Affirmed Theorder Passed By The Commissioner Of Income Tax (Appeals) Holding
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax, Delhi v. Sudhir Budhraja
High Court · 2015 · Dismissed
Assessee
Tax Case No.8 Of 2012 v. Assistant Commissioner Of Income Tax, Circle-I, Bhilai, Chhattisgarh
High Court · 2015 · Allowed
Assessee
M/S. Krishan Kumar Sud v. Commissioner Of Income Tax-Ii, Amritsar
High Court · 2015 · Allowed
Assessee
Rajendra Menon) (C v. Sirpurkar
High Court · 2014 · Dismissed
—
Chandra Prakash Chaudhary v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Chandra Prakash Chaudhary v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Itta/287/2003 Of Commissioner Of Income Tax v. M/S Inter Continental Constructions
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax-Xii v. Subodh Gupta
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Patiala v. Www
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax, Andhra Pradesh – I, Hyderabad v. $ Y. Ramachandra Reddy,843, Banjara Avenue,Banjara Hillshyderabad …
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax (Central), Kanpur v. Surjit Singh & Sons (Huf
High Court · 2013 · Other
—
K.kannan v. The Assistant Commissioner Of Income Tax, Circle-I, No.100, Nanjikottai Road Thanjavur 613 007, Tamil Nadu
High Court · 2013 · Allowed
Assessee
The Commissioner Of Income Tax -Vi ……Appellantthrough: Sh. Sanjeev Sabharwal, Sr. Standing Counsel With Sh. Puneet Gupta, Jr. Standing Counsel v. Vatika Construction Pvt. Ltd. …
High Court · 2012 · Dismissed
Assessee
Itta/473/2011 Of The Commissioner Of Income Tax-Iv v. M/S. Meghadoot Drillers,
High Court · 2012 · Dismissed
Assessee
Itta/470/2011 Of The Commissioner Of Income Tax-Iv, v. M/S. Medhadoot Drillers,
High Court · 2012 · Dismissed
Assessee
Itta/295/2011 Of The Commissioner Of Income Tax -Iv v. M/S. Meghadoot Drillers
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax-I v. M/S California Design & Construction Inc India Ltd
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income Tax-I, Chandigarh v. M/S Chandigarh Construction Co. (P) Ltd
High Court · 2011 · Allowed
Revenue
Trichirapalli v. D. Rathinam
High Court · 2011 · Dismissed
—
Ita/64/2010 Of K.p.chandradasan v. Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Aggarwal Engineering Co v. Assistant Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
M/S. J.j. Associates Through Its Partner Janki Gupta v. Commissioner Of Income Taxpatiala
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax-Ii v. Surinder Pal Anand
High Court · 2010 · Allowed
Revenue
Rajesh Syal v. Commissioner Of Income-Tax-I, Bassi Building,Sector 17-A, Chandigarh
High Court · 2009 · Dismissed
Revenue
The Commissioner Of Income Tax,Faridabad v. Brij Pal Sharma, Prop M/S B.p.sharma & Co,Faridabad
High Court · 2009 · Dismissed
Assessee
The Cit, Mumbai City-20, Mumbai v. Mr.r.ashokan With Ms.suchitra Kamble For The
High Court · 2009 · Dismissed
Assessee
For Approval And Signature v. R.k. Construction Co. - Opponent
High Court · 2008 · Dismissed
—
Court In Vijaykumar M.hirakhanwala Huf v. Income-Tax Officer & Ors. Reported In 287 Itr 443
High Court · 2008 · Allowed
Assessee
Commissioner Of Income Tax - Appellant(S v. M.v.construction Co. - Opponent(S) ==============================================================
High Court · 2006 · Dismissed
Assessee

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

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