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Case Law › Section 48
Income-tax Act · Case Law

Section 48 Income Tax Case Law — Capital Gains Computation

Browse 227 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 227 of 227)

N. Bagavathy Ammal v. Commissioner Of Income Tax, Madurai And Anr
Supreme Court · 2003 · [2003] 1 S.C.R. 614 · 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
Shekhawati General Traders Ltd v. Income Tax Officer, Company Circle I, Jaipur
Supreme Court · 1971 · [1972] 1 S.C.R. 927 · Allowed
Assessee
T.r.balasubramanium v. The Asst Commissionerof Income Tax City Circle Vii(2), Chennai
High Court · 2025 · Allowed
Assessee
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
Itta/239/2008 Of M/S. Frontier Information Tech Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
R.c.kannan v. The Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
—
T.c.(A) v. The Commissioner Of Income Taxpuducherry
High Court · 2024 · Allowed
Assessee
Punjab National Bank v. Pr. Commissioner Of Income Tax, Delhi - V
High Court · 2024 · Other
—
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Ita/560/2023 Of The Pr. Commissioner Of Income Tax v. M/S. Palmer Investment Group Ltd
High Court · 2024 · Other
—
Ita/372/2022 Of The Pr. Commissioner Of Income Tax v. Bellandur Chikkagurappa Jayaramareddy
High Court · 2024 · Other
—
Wp/14654/2024 Of Rangaswamaiah Ravikumara v. Income Tax Officer
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax- 5 v. M/ S Land Base India Ltd
High Court · 2024 · Dismissed
Assessee
Wp/201890/2015 Of M/S Shilpa Medicare Limited v. The Commissioner Of Income Tax Kalaburagi And Ors
High Court · 2024 · Allowed
Assessee
Ita/47/2020 Of The Principal Commissioner Of Income Tax v. Reena Jose
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax-16 v. Sh. Praveen Kumar Malhotra
High Court · 2024 · Allowed
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
The Principal Commissioner Of Income Tax, Ranchi v. Manoj Kapoor
High Court · 2023 · Allowed
Revenue
Sh.manujendra Shah v. Commissioner Of Income Tax-8 & Anr
High Court · 2023 · Allowed
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
Reportable v. Itat
High Court · 2023 · Dismissed
—
Avisaa Trading Private Ltd.,Rep. By Its Director v. Income Tax Officer,Corporate Ward-1(1)
High Court · 2022 · Allowed
Assessee
Podanur, Coimbatore – 641 023 v. The Commissioner,Corporation Of Coimbatore,Coimbatore, Coimbatore District
High Court · 2022 · Other
—
Ita/889/2017 Of Shri. B N Ramachandra (Huf) v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/35/2020Principal Commissioner Of Income Tax-5, Kolkata v. M/S. L.g.w. Ltd
High Court · 2022 · Dismissed
Assessee
Hindustan Aeronautics Limited v. Assistant Commissioner And Another (D.d. 09.12.2020) (D.d. 09.12.2020
High Court · 2022 · Dismissed
—
Souvenir Developers (I) Pvt. Ltd.shop v. The Union Of Indiathrough Assistant Commissioner Of Income Tax, Circle-3(1), Dhule
High Court · 2022 · Allowed
Assessee
Itxa/169/2018 Of Pr. Commissioner Of Income Tax -15 v. Just Textiles Limited
High Court · 2022 · Dismissed
Assessee
Wp/2475/2015 Of Dinesh Vazirani v. The Principal Commissioner Of Income Tax - 7 And Anr
High Court · 2022 · Other
—
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
Itxa/1293/2017 Of Pr. Commissioner Of Income Tax, Central-2 v. Deepika A. Mehta
High Court · 2021 · Other
—
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
Principal Commissioner Of Income Tax, Kolkata-4 v. Eveready Industries India Limited
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax-15 v. Shailja Pasricha
High Court · 2021 · Dismissed
Assessee
Tca/571/2017 Of P. Sukumar v. The Income Tax Officer
High Court · 2021 · Other
—
Iapl/364/2008 Of Smt. Sangeeta v. Commissioner Of Income Tax
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
Wa/1078/2018 Of Nataraju (Huf) v. Pr. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
By Sri. A. Shankar, Sr. Counsel Andsri v. Chandrashekar, Adv., Forsri. M. Lava, Adv
High Court · 2021 · Other
—
Manoj Dwarkadas Pritmani v. Common Oral Order
High Court · 2021 · Allowed
—
M/S.palghat Credit Corporation v. The Principal Commissioner Of Income Tax-3 Room
High Court · 2021 · Other
—
Ita/251/2018 Of Devon Plantations And Industries Ltd v. The Dy. Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/250/2018 Of Devon Plantations And Industries Ltd v. The Dy. Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/247/2018 Of Devon Plantations And Industries Ltd v. The Dy. Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Ita/249/2018 Of Devon Plantations And Industries Ltd v. The Dy. Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/291/2013 Of Commissioner Of Income Tax v. Shri. Vikram Reddy
High Court · 2021 · Dismissed
Assessee
M/S.digivision Electronics Ltd v. The Assistant Commissioner Of Income Tax,Company Circle – I(4),Chennai
High Court · 2021 · Dismissed
Revenue
Ita/70/2015 Of V.s. Chandrashekar v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Https://Hcservices.ecourts.gov.in/Hcservices v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Shri K.srikanth v. The Assistant Commissioner Of Income Taxcompany Circle - Ii(4)Chennai
High Court · 2020 · Other
—
M/S Skyland Builders P. Ltd v. Income Tax Officer
High Court · 2020 · Other
—
Shri.n.rajarajanpan: Aqfpr 4579Q v. The Assistant Commissioner Of Income Tax,Corporate Circle - Xiv,Chennai 600 034
High Court · 2020 · Other
—
Mrs.padma v. The Income Tax Officer, Corporate
High Court · 2020 · Dismissed
Revenue
Itxa/1219/2017 Of Amol C. Shah (Huf) v. The Income Tax Officer 21(1)(1)
High Court · 2020 · Allowed
Assessee
Taxap/1091/2008 Of Arun Munshaw Huf v. Income Tax Officer, Ward 7(1)
High Court · 2020 · Allowed
Assessee
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax, Tamil Nadu-Viii, Chennai v. The Income Tax Officer, Wardviii(2), Chennai-6
High Court · 2019 · Allowed
—
The Principal Commissioner Of Income Tax, Central-2, Chennai-34 v. M/S.ram Krishnan Kulwant Raiholdings Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Wp/14037/2019 Of Sri Deepak Dhanaraj v. The Income Tax Officer
High Court · 2019 · Other
—
Tc/2582/2006 Of Tmt.d.zeenath v. The Income Tax Officer
High Court · 2019 · Dismissed
Revenue
Income Tax Appeal v. Dated :- 12Th February, 2019
High Court · 2019 · Dismissed
Assessee
Integra Garments & Textiles Ltd, Mumbai v. Income Tax Officer, Ward 6(3)(2), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Itxa/1188/2016 Of Pr Commissioner Of Income Tax-1 v. Tata Communications Ltd
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. P.vikram
High Court · 2019 · Dismissed
Assessee
Tca/789/2018 Of The Commissioner Of Income Tax v. Shri Madhukumaran
High Court · 2018 · Dismissed
Assessee
By Sri.k v. Aravind, Advocate
High Court · 2018 · Dismissed
—
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
—
Itta/428/2018 Of M/S.veena Industries v. The Income Tax Officer
High Court · 2018 · Dismissed
Revenue
Pr.commissioner Of Income Tax-6 v. National Housing Bank
High Court · 2018 · Other
—
The Commissioner Of Income Tax, International Taxation - 3 v. The Court Disposed Of The Revenue‟S Appeal, Observing As
High Court · 2018 · Dismissed
—
Principal Commissioner Of Income Tax 5 v. M/S Natraj
High Court · 2018 · Dismissed
Assessee
Principal Commissinoer Of Income Tax 1 v. Prakashchandra S Soni Huf
High Court · 2018 · Dismissed
Assessee
M/S. Fidelity Business Services India Pvt. Ltd v. Assistant Commissioner Of Income-Tax, & Anr
High Court · 2018 · Dismissed
Revenue
Sh. Sharvan Kumar Sharma v. Income Tax Officer , Ward
High Court · 2018 · Allowed
Assessee
Ita/1622/2009 Of The Commissioner Of Income Tax v. Dr.p.n.bhaskaran
High Court · 2018 · Allowed
Revenue
Laxmanbhai Prabhudas Patel v. Deputy Commissioner Of Income Tax ==========================================================
High Court · 2018 · Dismissed
Revenue
Sh. Ram Ji Lal Meena v. Income Tax Officer, Ward
High Court · 2018 · Allowed
Assessee
Kaushalya Devi (Deceased) Through Legal Representatives v. Commissioner Of Income Tax Through Mr. Asheesh Jain, Senior Standing Counsel
High Court · 2018 · Allowed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax I v. M/S.essorpe Mills Ltd
High Court · 2018 · Allowed
Revenue
Late Shri Kailash Chand Garg v. The Commissioner Of Income Tax, Central Revenue Building, Rawatbhata Road, Kota
High Court · 2017 · Allowed
Assessee
Income Tax Reference v. Versusthe Commissioner Of Income Tax,City-Ix, Mumbai
High Court · 2017 · Allowed
—
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Satya Dev Sharma
High Court · 2017 · Dismissed
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, Kota v. Connected With
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
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Sh. Jatin Haryani
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. Shri Sher Singh Sunda, Anand Nagar, Sikar
High Court · 2017 · Dismissed
Assessee
Saras Metals Pvt. Ltd v. Commissioner Of Income Tax-3 & Anr
High Court · 2017 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.alankar Business Corporation Ltd
High Court · 2017 · Other
—
Commissioner Of Income Tax v. Shri P M Lodha
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
Ita/885/2016 Of Pr. Commissioner Of Income Tax (Central) - 3 v. Seagram Manufacturing Private Ltd.(Now Pemod Richard India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
W.p.(C)/10307/2016 Of Formula One World Championship Limited v. Commissioner Of Income Tax, International Taxation-3 & Anr
High Court · 2016 · Allowed
Assessee
Wp/510/2010 Of The Commissioner Of Income Tax v. M/S. Umicore Finance Luxembourg
High Court · 2016 · Other
—
The Commissioner Of Income Tax-2 v. Mitsubishi Motors Corporation
High Court · 2016 · Dismissed
Assessee
Rc/53/1993 Of Comne.income Tax A.p.i Hyd v. Trustees Heh Nizams Education And Learning
High Court · 2016 · Other
—
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
Techpac Holdings Ltd., Hamilton Hm11, Bermuda v. The Dy. Commissioner Of Income Tax (Osd-Ii), Mumbai 400 020 And Another
High Court · 2016 · Other
—
Itxa/2337/2013 Of Commissioner Of Income Tax - Central-Iv v. M/S. B. Arunkumar And Co
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/448/2015 Of Late Smt. Hoorjahan Begum v. Tghe Income Tax Officer
High Court · 2015 · Dismissed
Revenue
M/S.cadd Centre v. The Assistant Commissioner
High Court · 2015 · Allowed
—
Commissioner Of Income Tax Delhi-Ii v. M/S Mansarover Investments Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax Delhi-Iii v. M/S Sun Investments Ltd
High Court · 2015 · Allowed
Revenue
Aavkar Infrastructure Company v. Income Tax Officer Ward - 9 (2) & 1
High Court · 2015 · Allowed
Assessee
Ita/114/2015 Of B.m.j. Real Estate (P) Ltd v. Commissioner Of Income Tax, Ludhiana
High Court · 2015 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Faridabad v. Shri Krishan Gopal (Huf
High Court · 2015 · Allowed
Revenue
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
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
Delhi High Court In Valvoline Cummins Limited v. Deputycommissioner Of Income Tax And Another [2008 (171) Taxman 241(Delhi
High Court · 2015 · Allowed
Assessee
Ita/384/2009 Of The Commissioner Of Income Tax v. Sri Venkata Rajendran
High Court · 2015 · Dismissed
Assessee
Itta/96/2004 Of Commissioner Ofincome Tax-6 v. Dr.jaehangir M.jehangir
High Court · 2014 · Allowed
Revenue
Shri Sachinder Mohan Mehta v. Assistant Commissioner Of Income Tax
High Court · 2014 · Other
—
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
Itxa/1506/2012 Of The Commissioner Of Income Tax - 5 v. M/S.cadbary India Ltd
High Court · 2014 · Allowed
Revenue
Gujarat Petrosynthese Limited v. Additional Commissioner Of Income Tax....opponent(S
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Taxchennai v. M/S.maharaja Seafoods India P Ltd
High Court · 2014 · Allowed
Revenue
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
—
Parul Industries v. Assistant Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Latetribunal v. Texspin Engineering And Manufacturing
High Court · 2014 · Dismissed
—
Ita/49/2014 Of The Commissioner Of Income Tax-Iii v. Shri Sanjiv Kapur
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Sharda Kochhar
High Court · 2014 · Other
—
Ita/594/2013 Of Commissioner Of Income Tax-Iv v. M/S. Karnataka Agro
High Court · 2014 · Dismissed
Assessee
Itxa/253/2012 Of The Commissioner Of Income Tax - 3 v. M/S. Inditravel Pvt. Ltd
High Court · 2014 · Dismissed
Assessee
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
—
Ita/134/2014 Of Shri Srinivasan Chandira Kumar v. The Additional Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Court Judgment Incit v. After Hearing Learned Counsel For Th
High Court · 2014 · Allowed
—
Shridhar B. Shukla v. Assistant Commissioner Of Income Tax Circle-7, Pune And Ors
High Court · 2014 · Allowed
Assessee
Peterplast Synthetics Pvt Ltd v. Asstt.commissioner Of Income Tax & 1
High Court · 2013 · Dismissed
Revenue
Itta/508/2013 Of J Anjaneya Sharma v. Commissioner Of Income Tax-V
High Court · 2013 · Dismissed
Revenue
Cairn Uk Holdings Limited v. Sanjiv Khanna, J
High Court · 2013 · Other
—
Commissioner Of Income Tax I v. Aditya Medisales Ltd....opponent(S
High Court · 2013 · Other
—
Commissioner Of Income Tax-Ii, Chandigarh v. M/S Punjab Anand Industries, Mohali
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax Circle Xiv, Chennai - 6 v. Vijay M.mahtaney
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax I v. Rajesh Vitthalbhai Patel....opponent(S
High Court · 2013 · Allowed
Revenue
Itxa/10/2013 Of Director Of Income Tax (It) - I v. Viren N. Desai
High Court · 2013 · Allowed
Revenue
Itxa/1095/2012 Of The Commissioner Of Income Tax -Ii Pune v. Jeevan M. Gorade
High Court · 2013 · Dismissed
Assessee
Mrs. S v. Heard
High Court · 2013 · Allowed
—
Itxa/2252/2011 Of The Commissiosner Of Income Tax -Iii Thane v. George Duming Andret
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax – 22, New Mumbai v. Late Prannath Ramjidas Katyal
High Court · 2013 · Dismissed
Assessee
Itxa/227/2012 Of Commissioner Of Income Tax-20 v. Shri Shalil S. Shroff
High Court · 2013 · Dismissed
Assessee
Director Of Income Tax (It)-I, Mumbai v. Shri Amit U. Chogle
High Court · 2013 · Allowed
Revenue
Ashwamegh Co Op Hous. Soc. Ltdvibhag 2 - Petitioner(S v. Dy. Commissioner Of Income Taxcircle 9 & 1 - Respondent(S
High Court · 2012 · Other
—
The Commissioner Of Income Tax Delhi-Ii v. Khoobsurat Resorts Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
Ita/81/2006 Of Commissioner Of Income Tax v. Sri K Govinda Reddy
High Court · 2012 · Allowed
Revenue
Ita/1092/2006 Of M/S Tata Coffee Limited v. The Joint Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
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
—
Income Tax Appeal v. M/S. Polychem Ltd
High Court · 2012 · Other
—
T.c.(A) v. The Commissioner Of Income Taxtamil Nadu Ii, Chennai
High Court · 2011 · Allowed
Assessee
M/S Jagatjit Industries Limited Gurgaon v. Dy. Commissioner Of Income Tax
High Court · 2011 · Other
—
Jagatjit Industries Ltd v. Dy.commr.of Income Tax,Central-Vi
High Court · 2011 · Other
—
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
—
N.m. Road, Mumbai – 400 038 v. M/S.may & Baker Limited
High Court · 2011 · Dismissed
—
The Commissioner Of Income Tax - 10, Mumbai v. Shri Nayan Arvind Shah
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Mediworld Publications Pvt. Ltd
High Court · 2011 · Other
—
The Commissioner Of Income Tax, Patiala v. Raja Malwinder Singh, Patiala
High Court · 2011 · Other
—
Appellant v. Ece Industries Limited . . .Respondent
High Court · 2010 · Other
—
Appellant v. Shri Puneet Sabharwal
High Court · 2010 · Other
—
Ritu Investments Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2010 · Other
—
V.lakshmi Reddy v. The Income Tax Officer Ward-Iv(1)
High Court · 2010 · Allowed
Assessee
Ita/188/2009 Of The Commissioner Of Income Tax,Trichur v. Shri.thomy .P.chakola,Trichur
High Court · 2010 · Other
—
Ita/640/2009 Of Commissioner Of Income Tax,Kottayam v. M/S.accelerated Freeze Drying Co.ltd
High Court · 2010 · Allowed
Revenue
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
Wp/7978/2001 Of M/S.cauvery Spg & Weavin Mills v. Dy Commr Of Income Tax Spl
High Court · 2010 · Allowed
Assessee
Ms. Prem Lata Bansal, Advocate v. Raghuvanshi Charitable Trust
High Court · 2010 · Other
—
Mr. V.n. Jha, Advocate v. Director Of Income Tax & Anr
High Court · 2010 · Other
—
Commissioner Of Income Tax v. Ranbaxy Holdings Company
High Court · 2010 · Other
—
Commissioner Of Income Tax-I, Ludhiana v. M/S Oriental Textiles Processing (P) Ltd., Ludhiana
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax - 21Mumbai v. Anuj A. Sheth Huf, Mumbai
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax-7 v. M/S. Scindia Investment Pvt. Ltd
High Court · 2010 · Dismissed
Assessee
Wp/2287/2009 Of Prashant S. Joshi v. The Income Tax Officer Ward 19(2)(4) And Anr
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax, Faridabad v. Ita
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax, Faridabad v. Chandni Bhuchar
High Court · 2010 · Dismissed
Assessee
Ita/759/2009 Of The Commissioner Of Income Tax,Kochi v. M/S.shakthi Metel Depot, Cloth Bazar Rd
High Court · 2010 · Allowed
Revenue
Ramachandran Nair, J v. C.n.ramachandran Nair
High Court · 2009 · Allowed
—
Ita/109/2007 Of Dr. R.p. Patel v. Commissioner Of Income Tax, Kottayam
High Court · 2009 · Remanded
—
By Sr. Counsel Sri v. Ramachandran
High Court · 2008 · Allowed
—
Ita/895/2007 Of Commissioner Of Income Tax Delhi Iv v. Eastman Industries Ltd
High Court · 2008 · Dismissed
Assessee
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
Taxap/291/2002 Of Elecon Engineering Co.ltd v. Asst.commissioner Of Income Tax
High Court · 2008 · Allowed
Assessee
The Commissioner Of Income Tax v. M/S. Imperial Motor Stores
High Court · 2008 · Allowed
Revenue
Hiaben Jayantilal Shah - Petitioner(S v. Income Tax Officer & 1 - Respondent(S
High Court · 2008 · Allowed
Assessee
Ita/146/2002 Of The Commissioner Of Income Tax,Cochin v. M/S.southern Tubes,T.d.road,Ernakulam
High Court · 2008 · Other
—
Ita/108/2000 Of M/S.crescent Ice And Coldstorage,Ponnani v. The Commr. Of Income Tax
High Court · 2008 · Allowed
Assessee
The Commissioner Of Income-Taxpatiala v. Amrik Singh
High Court · 2008 · Other
—
M/S.beardsell Ltd v. The Joint Commissioner Of Income-Tax, Special Range-I
High Court · 2007 · Allowed
Assessee
Txa/17/2006 Of Mainland Docks Limited, Vasco Da Gama v. Asst. Commissioner Of Income-Tax And Anr
High Court · 2006 · Dismissed
Revenue
The Commissioner Of Income Tax Chennai v. M/S. Union Co (Motors) Ltd. 118, Anna Salai Chennai 600 002
High Court · 2006 · Allowed
Revenue
Income Tax Officer, Ward-I, Dehradun … v. Mr. Ajay Kumar Shah Jagati, 10 Convent Road, Dehradun
High Court · 2005 · Dismissed
Assessee
M.raghavan v. Assistant Commissioner Of Income Tax, City Circle V (1), Chennai-600 006
High Court · 2003 · Allowed
Assessee
Commissioner Of Income-Tax v. B.b.vyas
High Court · 2003 · Other
—
Garden Finance Ltd v. Addl Commissioner Of Income Tax
High Court · 2001 · Other
—
Commissioner Of Income-Tax v. Narendra N. Chauhan
High Court · 2001 · Other
—
Vatsal N Parikh v. Commissioner Of Income Tax
High Court · 2001 · Other
—
Commissioner Of Income Tax v. Mohanlal And Company
High Court · 2001 · Other
—
Saraladevi Sarabhai ( P - 1 )D - Trust v. Commissioner Of Income-Tax
High Court · 2001 · Other
—
Commissioner Of Income-Tax v. Rameshbhai R. Panchal
High Court · 2000 · Dismissed
Assessee
Damodar H Shah v. Assistant Commissioner Of Income-Tax
High Court · 2000 · Dismissed
Revenue
Commissioner Of Income Tax v. Annaben Ajaybhai
High Court · 1999 · Other
—
Commissioner Of Income Tax, Gujarat-Iii v. Naranbhai S. Patel
High Court · 1998 · Allowed
Revenue
Commissioner Of Income-Tax v. Windsor Foods Ltd
High Court · 1998 · Allowed
Revenue
Commissioner Of Income Tax v. Jaykrishna Harivallabhdas
High Court · 1997 · Other
—
Usmanbhai I Memon v. Commissioner Of Income-Tax
High Court · 1996 · Allowed
Assessee

Key issues litigated under Section 48

Section 48 case law — FAQs

What does Section 48 of the Income-tax Act deal with?
Section 48 relates to Capital Gains Computation. This page collects 227 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 48.
How many case laws are available on Section 48?
EaseValue has indexed 227 income-tax judgments citing Section 48 — each with parties, citation, court, year, outcome and the full order text.
How can Section 48 judgments help my case?
They show how courts have decided Section 48 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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