Case Law › Section 47

Income-tax Act · Case Law

Section 47 Income Tax Case Law

Browse 265 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 47 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 47 has been interpreted and to support a notice reply, appeal or assessment.

Got a Section 47 notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help → 💬 WhatsApp

Judgments on Section 47 (showing 265 of 265)

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

The Income Tax Officer v. Urban Improvement Trust

Supreme Court · 2018 · [2018] 13 S.C.R. 847 · Allowed

Revenue

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

Commissioner Of Income Tax, Cochin v. Mrs. Grace Collis And Ors.

Supreme Court · 2001 · [2001] 2 S.C.R. 98 · Allowed

Revenue

M.ct.muthiah & 2 Others v. The Commissioner Of Income-Tax, Madras &, Another

Supreme Court · 1955 · [1955] 2 S.C.R. 1247 · Allowed

Assessee

Express News Papers Private Limitedrep By Its Managing Director, Kavitha Y Singhania, 2, Express Estates, Club House Road, Mount Road, Chennai-600 002 v. The Assistant Commissioner Of Income Taxcorporate Circle-2(1), Chennai-Wanaparthy Block, Aayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034

High Court · 2025 · Allowed

Assessee

Raj Kumar Kedia S/O Late Shri S.n. Kedia P-12, 2[Nd] Floor, Hauz Khas Enclave, New Delhi v. Income Tax Office Through Sh. Neeraj Kumar Ddit (Inv), Unit 3(3), Income Tax Department, Jhandewalan, New Delhi

High Court · 2025 · Dismissed

Revenue

High Court · 2025 · Dismissed

Revenue

Appellant Inboth Tcas v. Commissioner Of Income Tax Tamil Nadu-Vchennai

High Court · 2025 · Other

—

Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2

High Court · 2025 · Dismissed

Revenue

Principal Commissioner Of Income Tax-9, Kolkata v. Chandravadan Desai (Huf

High Court · 2025 · Dismissed

Assessee

Nc: 2025:Khc:13711Wp No. 24591 Of 2022 v. Karnataka State Souharda Federal Co-Operative Ltd., Wa.no.378/2020 And Connected Matters Dated 20.12.2021 Which Includes The Case

High Court · 2025 · Allowed

—

Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr

High Court · 2025 · Other

—

Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr

High Court · 2025 · Other

—

Principal Commissioner Of Income Tax - 1 v. M/S Chemester Food Industries Pvt. Ltd

High Court · 2025 · Other

—

Arun Mammenrepresented By His Power Agent Jossy M.joseph v. The Deputy Director Of Income Tax (Investigation),Unit 3(2), Room No.224,2[Nd] Floor, New Building,New No.46 (Old No.108

High Court · 2025 · Allowed

Assessee

R.c.kannan v. The Principal Commissioner Of Income Tax-1

High Court · 2024 · Other

—

Commissioner Of Income Tax (International Taxation)-2 v. Genpact Consulting (Singapore) Pte Ltd

High Court · 2024 · Other

—

Chennai – 600 017, Tamil Nadu v. The Income Tax Officer

High Court · 2024 · Other

—

Cognizant Technology Solutions U.s. Corporation(As The Successor-In-Interest Of Erstwhile Marketrx, Inc v. Assistant Commissioner Of Income-Tax & Ors

High Court · 2024 · Other

—

Mr. Aseem Chawla, Ssc With Ms. Naincy Jain, Jsc, Ms. Pratishtha Chaudhary & Ms. Nivedita Advs v. Aamby Valley Ltd

High Court · 2024 · Other

—

Co-Operative Society Including Societies Registered Under Karnataka Cooperative Societies Act, 1959 As Well As The Karnataka Souharda Sahakari Act, 1997, As Held By The Hon’ble Division Bench In The C v. Karnataka State

High Court · 2024 · Allowed

—

Bhk Trading Llp, Having Its Office At115, Kothari Building, Mahatma Gandhi Road,Nungambakkam,Chennai – 600 034.Tamil Nadurepresented By Its Authorised Signatory,Mr.arjun B Kothari v. The Assistant Commissioner Of Income Tax

High Court · 2023 · Dismissed

Revenue

Bakhtawar Construction Co. Pvt. Ltd.1[St] Floor, Meher House, 15 Cawasji Patel,Street, Fort, Mumbai 400 001 v. Oral Judgment ( Per K. R. Shriram J

High Court · 2023 · Other

—

Pr. Commissioner Of Income Tax-5 v. Dharmanandan Diamonds Pvt.ltd

High Court · 2023 · Allowed

Revenue

Reportable v. Mr. J.p. Khaitan, Senior Advocate. Mr. Pratyush Jhunjhunwala, Advocate. Mr. Mrigank Agarwal, Advocate

High Court · 2023 · Dismissed

—

Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited

High Court · 2023 · Dismissed

Assessee

Wp/2000/2022 Of Lehman Brothers Investments Pte Ltd. (In Creditors Voluntary Liquidation) v. Assistant Commissioner Of Income Tax (International Taxation), Circle -3(1)(2) And 2 Ors.

High Court · 2023 · Allowed

Assessee

Podanur, Coimbatore – 641 023 v. The Commissioner,Corporation Of Coimbatore,Coimbatore, Coimbatore District

High Court · 2022 · Other

—

Laxmi Narayan S/O Late Shri Magan Lal Tripathi (Tabda), Agedabout 59 Years, B/C Sukhwal Brahmin, R/O New Killa Road,Opposite Lic Office And Income Tax Office, Tehsil And Districtchittorgarh (Raj v. Mr. Shankar Lal Sukhwal

High Court · 2022 · Dismissed

Assessee

Crlatr/53/2018 Of B. Teja Babu, v. Dy. Commissioner Of Income-Tax,

High Court · 2022 · Other

—

Crlatr/52/2018 Of M/S. Gomati Agro Farms Pvt. Ltd., v. Dy. Commissioner Of Income-Tax,

High Court · 2022 · Other

—

Crlatr/19/2018 Of M/S. Nallamala Agro Farms Pvt. Ltd., v. Dy. Commissioner Of Income-Tax,

High Court · 2022 · Remanded

—

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

—

Rp/107/2021 Of The Deputy Commissioner Of Income Tax v. M/S.k.t.c. Automobiles

High Court · 2022 · Dismissed

Assessee

Admitted To Be Decided In This Appeal Is Squarely Covered In Favour Of Theassessee In The Light Of The Decision Of The Hon’ble Supreme Court In Thecase Of Commissioner v. Mahindra And Mahindra Ltd. [2018] 404 Itr 1(Sc). This Decision Was Referred In The Case Of Commissioner Of Income-Tax (Ltu) V. Areva T & D India Ltd.[2021] 434 Itr 604 (Mad). Theoperative Portion Of T

High Court · 2022 · Dismissed

Revenue

Aroni Commercials Ltd v. Deputy Commissioner Of Income Tax 2(1)]1

High Court · 2022 · Allowed

Assessee

Ita/27/2019 Of The Pr. Commissioner Of Income Tax v. The Principal Commissioner Of Income Tax Has Finally Passed An Order On 30.3.2015 Against The Assessee And Thereafter, An Appeal Was Preferred Before The Income Tax Appellate Tribunal. The Income Tax

High Court · 2021 · Allowed

—

M/S.palghat Credit Corporation,Represented By Its Partner,D.meera,No.b-1/S-3, Navins Clarmount Court,Nelson Manickam Road, Aminjikarai,Chennai – 600 029 v. The Principal Commissioner Of Income Tax-3 Room No.410, 4[Th] Floor, Main Building, 121, Uthamar Gandhi Salai, Chennai – 34

High Court · 2021 · Other

—

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

—

Attempt For Evasion Of Tax Or On The Ground That The Consigneewas Not A Registered Dealer v. Wp(C).No.23194 Of 2020(Y

High Court · 2020 · Allowed

—

Ita/385/2013 Of The Director Of Income-Tax v. M/S. Intel Capital (Cayman) Corporation

High Court · 2020 · Allowed

Revenue

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-V, New Delhi v. M/S Nalwa Investment Ltd

High Court · 2020 · Allowed

Revenue

The Commissioner Of Income Tax-V, New Delhi v. M/S Nalwa Investment Ltd

High Court · 2020 · Allowed

Revenue

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, No.108, Nungambakkam High Road, Chennai-34 v. Shri.s.yogarathnam

High Court · 2020 · Allowed

Revenue

S.suresh v. The Assistant Commissioner Of Income Tax,Central Circle,Salem 636 308

High Court · 2020 · Allowed

Assessee

Commissioner Of Income Tax-Iicoimbatore v. Shri Madan Mohan Chandakno.51, Kalaignar Nagarkarungalpalayam, Erode-638 003Pan No.ahvpm3762F

High Court · 2020 · Dismissed

Assessee

Ita/172/2018 Of Commissioner Of Income Tax (Exemption),Hyderabad v. M/S.xavier University

High Court · 2019 · Allowed

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.,No.108, Nungambakkam High Road,Chennai-34

High Court · 2019 · Dismissed

Assessee

M/S.motonic India Automotive Private Limited,No.200/5A, 5B, 10 & 11, Vayalur Village, Surkauram Road,Thiruvallur 602 015. (Old Address v. Principal Commissioner Of Income Tax 4,Aayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034

High Court · 2019 · Dismissed

Revenue

Parwaz Food Packers,25, Arathoon Road,Royapuram, Chennai 600 013. (G.i.no.51327(P)(Pan: Aadfp 3215 H) Petitioner In All The Three Petitions v. Deputy Commissioner Of Income Tax,Circle Vii, (Formerly City Circle Iv(1)(Scrutiny),121 Mahatma Gandhi Road,Chennai 600 034. Respondent In All The Three Petitions

High Court · 2019 · Dismissed

Revenue

Wp/4364/2019 Of Kingfisher Capital Clo Ltd. v. Commissioner Of Income Tax, (International Taxation) 3, Mumbai And Ors

High Court · 2019 · Other

—

Commisisoner Of Income Tax Delhi v. Sunil Lamba

High Court · 2019 · Dismissed

Assessee

Forbes & Co Ltd, Mumbai v. The Assistant Commissioner Of Incometax 1(1)(2), Mumbai & Ors

High Court · 2019 · Other

—

Commissioner Of Income Tax,Circle Xii, Chennai v. M/S.south East Construction Co.,Chennai-92

High Court · 2018 · Dismissed

Assessee

By Sri.k v. Aravind, Advocate

High Court · 2018 · Dismissed

—

By Sri. K v. Aravind, Advocate

High Court · 2018 · Other

—

Appellan I v. M/S Mobisott Tele Solutions P. Ltd

High Court · 2018 · Dismissed

—

Principal Commissioner Of Income Tax I, No.63, Race Course Road, Coimbatore v. M/S.essorpe Mills Ltd., 37/54, 7[Th] Cross, Bharathi Park Road, Coimbatore – 641 043

High Court · 2018 · Allowed

Revenue

Ita/88/2015 Of V.a.jose v. The Deputy Commissioner Of Income Tax

High Court · 2017 · Dismissed

Revenue

Cvnr, J & Kvl, J I.t.t.a. No.207 Of 2005 v. A Careful Perusal Of The Facts In Lingamallu Raghukumar (3 Supra) Reveals That The Assessee Was A Partner And Retired From The Partnership Firm A

High Court · 2017 · Allowed

—

Pr. Commissioner Of Income Tax, Jaipur-3, Statue Circle, C-Scheme,Jaipur v. M/S Gvk Jaipur Expressway Ltd., 286, Km, Toll Plaza, Ajmer Road,Nh-8, Village, Thikaria, Jaipur, Ay: 2009-10

High Court · 2017 · Allowed

Revenue

Principal Commissioner Of Income Tax 1 No.63, Race Course Road, Coimbatore-641 018 v. Dr.d.ramamurthy

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

D.b. Income Tax Appeal No. 633 / 2009 v. The Income Tax Officer, Ward-6(3), Jaipur New Central Revenue Building, Statue Circle, Bhagwan Das Road Jaipur In The State Of Rajasthan

High Court · 2017 · Allowed

—

Itxa-207-2015.Doc v. Texspinengineering And Manufacturing Works Reported In Volume 263Itr 345 Which Has Observed Thus

High Court · 2017 · Dismissed

—

M.muthian v. Commissioner Of Income Tax,121, Mahatma Gandhi Road,Chennai-600 034

High Court · 2017 · Other

—

Ita/1797/2009 Of The Commissioner Of Income Tax v. Shri.k.v.mohammed Zakir

High Court · 2017 · Allowed

Revenue

Commissioner Of Income Tax v. Shri P M Lodha

High Court · 2017 · Dismissed

Assessee

Mohan Lal Rathore Son Of Shri Mangi Lal Rathore, By Caste Teli,Resident Of Begu, Tehsil Begu, District Kota v. Union Of India- Through Commissioner, Income Tax Department, Ward No. 2 Government Of India, Income Tax Office, Near Cad Road, Kota.department, Ward No. 2 Government Of India, Income Tax Office, Near

High Court · 2017 · Dismissed

Revenue

High Court · 2017 · Dismissed

Revenue

High Court · 2017 · Dismissed

Revenue

High Court · 2017 · Dismissed

Revenue

High Court · 2017 · Dismissed

Revenue

Bdr Builders And Developers Pvt. Ltd v. The Assistant Commissioner Of Income-Tax, & Anr

High Court · 2017 · Allowed

Assessee

Dr B D Kabra, Seth Sita Ram Kabra Memorial Nursing Home,Sikar v. The Commissioner Of Income Tax, Rajasthan, Jaipur

High Court · 2016 · Allowed

Assessee

Shri Ashok Gupta Aged About 48 Years, S/O Late Shri Govindnarayan R/O C-31, Piyush Path, Bapu Nagar, Jaipur v. Commissioner Of Income Tax, Raj-Ii, Jaipur

High Court · 2016 · Allowed

Assessee

Wp/510/2010 Of The Commissioner Of Income Tax v. M/S. Umicore Finance Luxembourg

High Court · 2016 · Other

—

M/S.cadd Centre,No.25, Dr.radha Krishna Salai,Chennai – 600 004 v. The Assistant Commissioner

High Court · 2015 · Allowed

—

Ita/103/2011 Of Kerala State Co-Op.agrl.& Rural Developm v. The Commissioner Of Income Tax, Tvm.

High Court · 2015 · Dismissed

Revenue

Of Acquisition Of Convertible Debentures Had To Be From The Date Ofconversion Of Convertible Debentures Into Shares And Not From The Date Oforiginal Allotment. Support Was Drawn From The Judgment Of T v. Commissioner Of Income Tax,(1983)141 Itr 45 (Cal) And Pronouncement Of Bombay High Court Incommissioner Ofincome Tax Vs. Santosh L.chowegule And Others,(1998)234 Itr 787 (Bom

High Court · 2015 · Dismissed

Revenue

Gulmohar Residency v. Assistant Commissioner Of Income Tax

High Court · 2015 · Allowed

Assessee

The Commissioner Of Income Tax (Central-1 v. Subrata Roy

High Court · 2015 · Dismissed

Assessee

The Commissioner Of Income Tax (Central-1 v. Subrata Roy

High Court · 2015 · Dismissed

Assessee

Https://Hcservices.ecourts.gov.in/Hcservices/ v. Aggrieved By The Said Order Of The Commissioner Of Income Tax(Appeals), The Revenue Pursued The Matter Before The Tribunal. Thetribunal, By A Brief Order, Confirmed The Order Of The Commissionerof Inc

High Court · 2015 · Dismissed

Revenue

Jt.commissioner Of Income Tax (Assessment v. Bell Ceramics Ltd.....opponent(S

High Court · 2014 · Dismissed

Assessee

Jt.commissioner Of Income Tax (Assessment v. Bell Ceramics Ltd.....opponent(S

High Court · 2014 · Dismissed

Assessee

Jt.commissioner Of Income Tax (Assessment v. Bell Ceramics Ltd.....opponent(S

High Court · 2014 · Dismissed

Assessee

Jt.commissioner Of Income Tax (Assessment v. Bell Ceramics Ltd.....opponent(S

High Court · 2014 · Dismissed

Assessee

Between: M/S. Ana Labs, Hyderabad v. $ The Deputy Commissioner Of Income Tax

High Court · 2014 · Dismissed

Revenue

Pan No.aabcn3062F v. The Commissioner Of Income Tax-10,Aayakar Bhavan, M.k. Road,Mumbai-400 0020

High Court · 2014 · Allowed

Assessee

Tax Is Not Leviable Upon The Assessee On The Said Receipt v. Brahmi Investments Pvt Ltd. In That View Of The Matter, The Present Tax Appeal Is Disposed Of In Terms Of Judgment And Order Rendered In Tax Appeal No. 102/1995, As Referred To Hereinabove

High Court · 2014 · Dismissed

—

Itxa/1284/2012 Of Commissioner Of Income Tax -12 v. M/S Ace Impex

High Court · 2014 · Dismissed

Assessee

Ita/152/2014 Of Deputy Commissioner Of Income Tax v. Sushil Kumar & Ors

High Court · 2014 · Dismissed

Assessee

Ita/580/2013 Of Commissioner Of Income Tax -Iii v. Sri.vikram Vishwanath

High Court · 2014 · Dismissed

Assessee

Commissioner Of Income Tax-Xvi v. K. Ramakrishnan

High Court · 2014 · Dismissed

Assessee

Appellate Tribunal (‘The Tribunal’ For Short). The Tribunal Ruled In Favour Of The Assessees. The Revenue Thereupon Filed Further Appeals Before The High Court. In The Case Of Cit v. Radhe Developers, 341 Itr 403 (Guj.), This Court Dismissed The Revenue’s Appeals And Confirmed The View Of The Tribunal. We Would Take Note Of The Relevant Portion Of Such Judgment At A Later Stage

High Court · 2014 · Allowed

—

High Court · 2014 · Allowed

—

High Court · 2014 · Allowed

—

High Court · 2014 · Allowed

—

High Court · 2014 · Allowed

—

High Court · 2014 · Allowed

—

High Court · 2014 · Allowed

—

High Court · 2014 · Allowed

—

Cairn Uk Holdings Limited v. Sanjiv Khanna, J

High Court · 2013 · Other

—

M/S. New Ambadi Estates Private Limited Tiam House Annex Ii Floor No. 2, Jehangir Street Chennai 600 001 v. The Joint Commissioner Of Income Tax Special Range – I 121 Nungambakkam High Road Chennai 600 034

High Court · 2013 · Dismissed

Revenue

Itxa/1672/2011 Of The Commissioner Of Income Tax -7 v. Renato Finance And Investment Ltd

High Court · 2013 · Dismissed

Assessee

Ita/922/2006 Of Commissioner Of Income Tax v. M/S.bhuwalka Steel Industries Ltd

High Court · 2012 · Dismissed

Assessee

Oja/81/2010 Of Vodafone Essar Gujarat Limited v. Department Of Income Tax

High Court · 2012 · Allowed

Assessee

Wp(C)/19000/2012 Of M/S.world Wood Timber Merchant v. The Agricultural Income Tax And Commercial Tax Officer

High Court · 2012 · Other

—

Shri Chalasani Venkateswara Rao, Vijayawada v. $Income Tax Officer, Ward-Iv, Vijayawada

High Court · 2012 · Allowed

Assessee

The Commissioner Of Income Tax Iii v. Shonkh Technology Ltd

High Court · 2012 · Allowed

Revenue

The Commissioner Of Income Tax Iii v. Shonkh Technology Ltd

High Court · 2012 · Allowed

Revenue

Ita/274/2004 Of The Commissioner Of Income Tax v. M/S.gayathri Enterprises

High Court · 2012 · Dismissed

Assessee

It Is Agreed That The Appeal Is Liable To Be Dismissed In View Of The Judgment Of The Apex Court In The Case Of M/S. Rotork Controls India (P) Limited v. Commissioner Of Income Tax, Chennai Reported In 314 Itr 62

High Court · 2012 · Dismissed

Revenue

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

—

Distinguishable On Facts, It Has Been Found That A Number Of Explanations Information And Material In The Form Of Fresh Were Produced Before The Cit[A]. In View Of The Decision Of The Hon'ble Gujarat v. Dy Commissioner Of Income Tax, Circle - 5

High Court · 2012 · Allowed

—

Areva T & D India Ltd v. The Deputy Commissioner Of Income-Tax

High Court · 2012 · Allowed

Assessee

M/S Srei Infrastructure Finance Ltd v. Hon’ble Mr. Justice Sanjiv Khanna Hon'ble Mr. Justice R.v. Easwar

High Court · 2012 · Dismissed

—

The Commissioner Of Income-Tax, Bombaycity-Viii, Bombay v. Devji Kanji Shah, Adenwala Bldg. Bombay-25

High Court · 2012 · Other

—

The Issue Appears To Have Come Up For The First Time Under Theprovisions Of The Indian Income Tax Act, 1922 When The Supremecourt Dealt With The Succession Of A Business From The ‘Transferor’ Tothe ‘T v. M/S.hansa Footwear

High Court · 2011 · Other

—

Commissioner Of Income Tax v. Maruti Udyog Ltd

High Court · 2011 · Dismissed

Assessee

Itxa/3378/2010 Of The Commissioner Of Income Tax -12 Mumbai v. Manjula J. Shah

High Court · 2011 · Other

—

A.r.srinivasan By Hislegal Representativesmrs.geetha Shivakumarandmrs.uma Shankarno.12, Rutland Gate V Street,Chennai-600 006 v. Assistant Commissioner Of Income Taxcity Circle V (Inv)121, Nungambakkam High Roadchennai-600 034

High Court · 2011 · Allowed

Assessee

Commissioner Of Income Tax . . . Appellant Through:ms. Prem Lata Bansal, Sr. Advocate With Mr. Ruchir Bhatia, Advocate.mr. Kiran Babu, Advocate Mr. Kamal Sawhney, Sr. Standing Counsel v. Versus

High Court · 2011 · Allowed

Revenue

The Commissioner Of Income Tax, Patiala v. Raja Malwinder Singh, Patiala

High Court · 2011 · Other

—

Commissioner Of Income Tax - Iv v. Hindustan Coca Cola Beverages Pvt. Ltd

High Court · 2011 · Other

—

Commissioner Of Income Tax - Iv v. Hindustan Coca Cola Beverages Pvt. Ltd

High Court · 2011 · Other

—

Commissioner Of Income Tax - Iv v. Hindustan Coca Cola Beverages Pvt. Ltd

High Court · 2011 · Other

—

The Commissioner Of Income Tax v. Shri Satish Kumar Arora

High Court · 2010 · Allowed

Revenue

Commissioner Of Income-Tax (Central), Ludhiana v. M/S. Rita Mechanical Works, Ludhiana

High Court · 2010 · Dismissed

Assessee

By Adv. Sri.harisankar v. Menon

High Court · 2010 · Other

—

Wp/2287/2009 Of Prashant S. Joshi v. The Income Tax Officer Ward 19(2)(4) And Anr.

High Court · 2010 · Allowed

Assessee

Wp/59/2010 Of Dattaram Shridhar Bhosale v. The Income Tax Officer Ward 19(2)(1) And Anr.

High Court · 2010 · Allowed

Assessee

Op/6808/1999 Of M/S.new India Chemical Enterprises v. Appropriate Authority Income Tax Dept.

High Court · 2010 · Allowed

Assessee

Ita/1548/2009 Of Cdr.p.j.mathew v. The Income Tax Officer,Ward-2(3)

High Court · 2009 · Dismissed

Revenue

Itxa/255/2010 Of The Commissioner Of Income Tax-4, Mumbai. v. M/S. Visaria Securities Pvt. Ltd., Mumbai.

High Court · 2009 · Allowed

Revenue

Itxa/2489/2011 Of The Commissioner Of Income Tax, Central Iv, Mumbai v. M/S Nirmal Bang Securities P. Ltd., Mumbai

High Court · 2009 · Allowed

—

Itxa/103/2010 Of The Commissioner Of Income Tax-4 Mumbai v. G. Das Capital Markets P. Limited

High Court · 2009 · Allowed

Revenue

Itxa/271/2009 Of The Commissioner Of Income Tax -4 Mumbai v. M/S. Dhyanstock Broking Pvt Ltd Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/100/2008 Of The Commissioner Of Income Tax-4 v. M/S Shivnarayan N. Share

High Court · 2009 · Allowed

Revenue

Itxa/1303/2010 Of The Commissioner Of Income Tax -4, Mumbai v. M/S M.s.s. Securities Pvt. Ltd. , Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/104/2010 Of The Commissioner Of Income Tax - 4, Mumbai v. Credit Suisse First Boston (India) Securities Private Limited

High Court · 2009 · Allowed

Revenue

Itxa/601/2010 Of The Commissioner Of Income Tax-4, Mumbai v. M/S. Bakliwal Securities Pvt Ltd.,

High Court · 2009 · Allowed

Revenue

Itxa/6496/2010 Of The Commissioner Of Income Tax- 4 Mumbai v. M/S. Stanford Trading Company Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/5264/2010 Of The Commissioner Of Income Tax - 4 Mumbai v. Amu Shares And Securities Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3115/2009 Of The Commissioner Of Income Tax- 4 Mumbai v. J.m. Morgn Stanley Fixed S Income Securities Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/496/2007 Of The Commissioner Of Income Tax-4 Mumbai v. M/S Pas Securities Private Limited

High Court · 2009 · Allowed

Revenue

Itxa/3097/2009 Of The Commissioner Of Income Tax-4, Mumbai. v. M/S. Jagdish Dalal Shares And Securities Pvt. Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/1315/2009 Of The Commissioner Of Income Tax - 4, Mumbai v. M/S Creative Global Stock Broking Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/6314/2010 Of The Commissioner Of Income Tax- 4 Mumbai v. M/S. G. Das Capital Markets P Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3120/2009 Of The Commissioner Of Income Tax-4 Mumbai v. Joindre Capital Services Ltd

High Court · 2009 · Allowed

Revenue

Itxa/6323/2010 Of The Commissioner Of Income Tax- 4 Mumbai v. Prabhudas Liladhar P Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3102/2009 Of The Commission Er Of Income Tax-4 Mumbai v. M/S. Magnum Equity Broking Ltd Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/3099/2009 Of The Commission Er Of Income Tax-4 Mumbai v. M/S. Magnum Euity Broking Ltd. Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/886/2010 Of The Commissioner Of Income Tax-4. v. M/S. Ramesh S. Damani Finance P.ltd., Mumbai.

High Court · 2009 · Allowed

Revenue

Itxa/157/2008 Of Commissioner Of Income-Tax-4 Mumbai v. M/S J.m. Morgan Stanley Retail Services Pvt. Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/1314/2009 Of The Commissioner Of Income Tax - 4, Mumbai v. M/S Hdfc Securities Limited

High Court · 2009 · Allowed

Revenue

Itxa/6374/2010 Of The Commisioner Of Income Tax-2, Mumbai. v. Anand Rathi Securities Pvt. Ltd., Mumbai.

High Court · 2009 · Allowed

Revenue

Itxa/594/2010 Of The Commissioner Of Income Tax -4, Mumbai v. M/S Brijmohan Sagarmal Capital Services Pvt. Ltd., Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/590/2010 Of The Commissioner Of Income Tax-4 , Mumbai v. M/S. Unique Stockbro Pvt. Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/1127/2007 Of The Commissioner Of Income-Tax-4,Mum v. M/S Santco Securiies And Financial Services Ltd

High Court · 2009 · Allowed

Revenue

Itxa/883/2008 Of The Commissioner Of Income-Tax-4,Mum v. Shilpa Stock Bocker Private Limited,Mum

High Court · 2009 · Allowed

Revenue

Itxa/5217/2010 Of The Commissioner Of Income Tax- Central Iii Mumbai v. Lark Consultancy Pvt Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/6755/2010 Of The Commissioner Of Income Tax- 4 , Mumbai v. M/S. Ohm Stock Brokers P. Ltd

High Court · 2009 · Allowed

Revenue

Itxa/1309/2009 Of The Commissioner Of Income Tax - 4, Mumbai v. Icici Brokerage Services Limited

High Court · 2009 · Allowed

Revenue

Itxa/5211/2010 Of The Commissioner Of Incometax 4 Mumbai v. M/S. . Dmani Securties Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3117/2009 Of The Commissioner Of Income Tax-4 Mumbai v. Joindre Capital Services Ltd

High Court · 2009 · Allowed

Revenue

Itxa/599/2010 Of The Commissioner Of Income Tax-4, Mumbai v. Bhavik Rajesh Khandar Shar3E And Stock Brokers Pvt. Ltd., Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/375/2008 Of The Commissioner Of Income-Tax-4,Mum v. J.m. Morgan Sanley Securities P.,Ltd

High Court · 2009 · Allowed

Revenue

Itxa/272/2009 Of The Commissioner Of Income Tax -4 Mumbai v. M/S. Dhyan Stock Broking Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/2317/2010 Of The Chief Commissioner Of Income Tax (Osd) Mumbai v. M/S. Techno Shares And Stocks Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/3112/2009 Of The Commissioner Of Income Tax 4 Mumbai v. M/S. Jhunjhunwala Stock Brokers P Ltd

High Court · 2009 · Allowed

Revenue

Itxa/597/2010 Of The Commissioner Of Income Tax -4, Mumbai v. M/S R.r.chokhani Stock Brokers Pvt. Ltd. , Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/1028/2008 Of The Commissioner Of Income Tax, Central Ii, Mumbai v. M/S Ohm Stock Broker P.ltd.

High Court · 2009 · Allowed

Revenue

Itxa/32/2008 Of The Commissioner Of Income Tax-4 ,Mumbai v. M/S Sunidhi Consultancy Services P. Ltd. , Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/6491/2010 Of The Commissioner Of Income Tax- 4 Mumbai v. M/S. Phoneix Shares And Stock Brokers P Lstd

High Court · 2009 · Allowed

Revenue

Itxa/3119/2009 Of The Commissioner Of Income Tax-4 Mumbai v. Kaynet Capital Ltd

High Court · 2009 · Allowed

Revenue

Itxa/1181/2008 Of The Commissioner Of Income Tax -4, Mumbai v. M/S The Omniscient Securities Pvt. Ltd. , Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/742/2010 Of The Commissioner Of Income Tax-4, Mumbai v. M/S. D. J. Shah Securities Pvt. Ltd, Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/777/2009 Of The Commissioner Of Income Tax -4, Mumbai v. M/S R.r.chokhani Stock Brokers Pvt. Ltd. , Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/3118/2009 Of The Commissioner Of Income Tax-4 Mumbai v. J.m. Morgan Stanley Fixed Income Securities Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/1352/2009 Of The Commissioner Of Income Tax - 4, Mumbai v. M/S Brijmohan Sagarmal Capital Services Private Limited

High Court · 2009 · Allowed

Revenue

Itxa/1046/2009 Of The Commissioner Of Income Tax -4, Mumbai... v. M/S Sps Share Brokers P. Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/3121/2009 Of The Commissioner Of Income Tax-4 Mumbai v. M.r. Share Broking Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/110/2010 Of The Commissioner Of Income Tax 4 ,Mumbai v. M/S. Parklight Investment Pvt. Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/6315/2010 Of The Commissioner Of Income Tax-4 Mumbai v. Amu Shares And Securities Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3110/2009 Of The Commissioner Of Income Tax-4, Mumbai. v. M/S. J. M. Morgan Stanley Securities P. Ltd.mumbai.

High Court · 2009 · Allowed

Revenue

Itxa/1207/2007 Of The Commissioner Of Income Tax -4 v. M/S. Rrs Shares And Stock Brokers P. Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/756/2009 Of The Commissioner Of Income Tax 4 Mumbai v. M/S. Pas Securities Pt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/6322/2010 Of The Commissioner Of Income Tax- 4 Mumbai v. Citiground Globle Markes India P Ltd

High Court · 2009 · Allowed

Revenue

Itxa/1360/2009 Of The Commissioner Of Income-Tax-City-4,Mum v. M/S Keynote Capitals Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3283/2009 Of The Commissioner Of Income-Tax-4,Mum v. M/S Bhavik Rajesh Khandar Sha And Stock Brokers Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/889/2010 Of Thecommissioner Of Income Tax-4. v. M/S. Ramesh S. Damani Finance P.ltd.,

High Court · 2009 · Allowed

Revenue

Itxa/958/2010 Of The Commissioner Of Income Tax-4, Mumbai. v. Amu Shares And Securities Ltd.,Mumbai.

High Court · 2009 · Allowed

Revenue

Itxa/5218/2010 Of The Commissioner Of Income Tax-Central Iii Mumbai v. Lark Consultancy Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3114/2009 Of The Commissioner Of Income Tax-4 Mumbi v. M/S. Ssj Finance And Securities Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/5325/2010 Of The Commissioner Of Income Tax Central Iii Mumbai v. Lark Consultancy Pvt. Ltd

High Court · 2009 · Allowed

Revenue

Itxa/357/2009 Of The Commissioner Of Income Tax-4, Mumbai. v. Sino Securities Pvt. Ltd.

High Court · 2009 · Allowed

Revenue

Itxa/544/2008 Of The Commissioner Of Income Tax -4 Mumbai v. M/S. Wallfort Financial Services Limited

High Court · 2009 · Allowed

Revenue

Itxa/6490/2010 Of The Commissioner Of Income Tax- 4 Mumbai v. M/S. Phoneix Shares And Stock Brokers P Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3288/2009 Of The Commissioner Of Income Tax -4, Mumbai v. M/S Unique Stockbro Private Limited

High Court · 2009 · Allowed

Revenue

Itxa/5213/2010 Of The Commissioner Of Income Tax- 4 Mumbai v. D.j. Shah Securioties Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/430/2010 Of The Commissioner Of Income-Tax-4 v. K. Damani Securities Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/5216/2010 Of The Commissioner Of Income Tax- Central Iii Mumbai v. Lark Consulstancy Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/5404/2010 Of The Commissioner Of Income Tax - 4 Mumbai v. Malini Sanghvi Securities Pvt. Ltd

High Court · 2009 · Allowed

Revenue

Itxa/769/2009 Of The Commissioner Of Income Tax -4, Mumbai v. M/S R.r.chokhani Stock Brokers Pvt. Ltd. , Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/6761/2010 Of The Commissioner Of Income Tax 4 Mumbai v. Inndia Broking Ltd

High Court · 2009 · Allowed

Revenue

Itxa/888/2010 Of The Commissioner Of Income Tax-4. v. M/S.ramesh S Damani Finance P. Ltd.,

High Court · 2009 · Allowed

Revenue

Itxa/1042/2009 Of The Commissioner Of Income Tax- 4 Mumbai v. Networth Stock Broking Ltd

High Court · 2009 · Allowed

Revenue

Itxa/776/2009 Of The Commissioner Of Income Tax -4, Mumbai v. M/S R.r.chokhani Stock Brokers Pvt. Ltd. , Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/5212/2010 Of The Commissioner Of Income Tax-4 Mumbai v. M/S. Gupta Equities P Ltd

High Court · 2009 · Allowed

Revenue

Itxa/1044/2009 Of The Commissioner Of Income Tax -4 Mumbai v. M/S. Networth Stock Broking Ltd Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/6396/2010 Of The Commissionser Of Income Tax- 4 Mumbai v. M/S.pas Securities P Ltd

High Court · 2009 · Allowed

Revenue

Itxa/587/2010 Of The Commissioner Of Income Tax-4, Mumbai. v. M/S. Bakliwal Financial Services (I) Pvt. Ltd., Mumbai.

High Court · 2009 · Allowed

Revenue

Itxa/5209/2010 Of The Commissioner Of Income Tax, Central Iv, Mumbai v. M/S Bang Equity Broking P. Ltd., Mumbai

High Court · 2009 · Allowed

—

Itxa/588/2010 Of The Commissioner Of Income Tax-4, Mumbai v. M/S. Bakliwal Financial Services (I) Pvt Ltd., Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/388/2010 Of The Commissioner Of Income Tax-4, Mumbai. v. M/S.rosy Blue Securities P.ltd.,Mumbai.

High Court · 2009 · Allowed

Revenue

Itxa/6760/2010 Of The Commissioner Of Income Tax 4 Mumbai v. Bhavik Rajesh Khandar Share

High Court · 2009 · Allowed

Revenue

Itxa/3122/2009 Of The Commissioner Of Income Tax-4 Mumbai v. Kjmc Capital Market Services Ltd

High Court · 2009 · Allowed

Revenue

Itxa/739/2007 Of The Commissioner Of Income Tax, Mumbai v. M/S Shivnarayan Nemani Share And Stock Brokers Pvt.ltd.

High Court · 2009 · Allowed

Revenue

Itxa/158/2008 Of The Commissioner Of Income Tax-4 v. M/S Stanford Trading Co. Pvt.ltd.

High Court · 2009 · Allowed

Revenue

Itxa/387/2010 Of The Commissioner Of Income Tax-4, Mumbai v. M/S. Bakliwal Securities Pvt. Ltd. Mumbai

High Court · 2009 · Allowed

Revenue

Itxa/6718/2010 Of The Commission Er Of Income Tax-4 Mumbai v. M/S. Jhunjhunwala Stock Brokers Pvt. Ltd

High Court · 2009 · Allowed

Revenue

Itxa/6719/2010 Of The Commissioner Of Income Tax -4 Mumbai v. Dynamic Stock Brokers (I) Pt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3116/2009 Of The Commissioner Of Income Tax- 4 Mumbai v. J.m./ Morgan Stanley Retail Services Pvt Ltd

High Court · 2009 · Allowed

Revenue

Itxa/3282/2009 Of The Commissioner Of Income-Tax-4,Mum v. M/S Magnum Equity Broking Limited

High Court · 2009 · Allowed

Revenue

Itxa/882/2008 Of The Commissioner Of Income-Tax-4,Mum v. Shilpa Stock Broker Private Limiated

High Court · 2009 · Allowed

Revenue

Finding, Which Reads As Under v. Teja Singh (35 Itr 408), A Construction Which Results In Rendering A Provision Redundant Must Be Avoided. For This Reason Alone, The Interpretation Canvassed By The Revenue Is To Be Rejected

High Court · 2009 · Dismissed

Revenue

Bombay City Ii, Bombay v. M/S.dorr-Oliver (India) Ltd

High Court · 2009 · Other

—

The Commisioner Of Income-Tax, Mumbai v. Late Shri Bachhubhai M Shah

High Court · 2008 · Dismissed

Assessee

The Commissioner Of Income Tax v. Shri. Mohanlal K. Shah(Huf

High Court · 2008 · Allowed

Revenue

Commissioner Of Income Tax - Applicant(S v. Shahibaug Enterprises (P) Ltd - Respondent(S

High Court · 2008 · Dismissed

Assessee

I Have Heard Senior Counsel Sri v. P.k.r. Menon, Senior Standing Counsel Appearing For The Respsondents. Both Sides Have Furnished Argument Notes And I Have Gone Through The Same Also

High Court · 2007 · Other

—

Commissioner Of Income-Tax - Applicant(S v. Swashraya - Respondent(S

High Court · 2006 · Other

—

Commissioner Of Income-Tax - Applicant(S v. Swashraya - Respondent(S

High Court · 2006 · Other

—

Tribunal Already Stand Concluded In Light Of The Answers Rendered By This Court In The Case Of Cit v. Brahmi Investments Pvt. Ltd. By Judgement Rendered On 10/2/2006 In Income Tax Reference No.102 Of 1995

High Court · 2006 · Allowed

—

High Court · 2006 · Allowed

—

Concluded In Light Of The Answers Rendered By This Court In The Case Of Cit v. Brahmi Investments Pvt. Ltd. By Judgement Rendered On 10/2/2006 In Income Tax Reference No.102 Of 1995

High Court · 2006 · Allowed

—

Concluded In Light Of The Answers Rendered By This Court In The Case Of Cit v. Brahmi Investments Pvt. Ltd. By Judgement Rendered On 10/2/2006 In Income Tax Reference No.102 Of 1995

High Court · 2006 · Allowed

—

Concluded In Light Of The Answers Rendered By This Court In The Case Of Cit v. Brahmi Investments Pvt. Ltd. By Judgement Rendered On 10/2/2006 In Income Tax Reference No.102 Of 1995

High Court · 2006 · Allowed

—

Concluded In Light Of The Answers Rendered By This Court In The Case Of Cit v. Brahmi Investments Pvt. Ltd. By Judgement Rendered On 10/2/2006 In Income Tax Reference No.102 Of 1995

High Court · 2006 · Allowed

—

Concluded In Light Of The Answers Rendered By This Court In The Case Of Cit v. Brahmi Investments Pvt. Ltd. By Judgement Rendered On 10/2/2006 In Income Tax Reference No.102 Of 1995

High Court · 2006 · Allowed

—

Taxap/629/2005 Of Bhagwandas Babidas Patel v. Deputy Commissioner Of Income Tax

High Court · 2005 · Allowed

Assessee

Accurate Turst v. Commissioner Of Income Tax

High Court · 2005 · Other

—

Tc/1277/1988 Of Shri G D Gopal, v. The Commr. Of Income Tax,

High Court · 2002 · Other

—

Tc/1278/1988 Of Shri G D Gopal, v. The Commr. Of Income Tax,

High Court · 2002 · Other

—

Commissioner Of Income Tax Tamil Nadu V, Madras v. Shri N.r.bhusanraj

High Court · 2002 · Other

—

Garden Finance Ltd v. Addl Commissioner Of Income Tax

High Court · 2001 · Other

—

Kalindi Investment P Ltd v. Commissioner Of Income Tax

High Court · 2001 · Other

—

`M/S.g. K. Choksi & Co.` v. Commissioner Of Income-Tax

High Court · 2001 · Other

—

Commissioner Of Income-Tax v. Sarabhai Sons Pvt. Ltd

High Court · 2001 · Allowed

Revenue

Commissioner Of Income-Tax v. Kalindi Investment Pvt. Ltd

High Court · 2001 · Allowed

Revenue

Commissioner Of Income-Tax v. Shahibaug Enterprenuers Pvt. Ltd

High Court · 2001 · Allowed

Revenue

Commissioner Of Income Tax v. Manorama Sarabhai Trust No.3

High Court · 1998 · Allowed

Revenue

Commissioner Of Income Tax v. Manorama Sarabhai Trust No.4

High Court · 1998 · Other

—

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.