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Income-tax Act · Case Law

Section 45 Income Tax Case Law — Capital Gains

Browse 717 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 45 (Capital Gains) 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 45 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 45 (showing 300 of 717)

Principal Commissioner Of Income Tax-4 & Anr. v. M/S Jupiter Capital Pvt. Ltd.
Supreme Court · 2025 · [2025] 1 S.C.R. 431 · Dismissed
Assessee
The Commissioner Of Income Tax – 23 v. M/S. Mansukh Dyeing And Printing Mills
Supreme Court · 2022 · [2022] 8 S.C.R. 785 · Allowed
Revenue
Raj Pal Singh v. Commissioner Of Income-Tax, Haryana, Rohtak
Supreme Court · 2020 · [2020] 9 S.C.R. 185 · Dismissed
Revenue
Commissioner Of Income Tax v. Balbir Singh Maini
Supreme Court · 2017 · [2017] 10 S.C.R. 1073 · Dismissed
Assessee
Vatsala Shenoy v. Joint Commissioner Of Income Tax
Supreme Court · 2016 · [2016] 12 S.C.R. 1 · Partly Allowed
Partly
Pnb Finance Ltd. v. Commissioner Of Income Tax-I, New Delhi
Supreme Court · 2008 · [2008] 15 S.C.R. 556 · Allowed
Assessee
Commissioner Of Income Tax, Mumbai v. D.p. Sandu Bros. Chembur (P) Ltd.
Supreme Court · 2005 · [2005] 1 S.C.R. 895 · Dismissed
Assessee
Delhi Farming And Construction (P) Ltd. v. Commissioner Of Income Tax, Delhi
Supreme Court · 2003 · [2003] 3 S.C.R. 35 · Allowed
Assessee
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr.
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
Revenue
Director Of Income Tax v. M/S. Bharat Diamond Bourse
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 95 · Allowed
Revenue
Commissioner Of Income Tax, Cochin v. Mrs. Grace Collis And Ors.
Supreme Court · 2001 · [2001] 2 S.C.R. 98 · Allowed
Revenue
Commissioner Of Income Tax v. G. Narshimhan (Died) By Heirs
Supreme Court · 1998 · [1998] SUPP. 3 S.C.R. 532 · Partly Allowed
Partly
The Commissioner Of Income Tax, Madhya Pradesh, Bhopal v. H.h. Maharani Usha Devi
Supreme Court · 1998 · [1998] 3 S.C.R. 458 · Dismissed
Assessee
Kartikeya V. Sarabhai v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 746 · Dismissed
Revenue
R.m. Arunachalam Etc. v. Commissioner Of Income Tax, Madras
Supreme Court · 1997 · [1997] SUPP. 2 S.C.R. 64 · Dismissed
Revenue
V.s.m.r. Jagdishchandran (Dead) By Lrs v. Commissioner Of Income Tax, Madras
Supreme Court · 1997 · [1997] SUPP. 2 S.C.R. 83 · Dismissed
Revenue
Commissioner Of Income Tax, Gujarat v. Mis. Electric Control Gear Mfg. Co.
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 570 · Partly Allowed
Partly
Commissioner Of Income Tax, Gujarat v. M/S. Artex Manufacturing Company
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 608 · Allowed
Revenue
Anarkali Sarabhai, :Shahibag House, Ahmedabad v. Commissioner Of Income Tax, Ahmedahad
Supreme Court · 1997 · [1997] 1 S.C.R. 500 · Dismissed
Revenue
M/S Escorts Farms (Ramgarh) Ltd. v. The Commissioner Of Income Tax, New Delhi
Supreme Court · 1996 · [1996] SUPP. 7 S.C.R. 18 · Dismissed
Revenue
H.h. Sir Rama Varma (Dead) By L.rs. v. Commissioner Of Income-Tax, Kerala
Supreme Court · 1993 · [1993] SUPP. 3 S.C.R. 512 · Dismissed
Revenue
Vania Silk Mills (P) Ltd. v. Commissioner Of Income-Tax, Ahmedabad
Supreme Court · 1991 · [1991] 3 S.C.R. 577 · Allowed
Assessee
Shrl Sunil Slddharthbhal Etc v. Commissioner Of Income Tax, Ahmedabad Etc.
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 102 · Allowed
Assessee
Commissioner Of Income Tax, Bangalore Etc. Etc. v. B. C. Srinivasa Setty, Etc. Etc.
Supreme Court · 1981 · [1981] 2 S.C.R. 938 · Dismissed
Assessee
Commissioner Of Income Tax, Gujarat-Ii, Ahmedabad v. R. M. Amin
Supreme Court · 1976 · [1977] 2 S.C.R. 220 · Dismissed
Assessee
Shekhawati General Traders Ltd. v. Income Tax Officer, Company Circle I, Jaipur
Supreme Court · 1971 · [1972] 1 S.C.R. 927 · Allowed
Assessee
Income-Tax Officer, Kolar And Another v. Seghu Buchiah Setty
Supreme Court · 1964 · [1964] 7 S.C.R. 148 · Dismissed
Assessee
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
Mrs. Kamla Ajmera v. Pr. Commissioner Of Income Tax
High Court · 2024 · Other
The Commissioner Of Income Taxchennai v. Ramaniyam Ganesh
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. Y.jagan Mohan
High Court · 2024 · Dismissed
Assessee
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
Wp/9724/2023 Of Mr. Vinay Narayanswamy v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Wp/13562/2022 Of Smt Yashodara Marar v. Income Tax Officer
High Court · 2022 · Allowed
Assessee
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
Thr Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
Manoj Dwarkadas Pritmani v. Common Oral Order
High Court · 2021 · Allowed
Manoj Dwarkadas Pritmani v. Common Oral Order
High Court · 2021 · Allowed
Ita/66/2017 Of A.t.sheriff v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/291/2013 Of Commissioner Of Income Tax v. Shri. Vikram Reddy
High Court · 2021 · Dismissed
Assessee
M/S Skyland Builders P. Ltd v. Income Tax Officer
High Court · 2020 · Other
Ita/320/2011 Of Shri. Navin Jolly v. The Income-Tax Officer
High Court · 2020 · Dismissed
Revenue
Sarang v. Kotwal, Jj
High Court · 2019 · Dismissed
Hero Motocorp Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Ita/82/2010 Of Sri.s.k.ravikumar v. The Income Tax Officer
High Court · 2018 · Dismissed
Revenue
By Sri.k v. Aravind, Advocate
High Court · 2018 · Dismissed
Itta/145/2018 Of N R Krishna Murthy v. Comissioner Income Tax
High Court · 2018 · Dismissed
Revenue
By Sri. K v. Aravind, Advocate
High Court · 2018 · Other
Commissioner Of Income Tax Del v. M/S Bharat Hotels Ltd
High Court · 2018 · Allowed
Revenue
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Appellan I v. M/S Mobisott Tele Solutions P. Ltd
High Court · 2018 · Dismissed
Surjit Kumar Chetal v. Commissioner Of Income Tax-Xv
High Court · 2017 · Allowed
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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