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Income-tax Act · Case Law

Section 48 Income Tax Case Law — Capital Gains Computation

Browse 371 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 48 (Capital Gains Computation) 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 48 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 48 (showing 300 of 371)

Commissioner Of Income Tax v. Balbir Singh Maini
Supreme Court · 2017 · [2017] 10 S.C.R. 1073 · Dismissed
Assessee
The Commissioner Of Income Tax, Ahmedabad v. Equinqx Solution Pvt Ltd.
Supreme Court · 2017 · [2017] 4 S.C.R. 94 · Dismissed
Assessee
Agricultural Income Tax Officer &Anr. v. Goodricke Group Ltd. &Anr.
Supreme Court · 2015 · [2015] 3 S.C.R. 612 · Other
Navin Jindal v. Asstt. Commissioner Of Income Tax
Supreme Court · 2010 · [2010] 1 S.C.R. 255 · Allowed
Assessee
Pnb Finance Ltd. v. Commissioner Of Income Tax-I, New Delhi
Supreme Court · 2008 · [2008] 15 S.C.R. 556 · Allowed
Assessee
Pradip J. Mehta v. Commnr. Of Income-Tax, Ahmedabad
Supreme Court · 2008 · [2008] 6 S.C.R. 383 · 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
N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr.
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · Dismissed
Revenue
The Commonwealth Trust Ltd. Calicut, Kerala v. The Commissioner Of Income Tax, Kerala Ii, Ernakulam
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 179 · Partly Allowed
Partly
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
R.m. Arunachalam Etc. v. Commissioner Of Income Tax, Madras
Supreme Court · 1997 · [1997] SUPP. 2 S.C.R. 64 · 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
M.s.p Nadar Sons, Virudhu Nagar v. Commissioner Of Income Tax (Central), Madras
Supreme Court · 1993 · [1993] 3 S.C.R. 446 · Dismissed
Revenue
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
Shekhawati General Traders Ltd. v. Income Tax Officer, Company Circle I, Jaipur
Supreme Court · 1971 · [1972] 1 S.C.R. 927 · Allowed
Assessee
Commissioner Of Income-Tax, Madhya Pradesh v. Dewas Cine Corporation
Supreme Court · 1967 · [1968] 2 S.C.R. 173 · Dismissed
Assessee
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax- 5 v. M/ S Land Base India Ltd
High Court · 2024 · Dismissed
Assessee
Wp/9724/2023 Of Mr. Vinay Narayanswamy v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Sh.manujendra Shah v. Commissioner Of Income Tax-8 & Anr
High Court · 2023 · Allowed
Assessee
Reportable v. Itat No. 282 Of 2022
High Court · 2023 · Dismissed
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax-15 v. Shailja Pasricha
High Court · 2021 · Dismissed
Assessee
Iapl/364/2008 Of Smt. Sangeeta v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Manoj Dwarkadas Pritmani v. Common Oral Order
High Court · 2021 · Allowed
Manoj Dwarkadas Pritmani v. Common Oral Order
High Court · 2021 · Allowed
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
Mrs.padma v. The Income Tax Officer, Corporate
High Court · 2020 · Dismissed
Revenue
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Tc/2582/2006 Of Tmt.d.zeenath, v. The Income Tax Officer,
High Court · 2019 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. P.vikram
High Court · 2019 · Dismissed
Assessee
By Sri.k v. Aravind, Advocate
High Court · 2018 · Dismissed
Itta/428/2018 Of M/S.veena Industries v. The Income Tax Officer
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax 5 v. M/S Natraj
High Court · 2018 · Dismissed
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
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax, Kota v. Connected With
High Court · 2017 · Dismissed
Assessee
Saras Metals Pvt. Ltd v. Commissioner Of Income Tax-3 & Anr
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax v. Shri P M Lodha
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-06 v. Nitrex Chemicals India Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-06 v. Nitrex Chemicals India Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-06 v. Nitrex Chemicals India Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-06 v. Nitrex Chemicals India Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-06 v. Nitrex Chemicals India Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Salora International Ltd
High Court · 2016 · Allowed
Revenue
Commissioner Of Income Tax v. Dharampal Satyapal
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax v. Hcl Infosystems Ltd
High Court · 2015 · Dismissed
Assessee
Itta/466/2015 Of Mr Syed Baqar Hasan v. The Income Tax Officer,
High Court · 2015 · Dismissed
Revenue
Ita/504/2013 Of Sri N Govindaraju v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/557/2006 Of Commr. Of Income Tax-I, Chd. v. Usha Saboo
High Court · 2015 · Dismissed
Assessee
Parul Industries v. Assistant Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Sharda Kochhar
High Court · 2014 · Other
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
Cairn Uk Holdings Limited v. Sanjiv Khanna, J
High Court · 2013 · Other
Mrs. S v. Heard
High Court · 2013 · Allowed
We Find That In The Impugned Order, The v. Manjula J
High Court · 2013 · Allowed
Director Of Income Tax (It)-I, Mumbai v. Shri Amit U. Chogle
High Court · 2013 · Allowed
Revenue
Ajay Guliya v. Asst Commissioner Of Income Tax,New Delhi
High Court · 2012 · Dismissed
Revenue
Indian Drugs And Pharmaceuticals Ltd v. Uoi & Ors
High Court · 2012 · Allowed
Cit v. Ansal Properties & Infrastructure Ltd
High Court · 2012 · Other

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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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