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Income-tax Act · Case Law

Section 47 Income Tax Case Law

Browse 100 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.

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Judgments on Section 47 (showing 100 of 100)

N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · 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 v. Karnataka State Souharda Federal Co-Operative Ltd., Wa
High Court · 2025 · Allowed
—
Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2025 · Other
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Principal Commissioner Of Income Tax - 1 v. M/S Chemester Food Industries Pvt. Ltd
High Court · 2025 · Other
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Arun Mammenrepresented By His Power Agent Jossy M.joseph v. The Deputy Director Of Income Tax (Investigation),Unit 3(2), Room
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
—
Bhk Trading Llp v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-5 v. Dharmanandan Diamonds Pvt.ltd
High Court · 2023 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited
High Court · 2023 · Dismissed
Assessee
Podanur, Coimbatore – 641 023 v. The Commissioner,Corporation Of Coimbatore,Coimbatore, Coimbatore District
High Court · 2022 · Other
—
Laxmi Narayan v. Mr. Shankar Lal Sukhwal
High Court · 2022 · Dismissed
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
—
Rp/107/2021 Of The Deputy Commissioner Of Income Tax v. M/S.k.t.c. Automobiles
High Court · 2022 · Dismissed
Assessee
Aroni Commercials Ltd v. Deputy Commissioner Of Income Tax 2(1)]1
High Court · 2022 · Allowed
Assessee
M/S.palghat Credit Corporation v. The Principal Commissioner Of Income Tax-3 Room
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
—
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, 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
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
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
High Court · 2019 · Dismissed
Assessee
M/S.motonic India Automotive Private Limited v. Principal Commissioner Of Income Tax 4,Aayakar Bhavan
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 v. M/S.essorpe Mills Ltd
High Court · 2018 · Allowed
Revenue
Ita/88/2015 Of V.a.jose v. The Deputy Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Principal Commissioner Of Income Tax 1 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
M.muthian v. Commissioner Of Income Tax
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
Bdr Builders And Developers Pvt. Ltd v. The Assistant Commissioner Of Income-Tax, & Anr
High Court · 2017 · Allowed
Assessee
Shri Ashok Gupta 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 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
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
Jt.commissioner Of Income Tax (Assessment v. Bell Ceramics Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
v. The Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
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
Cairn Uk Holdings Limited v. Sanjiv Khanna, J
High Court · 2013 · Other
—
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
—
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
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
—
Areva T & D India Ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2012 · Allowed
Assessee
The Commissioner Of Income-Tax, Bombaycity-Viii, Bombay v. Devji Kanji Shah, Adenwala Bldg. Bombay-25
High Court · 2012 · 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
—
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
—
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
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/158/2008 Of The Commissioner Of Income Tax-4 v. M/S Stanford Trading Co. Pvt.ltd
High Court · 2009 · Allowed
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
Commissioner Of Income-Tax - Applicant(S v. Swashraya - Respondent(S
High Court · 2006 · Other
—
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
—
Commissioner Of Income Tax Tamil Nadu V, Madras v. Shri N.r.bhusanraj
High Court · 2002 · Other
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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
—
Commissioner Of Income-Tax v. Kalindi Investment Pvt. Ltd
High Court · 2001 · Allowed
Revenue
Commissioner Of Income-Tax v. Sarabhai Sons 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
High Court · 1998 · Other
—
Commissioner Of Income Tax v. Manorama Sarabhai Trust
High Court · 1998 · Allowed
Revenue

Key issues litigated under Section 47

Section 47 case law — FAQs

What does Section 47 of the Income-tax Act deal with?
This page collects 100 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 47.
How many case laws are available on Section 47?
EaseValue has indexed 100 income-tax judgments citing Section 47 — each with parties, citation, court, year, outcome and the full order text.
How can Section 47 judgments help my case?
They show how courts have decided Section 47 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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