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Case Law › Section 45
Income-tax Act · Case Law

Section 45 Income Tax Case Law — Capital Gains

Browse 370 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 370)

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
Vatsala Shenoy v. Joint Commissioner Of Income Tax
Supreme Court · 2016 · [2016] 12 S.C.R. 1 · Partly Allowed
Partly
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
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
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
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
Shambhawee Raghabendra Bais v. The Chief Commissioner Of Income Tax & Ors
High Court · 2025 · Other
—
M/S.coromondel Cabeles P. Ltd.,A v. The Assistant Commissioner Of Income Tax,Company Circle – I (3),Chennai
High Court · 2025 · Dismissed
Revenue
T.r.balasubramanium v. The Asst Commissionerof Income Tax City Circle Vii(2), Chennai
High Court · 2025 · Allowed
Assessee
I.assistant Commissioner Of Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd. (2008) 14 Scc 171 Kutch Stock Exchange Ltd. (2008) 14 Scc 171
High Court · 2025 · Allowed
Revenue
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2025 · Other
—
Itta/527/2006 Of Smt. Shantha Vidyasagar Annam v. Income Tax Officer, Ward-4(2) Hyderabad
High Court · 2025 · Allowed
Assessee
Mrs. Kamla Ajmera v. Pr. Commissioner Of Income Tax
High Court · 2024 · Other
—
Punjab National Bank v. Pr. Commissioner Of Income Tax, Delhi - V
High Court · 2024 · Other
—
Shriram City Union Finance Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wa/100568/2023 Of The Commissioner Of Income Tax (Tds) v. M/S Tushira Industries
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Taxinternational Taxation Wardcoimbatore v. Muruganand Swarnamala48, West Ponnurangam Roadr.s.puram, Coimbatore – 641 002Pan: Agvps 9513 R
High Court · 2024 · Dismissed
Assessee
T.c.a v. The Income Tax Officer,Business Ward – I (1),Chennai – 600 034
High Court · 2024 · Allowed
Assessee
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
Ita/103/2023 Of The Pr. Commissioner Of Income-Tax v. Kola Venkat Rama Naidu
High Court · 2024 · Other
—
Ita/94/2023 Of The Pr Commissioner Of Income Tax v. Late Smt K Leelavathy
High Court · 2024 · Other
—
Mr. D.k. Samal, Advocate v. Income Tax Officer, Ward-5(3), Bhubaneswar
High Court · 2024 · Dismissed
Revenue
I. The Commissioner Of Income Tax And Others v. Shri K. Ramachandra Rao In Ita
High Court · 2024 · Allowed
Revenue
Nishithkumar Mukeshkumar Mehta,Resident Of Flat v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Cairnhill Cgpe Limited v. The Assistant Commissioner Of Income Tax (International Taxation) Circle 1(2)(1) New Delhi
High Court · 2024 · Other
—
Principal Commissioner Of Income v. Gomantak Eximis Ltd
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax 10 v. Inderjit Singh Sodhi (Huf
High Court · 2024 · Allowed
Revenue
Ita/47/2020 Of The Principal Commissioner Of Income Tax v. Reena Jose
High Court · 2024 · Allowed
Revenue
Nc: 2024:Khc:12157-Dbita v. St. Joseph's Monastery[2
High Court · 2024 · Dismissed
—
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
—
Limited, Seawoods Navi Mumbai, Navi v. Deputy Commissioner Of
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax, J&K, Srinagar/Jammu v. Dr. Karan Singh
High Court · 2024 · Dismissed
Assessee
Wp(C)/28098/2022 Of Oravanthuruthil Chandran Joji v. Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Bhk Trading Llp v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Wp/9724/2023 Of Mr. Vinay Narayanswamy v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Itxa/807/2018 Of Pr. Commissioner Of Income Tax-10 v. Nilkanth Tech Park Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Wp/7647/2023 Of Mr.sanath Kumar Murali v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Pankaj Kumar, Son Of Shri Suresh Prasad Sinha v. Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Wpc/4891/2022 Of Smt Punam Singh v. The Principal Chief Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited
High Court · 2023 · Dismissed
Assessee
Ita/161/2010 Of Nawal Kishore Kejriwal v. Commissioner Of Income Tax, Kolkata-Ix
High Court · 2023 · Allowed
Assessee
A Division Of M/S.indus Ind Bank Ltd) v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Allowed
Assessee
Wp/16692/2022 Of Xiaomi Technology India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
The Commissioner Of Income Tax,Trichy – 1 v. The Lakshmi Vilas Bank Ltd.,Salem Road, Kathaparai,Karur
High Court · 2022 · Other
—
Rc/2/2004 Of Commissioner Of Income Tax v. K. Visweswara Reddy
High Court · 2022 · Other
—
Wp/13562/2022 Of Smt Yashodara Marar v. Income Tax Officer
High Court · 2022 · Allowed
Assessee
Ita/232/2019 Of Bindu Premanandh v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/635/2016 Of M/S Gokuldas Exports v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Shriram Transport Finance Company Limitedno v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
Crlatr/62/2018 Of B. Suryanarayana Raju v. Dy Commissioner Of Income-Tax
High Court · 2022 · Remanded
—
Crlatr/20/2018 Of B. Radha v. Dy Commissioner Of Income-Tax
High Court · 2022 · Other
—
Crlatr/53/2018 Of B. Teja Babu v. Dy. Commissioner Of Income-Tax
High Court · 2022 · Other
—
M/S. Ashok Leyland Ltd.,19, Rajaji Salaichennai - 600 001 v. The Assistant Commissioner Of Income Taxcompany Circle - 1 (1)Chennai - 600 034
High Court · 2022 · Other
—
Wp/2475/2015 Of Dinesh Vazirani v. The Principal Commissioner Of Income Tax - 7 And Anr
High Court · 2022 · Other
—
Neutral Citation No: 2022/Dhc/001117 v. The Assistant Commissioner Of Income Tax Central Circle-20
High Court · 2022 · Dismissed
Revenue
Itxa/1866/2017 Of Pr. Commissioner Of Income Tax-14 v. Aditya Birla Telecom Ltd
High Court · 2022 · Dismissed
Assessee
Rp/107/2021 Of The Deputy Commissioner Of Income Tax v. M/S.k.t.c. Automobiles
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax - I, Kolkata v. Smt. Shikha Roy
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax - 1, Kolkata v. M/S. Orchid Griha Nirman Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Command Constructions Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Kolkata-1, Kolkata v. M/S. Blue Heaven Griha Nirman Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Ita/254/2021 Of Antony Parakal Kurian v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
M/S.sakthi Finance Limited v. The Assistant Commissioner Of Income Tax,Company Circle - I(1),Coimbatore
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax-I v. M/S. Elgi Finance Limitedindia Housetrichy Roadcoimbatore - 18
High Court · 2021 · Other
—
The Commissioner Of Income Tax-I,Coimbatore v. M/S.sakthi Finance Limited
High Court · 2021 · Dismissed
Assessee
Ita/475/2016 Of The Pr Commissioner Of Income Tax v. Smt Sarojini M Kushe
High Court · 2021 · Dismissed
Assessee
Ita/653/2016 Of The Pr Commissioner Of Income Tax v. M/S Cpc Logistics Ltd
High Court · 2021 · Dismissed
Assessee
M/S.tamilnadu Brick Industries v. The Income Tax Officer,Non-Corporate Circle-8(1),Chennai 600 106
High Court · 2021 · Dismissed
Revenue
Ita/179/2014 Of The Commissioner Of Income Tax-1, Kochi v. M/S.cochin Malabar Estates & Industries Ltd
High Court · 2021 · Dismissed
Assessee
Court In G.k.n. Driveshaft (India) Limited v. Income Taxofficer – 259 Itr 19 Was Never Followed Insofar As Thepetitioner
High Court · 2021 · Allowed
Assessee
Hareshbhai Mathurbhai Zinzuwadia v. Assistant Commissione Of Income Tax Circle 2(1), Rajkot
High Court · 2021 · Allowed
Assessee
Ita/216/2013 Of M/S. Appolo Tyres Ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Dismissed
Revenue
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/293/2019 Of Pr. Commissioner Of Income Tax-4 v. M/S Vectra Consulting
High Court · 2021 · Allowed
Revenue
Ita/291/2013 Of Commissioner Of Income Tax v. Shri. Vikram Reddy
High Court · 2021 · Dismissed
Assessee
Tca/816/2019 Of Commissioner Of Income Tax v. M/S.vgn Builders Pvt Ltd
High Court · 2021 · Other
—
Tax Case Appeal v. The Income Tax Officer, Non Corporate Ward – 3(1) Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
Tc/598/2008 Of M/S.andal Thirumanakoodam v. The Income Tax Officer
High Court · 2021 · Other
—
Ita/192/2015 Of K R Satyanarayana v. The Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Ita/29/2017 Of The Commissioner Of Income Tax v. M/S Canara Bank
High Court · 2020 · Allowed
Revenue
Ita/572/2013 Of The Commissioner Of Income-Tax v. M/S Amco Batteries Ltd
High Court · 2020 · Allowed
Revenue
M/S Skyland Builders P. Ltd v. Income Tax Officer
High Court · 2020 · Other
—
Ita/154/2014 Of M/S Padmini Products (P) Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Asian Satellite Broadcast Pvt. Ltd. … v. Income Tax Officer, Circle 6(1)(3) And Others …
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.shardlow India Ltd.,Chennai-11
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I v. Shri.s.yogarathnam
High Court · 2020 · Allowed
Revenue
Ita/318/2012 Of Commissioner Of Income Tax v. Sri C Ramaiah Reddy
High Court · 2020 · Other
—
Ita/407/2015 Of Pr. Commissioner Of Income Tax v. Sri C Ramaiah Reddy
High Court · 2020 · Dismissed
Assessee
Ita/406/2015 Of Pr. Commissioner Of Income Tax v. Sri C Ramaiah Reddy
High Court · 2020 · Dismissed
Assessee
Ita/320/2011 Of Shri. Navin Jolly v. The Income-Tax Officer
High Court · 2020 · Dismissed
Revenue
Itxa/1740/2017 Of Principal Commissioner Of Income Tax-31 Mumbai v. Rakesh Kumar Agarwal
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, …Appellant/Revenuebhopal v. M/S Diamond Securities Pvt. Ltd., Bhopal …Respondent/Assessee
High Court · 2020 · Dismissed
Assessee
Taxap/1091/2008 Of Arun Munshaw Huf v. Income Tax Officer, Ward 7(1)
High Court · 2020 · Allowed
Assessee
Taxap/1064/2018 Of Gujarat Rajya Kamdar Sabha Union Machiwadi v. The Income Tax Officer
High Court · 2020 · Allowed
Assessee
Principal Commissioner Of Income Tax Central I v. M/S.india Poultry Farm
High Court · 2019 · Dismissed
Assessee
Wa/3031/2019 Of Prof. P.n. Shetty v. Office Of The Income Tax Officer
High Court · 2019 · Dismissed
Revenue
Wp/11618/2016 Of Devas Multimedia Private Limited v. The Principal Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
M/S.c.sudarsana Srinivasan [Huf] Chennai – 600 010 v. The Assistant Commissioner Of Income Tax, Business Circle – Xiv, Chennai
High Court · 2019 · Dismissed
Revenue
Hitesh Mansukhlal Bagdai v. The Assistant Commissioner Of Income Tax Central Circle - 1
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Central-2, Chennai-34 v. M/S.ram Krishnan Kulwant Raiholdings Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Union Of India v. C A V Judgment
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax 2 v. M/S. B.rangaswamy Naidu Orchards Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Sarang v. Kotwal, Jj
High Court · 2019 · Dismissed
—
Wp/4364/2019 Of Kingfisher Capital Clo Ltd v. Commissioner Of Income Tax, (International Taxation) 3, Mumbai And Ors
High Court · 2019 · Other
—
M/S.tilokchand & Sons,Hiran Bros, 39 v. The Income Tax Officer,Ward Ii (4), Madurai
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Chandigarh v. Shri Mahipinder Singh Sandhu
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Central – 2 Mumbai v. M.s.sanklecha, Jj
High Court · 2019 · Allowed
Revenue
Forbes & Co Ltd, Mumbai v. The Assistant Commissioner Of Incometax 1(1)(2), Mumbai & Ors
High Court · 2019 · Other
—
Itxa/1620/2016 Of Principal Commissioner Of Income Tax-31 v. M/S. S.c. Brothers
High Court · 2019 · Allowed
Revenue
Itxa/1188/2016 Of Pr Commissioner Of Income Tax-1 v. Tata Communications Ltd
High Court · 2019 · Allowed
Revenue
Hero Motocorp Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax Ii, Coimbatore v. Sri A.vadivel
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Circle Xii, Chennai v. M/S.south East Construction Co.,Chennai-92
High Court · 2018 · Dismissed
Assessee
Ita/238/2012 Of The Commissioner Of Income Tax v. M/S. Harrisons Malayalam Ltd
High Court · 2018 · Allowed
Revenue
Ita/82/2010 Of Sri.s.k.ravikumar v. The Income Tax Officer
High Court · 2018 · Dismissed
Revenue
Tax Case (Appeal) v. The Assistant Commissioner Of Income-Tax,Business Circle-I,Room
High Court · 2018 · Allowed
Assessee
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
Wta/1/2018 Of Devineni Lakshmi v. The Principal Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ita/33/2010 Of The Commissioner Of Income Tax v. M/S.harbour View
High Court · 2018 · Allowed
Revenue
Tca/143/2009 Of M/S Jaidayal Prannath Kapur v. The Income Tax Officer
High Court · 2018 · Other
—
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
Principal Commissinoer Of Income Tax 1 v. Prakashchandra S Soni Huf
High Court · 2018 · Dismissed
Assessee
Taxap/672/2018 Of Principal Commissioner Of Income Tax Rajkot 1 v. Heenaben Bhadresh Mehta
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Rajkot-1 v. Jaydevsinh Navalsinh Jadeja
High Court · 2018 · Dismissed
Assessee
Ita/1622/2009 Of The Commissioner Of Income Tax v. Dr.p.n.bhaskaran
High Court · 2018 · Allowed
Revenue
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
—
Principal Commissioner Of Income Tax I v. M/S.essorpe Mills Ltd
High Court · 2018 · Allowed
Revenue
Commissioner Of Income-Tax, Chennai v. M/S.sri Vasavi Gold & Bullion Pvt. Ltd
High Court · 2018 · Allowed
Revenue
D.b. Income Tax Appeal v. A.c.i.t., Circle-1, Jodhpur (Raj
High Court · 2018 · Allowed
Revenue
Ita/251/2015 Of Shri Sreedhar Asok Kumar v. The Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Ita/88/2015 Of V.a.jose v. The Deputy Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Kailash Nath & Associates v. Principal Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Late Shri Kailash Chand Garg v. The Commissioner Of Income Tax, Central Revenue Building, Rawatbhata Road, Kota
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Alwar v. Shri Kundan Lal Badshah, Plot
High Court · 2017 · Dismissed
Assessee
M/S Raj Kumar Jain & Sons (Huf) v. The Commissioner Of Income Tax, Central Revenue Building Jaipurroad, Ajmer
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Sh. Ram Prakash Miyan Bazaz., S
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. M/S Mittal Brothers & Co. 72
High Court · 2017 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 v. Dr.d.ramamurthy
High Court · 2017 · Dismissed
Assessee
Surjit Kumar Chetal v. Commissioner Of Income Tax-Xv
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Kota v. M/S Bhatia & Company (Md) 16-C, Vallabh Nagar, Kota
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Bhargava Lodha Stock Brokers Pvt. Ltd., S
High Court · 2017 · Dismissed
Assessee
Appell v. Sh. Sewa Singh Sekhwan
High Court · 2017 · Allowed
—
The Commissioner Of Income Tax, Ajmer v. Swami Complex Pvt. Ltd., Pandit Deen Dayal Marg, Near Indiamotors, Ajmer
High Court · 2017 · Dismissed
Assessee
C I T, Ajmer Income Tax Department, Ajmer v. M/S. Aditya Mills Ltd., Madanganj, Kishangarh, District Ajmer
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Ajmer v. M/S. India Motors Pvt. Ltd., Kutchery Road, Ajmer
High Court · 2017 · Dismissed
Assessee
Commissionr Of Income Tax, Jaipur-Ii, Jaipur v. Rajasthan Housing Board, Jan Path, Jyoti Nagar, Jaipur
High Court · 2017 · Allowed
Revenue
Tca/319/2017 Of The Commissioner Of Income Tax v. S.s.m.ahmed Hussain
High Court · 2017 · Dismissed
Assessee
M/S Pure Drinks (New Delhi) Ltd v. Income Tax Department
High Court · 2017 · Other
—
Ita/1797/2009 Of The Commissioner Of Income Tax v. Shri.k.v.mohammed Zakir
High Court · 2017 · Allowed
Revenue
Txa/86/2014 Of Shri Pundalik K. Khaunte v. Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -4 v. M/S Gda Finvest & Trade P. Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Taxnon Corporate Ward – 10(2)Chennai v. Shri Gumanmal Jainflat No.a-2, Rain Forestno.57, New
High Court · 2017 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax2, Chandigarh v. M/S Quark Media House India Pvt. Ltd. Mohali
High Court · 2017 · Allowed
Revenue
Wp/510/2010 Of The Commissioner Of Income Tax v. M/S. Umicore Finance Luxembourg
High Court · 2016 · Other
—
Ita/340/2009 Of The Commissioner Of Income Tax v. Mrs Shakuntala Devi
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. Shri. S.a.sowrirajan
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax, Circle Ii, Madurai v. M/S.m.r.m.plantations Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Ita/237/2003 Of Commissioner Of Income Tax Asr v. M/Ssachdev And Sons
High Court · 2016 · Dismissed
Assessee
Income Tax Officer (Technical), Patna v. Satish Kumar Keshri
High Court · 2016 · Dismissed
Assessee
Itxa/2337/2013 Of Commissioner Of Income Tax - Central-Iv v. M/S. B. Arunkumar And Co
High Court · 2016 · Allowed
Revenue
Ita/205/2015 Of The Commissioner Of Income Tax v. M/S Chaitanya Properties Pvt Ltd
High Court · 2016 · Dismissed
Assessee
Ita/303/2015 Of Principle Commissioner Of Income Tax v. Sri C.gopalaswamy
High Court · 2016 · Allowed
Revenue
Lakshmi Automatic Loom Works Limited v. Directorate Of Income Tax (Recovery) & Anr
High Court · 2016 · Other
—
The Commissioner Of Income Tax v. Hcl Infosystems Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi v. Suman Dhamija
High Court · 2015 · Dismissed
Assessee
M/S.cadd Centre v. The Assistant Commissioner
High Court · 2015 · Allowed
—
Priya Mahajan v. Commissioner Of Income Tax (Appeals), Chandigarh And Another
High Court · 2015 · Dismissed
Revenue
Court 1N-Commissioner Ofincome Tax, Faridabad v. Ghanshyam (Huf
High Court · 2015 · Dismissed
Assessee
Aavkar Infrastructure Company v. Income Tax Officer Ward - 9 (2) & 1
High Court · 2015 · Allowed
Assessee
Teletube Electronics Ltd v. Teletube Electronics Ltd
High Court · 2015 · Allowed
—
Principal Commissioner Of Income Tax, Faridabad v. Shri Krishan Gopal (Huf
High Court · 2015 · Allowed
Revenue
Ita/17/2013 Of Commissioner Of Income Tax-Ii, Amritsar v. M/S Ranjit Rattan Mehra Huf
High Court · 2015 · Dismissed
Assessee
Ita/200/2013 Of C.s. Atwal v. Commissioner Of Income Tax Ludhiana And Anr.( Main Disposed Of 22.7.15)
High Court · 2015 · Allowed
Assessee
Ita/426/2009 Of The Commissioner Of Income Tax v. M/S Khivraj Motors
High Court · 2015 · Allowed
Revenue
Ita/775/2009 Of The Commissioner Of Income Tax v. M/S Khivraj Motors
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income-Tax, Faridabad v. Shri Dinesh Verma
High Court · 2015 · Dismissed
Assessee
Ita/504/2013 Of Sri N Govindaraju v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ramesh C Prajapati v. Dy. Commissioner Of Income Tax....opponent(S
High Court · 2015 · Allowed
Assessee
Itxa/1295/2013 Of Anurag A. Toshniwal v. The Dy. Commissioner Of Income Tax 1(3), Mumbai
High Court · 2015 · Dismissed
Revenue
G.s.sandhawalia J v. Income Tax Officer,Panipat & Another,Pertaining To The Assessment Year 1996-97. —
High Court · 2015 · Allowed
Assessee
Wpms/200/2011 Of Dolphin Drilling Pte Limited v. Hon’ble Alok Singh, J. (Oral
High Court · 2015 · Allowed
—
Aroon Purie v. Commissioner Of Income Tax
High Court · 2015 · Other
—
Commissioner Of Income Tax-12 v. M/S S.m. Construction
High Court · 2015 · Dismissed
Assessee
Srei Infrastructure Finance Ltd v. Additional Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
Income Tax Officer v. Devi Exhibitors....opponent(S
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax v. Klockner Desma Machinery (P) Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax Chennai – 600 034 v. Coromandel Industries Limitedno
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Ravjibhai Chhanabhai Pathar....opponent(S
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Parmar Kishor Mandap Service....opponent(S
High Court · 2014 · Dismissed
Assessee
Chakiat Agencies Pvt. Ltd. 40, Rajaji Salai 2[Nd] Floor, Chennai – 600 001 v. The Assistant Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Gujarat Petrosynthese Limited v. Additional Commissioner Of Income Tax....opponent(S
High Court · 2014 · Allowed
Assessee
C.jaichander v. Sriram Indubal
High Court · 2014 · Dismissed
—
Ita/152/2014 Of Deputy Commissioner Of Income Tax v. Sushil Kumar & Ors
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax - Viii, New Delhi v. Gulab Sundri Bapna Through None
High Court · 2014 · Other
—
Ita/784/2008 Of The Commissioner Of Income Tax v. Shri Shahrooq Ali Khan
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Taxcoimbatore v. Smt.v.r.karpagam
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax Ii v. Kuldeep Singh Through None
High Court · 2014 · Dismissed
Assessee
Latetribunal v. Texspin Engineering And Manufacturing
High Court · 2014 · Dismissed
—
Ita/580/2013 Of Commissioner Of Income Tax -Iii v. Sri.vikram Vishwanath
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-Iv v. Hotz Industries Ltd. Through
High Court · 2014 · Allowed
Revenue
Itta/47/2002 Of Ch.ashok Kumar v. Income Tax Officer Ongole
High Court · 2014 · Other
—
Commissioner Of Income Tax v. Sharda Kochhar
High Court · 2014 · Other
—
The Commissioner Of Income Taxchennai – 600 034 v. Akbar Ali Dhala
High Court · 2014 · Dismissed
Assessee
Ita/594/2013 Of Commissioner Of Income Tax-Iv v. M/S. Karnataka Agro
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax - Ii v. Dharamshi B Shah
High Court · 2014 · Other
—
Itta/291/2014 Of The Commissioner Of Income Tax-Iv v. Rajiv Talwar
High Court · 2014 · Allowed
Revenue
Itta/78/2002 Of The Commi.of Income Tax Hyd v. Ch.eswar Reddy
High Court · 2014 · Dismissed
Assessee
Wp/2349/2011 Of Girdharilal Shyamlal Vaid v. Deputy Commissioner Of Income Tax (Osd) 3(1) And 3 Ors
High Court · 2014 · Other
—
Was v. Lekshmi Traders,(2012) (344 Itr 281). Hence Th
High Court · 2014 · Dismissed
—
Court Judgment Incit v. After Hearing Learned Counsel For Th
High Court · 2014 · Allowed
—
Commissioner Of Income Tax, Faridabad v. The New Vikas Cooperative House Building Society Limited
High Court · 2014 · Allowed
Revenue
Ita/93/2010 Of The Commissioner Of Income Tax v. M/S. Cochin Stock Exchange Ltd
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax - Xv v. Bharti Mishra
High Court · 2013 · Dismissed
Assessee
Tca/697/2013 Of Late R.krishnaswamy v. Commissioner Of Income Tax
High Court · 2013 · Other
—
Commissioner Of Income Tax-Ii, New Delhi v. Mira Exim Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax I v. Aditya Medisales Ltd....opponent(S
High Court · 2013 · Other
—
Commissioner Of Income Tax Ahmedabad Iii v. Anil Amrutlal Relia....opponent(S
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Circle Xiv, Chennai - 6 v. Vijay M.mahtaney
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax Delhi-Iv v. Dlf Commercial Developers Limited
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax, Dhanbad v. The Dhanbad Central Co-Operative Bank Ltd
High Court · 2013 · Allowed
Revenue
Itxa/1556/2012 Of The Commissioner Of Income Tax - 10 v. M/S.vidyavihar Containers Ltd
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Taxcoimbatore v. M/S.sakthi Finance Limited
High Court · 2013 · Other
—
The Commissioner Of Income Tax-11 v. M/S. Little & Co
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax – 21, Mumbai v. M/S.aakar Estate Developers
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Taxmumbai v. Shri. Sachin P. Ambulkardadar (W), Mumbai
High Court · 2012 · Dismissed
Assessee
Ita/252/2007 Of The Commr Of Income Tax v. M/S Psi Hydraulics
High Court · 2012 · Other
—
Ita/81/2006 Of Commissioner Of Income Tax v. Sri K Govinda Reddy
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax, Shimla v. Sh. Ruldo Ram
High Court · 2012 · Other
—
Commissioner Of Income Tax, Shimla v. Sh. Joginder Singh
High Court · 2012 · Other
—
Itta/309/2012 Of The Commissioner Of Income Tax-Iv v. Peninsular Investment Ltd
High Court · 2012 · Dismissed
Assessee
Ita/1081/2006 Of The Commissioner Of Income Tax v. Sri Ved Prakash Rakhra
High Court · 2012 · Allowed
Revenue
Oja/81/2010 Of Vodafone Essar Gujarat Limited v. Department Of Income Tax
High Court · 2012 · Allowed
Assessee
Ita/1147/2006 Of The Commissioner Of Income Tax v. Smt Padmavathy
High Court · 2012 · Allowed
Revenue
Ita/815/2006 Of Sri Abdul Gaffar v. The Income-Tax Officer
High Court · 2012 · Dismissed
Revenue
Ita/490/2006 Of M/S Patel Marigowda And Bros v. The Commissioner Of Income Tax
High Court · 2012 · Dismissed
Revenue
Ajay Guliya v. Asst Commissioner Of Income Tax,New Delhi
High Court · 2012 · Dismissed
Revenue
Ita/274/2004 Of The Commissioner Of Income Tax v. M/S.gayathri Enterprises
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income Tax,Bombay City Vii, Bombay v. Shri. Abid A.kalvert,Earnest House, Nariman Point,Bombay-21
High Court · 2012 · Other
—
Commissioner Of Income Tax v. Sunaero Limited ….Respondentthrough Dr. Rakesh Gupta With Ms. Rani Kiyala, Advs
High Court · 2012 · Other
—
Commissioner Of Income Tax-Iv v. M/S. I. K. International Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income Tax, Pune v. Mr. Purshottam B. Khutale And Ors. (Satara
High Court · 2012 · Other
—
Income Tax Appeal v. M/S. Polychem Ltd
High Court · 2012 · Other
—
Kanchenjunga Advertising P.ltd. Through Mr.s.krishnan, Advocate v. Commissioner Of Income Tax-I
High Court · 2012 · Allowed
Assessee
Ita/43/2007 Of C0Mmissioner Of Income Tax v. Keshwa Devi
High Court · 2011 · Dismissed
Assessee
T.c.(A) v. The Commissioner Of Income Taxtamil Nadu Ii, Chennai
High Court · 2011 · Allowed
Assessee
Commissioner Of Income Tax v. Meera Chatterjee
High Court · 2011 · Dismissed
Assessee
Commr. Of Income Tax Delhi & Ors v. B.k.bhagat
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax Delhi v. Ms Alka Dalmia
High Court · 2011 · Dismissed
Assessee
Itxa/3378/2010 Of The Commissioner Of Income Tax -12 Mumbai v. Manjula J. Shah
High Court · 2011 · Other
—
Commissioner Of Income Tax-Ii, Chandigarh v. Ms. Jagriti Aggarwal
High Court · 2011 · Allowed
Revenue
The Institute Of Chartered Accountants Of India & Anr v. The Director General Of Income Tax (Exemptions), Delhi & Ors. …
High Court · 2011 · Allowed
Assessee
Commissioner Of Income Tax-I, Chandigarh v. M/S Mega Packages
High Court · 2011 · Allowed
Revenue
Itxa/4920/2010 Of The Commissioner Of Income Tax-11 Mumbai v. M/S. Little And Co
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Mediworld Publications Pvt. Ltd
High Court · 2011 · Other
—
Income Tax Officer v. And Other Connected Appeals Beingitas
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Krishan Lal
High Court · 2011 · Allowed
Revenue
Mr. Satyen Sethi With Mr. Arta Trana Panda, Advocates v. Commissioner Of Income Tax & Anr
High Court · 2011 · Other
—
Commissioner Of Income Tax, Faridabad v. Shri Attar Singh
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income-Tax v. Shri Mohan Singh Chandail
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Hisar v. Adarsh Kumar Goel,J
High Court · 2011 · Allowed
Revenue
Commissioner Of Income-Tax, Faridabad v. Sh.shantivir Vashist
High Court · 2011 · Allowed
Revenue
Appellant v. Ece Industries Limited . . .Respondent
High Court · 2010 · Other
—
Commissioner Of Income Tax, Panchkula v. Shri Jasjit Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Chandi Ram
High Court · 2010 · Allowed
Revenue
Chief Commissioner Of Income Tax (Osd), Faridabad v. Nathi Singh
High Court · 2010 · Allowed
Revenue
Sh. Bhim Singh Lather v. Commissioner Of Income Tax, Panchkula
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Naval Singh
High Court · 2010 · Allowed
Revenue
Appellant v. Shri Puneet Sabharwal
High Court · 2010 · Other
—
Commissioner Of Income Tax, Faridabad v. Shri Bhoop Ram Dagar (Huf
High Court · 2010 · Allowed
Revenue
Appellant v. M/S Vasisth Chay Vyapar Ltd
High Court · 2010 · Other
—
The Commissioner Of Income Tax v. Sh. Bharat Lal Dagar (Huf
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Bhim Singh
High Court · 2010 · Allowed
Revenue
Ita/188/2009 Of The Commissioner Of Income Tax,Trichur v. Shri.thomy .P.chakola,Trichur
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,Faridabad v. Bir Singh (Huf), Ballabgarh
High Court · 2010 · Allowed
Revenue
Bal Ram v. Presiding Officer, Income-Taxappellate Tribunal, New Delhi ‘A’and Others
High Court · 2010 · Dismissed
Revenue
The Commissioner Of Income Taxpanchkula v. Ajay Kumar Mittal, J
High Court · 2010 · Allowed
Revenue
Sunita Kedia v. The Commissioner Of Income Tax, Jaipur
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax v. Sh. Karamvir Vashisht
High Court · 2010 · Dismissed
Assessee
Shri Chandi Ram (Huf v. The Commissioner Of Income Tax, Faridabad
High Court · 2010 · Dismissed
Revenue
Txa/1/2006 Of The Commissioner Of Income Tax, Panaji Goa v. Smt. Debbie Alemao, Varca, Salcete Goa
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income-Tax, Ludhiana v. Ajay Kumar Mittal, J
High Court · 2010 · Other
—
Commissioner Of Income Tax, Faridabad v. Ajay Kumar Mittal, J
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Karambir Singh L/H Of Late Shri Khushi Ram
High Court · 2010 · Allowed
Revenue
Commissioner Of Income-Tax (Central), Ludhiana v. M/S. Rita Mechanical Works, Ludhiana
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax, Faridabad v. Ajay Sharma
High Court · 2010 · Remanded
—
The Commissioner Of Income Tax , Panchkula v. Shri Davender Parshad Jain
High Court · 2010 · Allowed
Revenue
Wp/7978/2001 Of M/S.cauvery Spg & Weavin Mills v. Dy Commr Of Income Tax Spl
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Tax, Faridabad v. Fateh Singh (Huf
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax, Faridabad v. Man Singh
High Court · 2010 · Allowed
Revenue

Key issues litigated under Section 45

Section 45 case law — FAQs

What does Section 45 of the Income-tax Act deal with?
Section 45 relates to Capital Gains. This page collects 370 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 45.
How many case laws are available on Section 45?
EaseValue has indexed 370 income-tax judgments citing Section 45 — each with parties, citation, court, year, outcome and the full order text.
How can Section 45 judgments help my case?
They show how courts have decided Section 45 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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