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Case Law › Section 44AD
Income-tax Act · Case Law

Section 44AD Income Tax Case Law — Presumptive Business Income

Browse 47 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 47 of 47)

Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
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Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kol-3, Kolkata v. Sikaria Infraprojects Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Telco Co-Operative Society Ltd 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
Ma/56/2011 Of Trishul Constructions v. Commissioner Of Income Tax, Muzaffarpur
High Court · 2023 · Partly Allowed
Partly
Sengoda Gounder Natarajan v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
T.c.a v. Income Tax Officer, Ward – 1(3), Salem
High Court · 2022 · Dismissed
Revenue
Balaraj Singh v. Commissioner Of Income Tax, Cuttack, And Another
High Court · 2022 · Other
—
R.mathaiyan v. Assistant Commissioner Of Income Tax,Circle-2
High Court · 2021 · Allowed
Assessee
Mr.anandkumar( 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/54/2017 Of Vijay Jain v. The Commissioner Of Income Tax (Appeals)
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
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 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
Commissioner Of Income Tax, Delhi v. Sudhir Budhraja
High Court · 2015 · Dismissed
Assessee
Tax Case 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
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
High Court · 2013 · Allowed
Assessee
Itta/473/2011 Of The Commissioner Of Income Tax-Iv v. M/S. Meghadoot 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 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
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

Key issues litigated under Section 44AD

Section 44AD case law — FAQs

What does Section 44AD of the Income-tax Act deal with?
Section 44AD relates to Presumptive Business Income. This page collects 47 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 44AD.
How many case laws are available on Section 44AD?
EaseValue has indexed 47 income-tax judgments citing Section 44AD — each with parties, citation, court, year, outcome and the full order text.
How can Section 44AD judgments help my case?
They show how courts have decided Section 44AD disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

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

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