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Income-tax Act · Case Law

Section 5 Income Tax Case Law — Scope of Total Income

Browse 1,785 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 5 (Scope of Total Income) 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 5 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 5 (showing 300 of 1,785)

Principal Commissioner Of Income Tax (Central) – 2 v. M/S. Mahagun Realtors (P) Ltd.
Supreme Court · 2022 · [2022] 4 S.C.R. 502 · Allowed
Revenue
M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
M/S. Kanchanganga Sea Foods Ltd. v. Commissioner Of Income Tax
Supreme Court · 2010 · [2010] 7 S.C.R. 866 · Other
Pradip J. Mehta v. Commnr. Of Income-Tax, Ahmedabad
Supreme Court · 2008 · [2008] 6 S.C.R. 383 · Allowed
Assessee
M/S. Munjal Sales Corporation v. Commissioner Of Income Tax, Ludhiana And Anr.
Supreme Court · 2008 · [2008] 2 S.C.R. 1169 · Allowed
Assessee
Ishikawajma-Harima Heavy Industries Ltd. v. Director Of Income Tax, Mumbai
Supreme Court · 2007 · [2007] 1 S.C.R. 112 · Partly Allowed
Partly
Sea Pearl Industries And Ors., Etc v. Commissioner Of Income Tax, Cochin
Supreme Court · 2001 · [2001] 1 S.C.R. 184 · Dismissed
Revenue
The Commissioner Of Agriculturalincome-Tax, Kerala v. The Plantation Corporation Of Kerala Ltd., Kottayam
Supreme Court · 2000 · [2000] SUPP. 5 S.C.R. 135 · Allowed
Revenue
The Transmission Corporation Of A.p. Ltd. And Anr. v. The Commissioner Of Income Tax, A.p.
Supreme Court · 1999 · [1999] SUPP. 1 S.C.R. 504 · Dismissed
Revenue
Orissa State Warehousing Corpn. Etc. v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · Dismissed
Revenue
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
M/S. Wilh, Wilhelmsen v. Commissioner Of Income Tax, West Bengal-I
Supreme Court · 1996 · [1996] SUPP. 3 S.C.R. 231 · Dismissed
Revenue
Commissioner Of Income Tax, Gujarat, Ahmedabad v. Smt. Kamaltni Khatau
Supreme Court · 1994 · [1994] 3 S.C.R. 942 · Other
Sabarkantha Zilla Kharid V. Sangh Ltd v. Commissioner Of Income Tax
Supreme Court · 1993 · [1993] SUPP. 1 S.C.R. 484 · Dismissed
Revenue
Standard Triumph Motor Co. Ltd. v. Commissioner Of Income Tax, Madras
Supreme Court · 1993 · [1993] 2 S.C.R. 96 · Dismissed
Revenue
Commissioner Of Income-Tax, Haryana Etc. Etc. v. Krishna Copper Steel Rolling Mills Jagadhri Etc. Etc.
Supreme Court · 1991 · [1991] SUPP. 2 S.C.R. 187 · Dismissed
Assessee
Commissioner Of Income Tax, Calcutta v. T.i. & M. Sales Ltd.
Supreme Court · 1987 · [1987] 2 S.C.R. 883 · Dismissed
Assessee
Commissioner Of Agricultural Income-Tax, Trivandrum v. Kerala Estate Mooriad Chalapuram
Supreme Court · 1986 · [1986] 3 S.C.R. 161 · Dismissed
Assessee
State Bank Of Travancore v. Commissioner Of Income Tax, Kerala
Supreme Court · 1986 · [1986] 1 S.C.R. 25 · Dismissed
Revenue
State Bank Of India v. Commissioner Of Income Tax, Ernakulam
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 694 · Dismissed
Revenue
Commissioner Of Income-Tax, Andhra Pradesh Hyderabad v. Toshoku Ltd. Guntur Etc.
Supreme Court · 1980 · [1981] 1 S.C.R. 587 · Dismissed
Assessee
Mangalore Electric Supply Co. Ltd. v. The Commissioner Of Income Tax, West Bengal
Supreme Court · 1978 · [1978] 3 S.C.R. 913 · Dismissed
Revenue
Performing Right Society Ltd. & Anr. v. Commissioner Of Income-Tax & Others
Supreme Court · 1976 · [1977] 1 S.C.R. 171 · Dismissed
Revenue
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
H. H. Maharaj Rana Hemant Singhji, Dholpur v. Commissioner Of Income-Tax, Rajasthan
Supreme Court · 1976 · [1976] 3 S.C.R. 423 · Dismissed
Revenue
Challapalli Sugar Ltd. v. The Commissioner Of Income Tax, A.p. Hyderabad
Supreme Court · 1974 · [1975] 2 S.C.R. 538 · Other
Commissioner Of Income Tax, Bombay v. West Coast Paper Mills Ltd.
Supreme Court · 1971 · [1972] 1 S.C.R. 780 · Dismissed
Assessee
Commissioner Of Income Tax, West Bengal v. Birla Cotton Spinning & Weaving Mills Ltd. & Ors.
Supreme Court · 1971 · [1972] 1 S.C.R. 283 · Dismissed
Assessee
Sheo Nath Singh v. Appellate Assistant Commissioner Of Income Tax, Calcutta
Supreme Court · 1971 · [1972] 1 S.C.R. 175 · Allowed
Assessee
Commissioner Of Income Tax, West Bengal, Calcutta & Anr. v. Anil Kumar Roy Chowdhury & Anr.
Supreme Court · 1967 · [1967] 3 S.C.R. 322 · Allowed
Revenue
M/S. Modi Spinning & Weaving Mills Co., Ltd. v. Commissioner Of Income-Tax, Punjab & Anr.
Supreme Court · 1964 · [1965] 1 S.C.R. 592 · Dismissed
Revenue
Raja Rameswara Rao v. Commissioner Of Income-Tax, Hyderabad
Supreme Court · 1963 · [1964] 2 S.C.R. 847 · Dismissed
Revenue
Khandige Sham Bhat And Others v. The Agricultural Income Tax Officer
Supreme Court · 1962 · [1963] 3 S.C.R. 809 · Dismissed
Revenue
The Fazilka Electric Supply Co. Ltd . v. The Commissioner Of Income-Tax, Delhi
Supreme Court · 1962 · [1962] SUPP. 3 S.C.R. 496 · Dismissed
Revenue
Commissioner Of Income-Tax, West Bengal v. Calcutta National Bank Limited (In Liquidation)
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 660 · Allowed
Revenue
Messrs. Howrah Trading Co., Ltd. v. The Commissioner Of Income-Tax, Calcutta
Supreme Court · 1959 · [1959] SUPP. 2 S.C.R. 448 · Dismissed
Revenue
Basheshar Nath v. The Commissioner Of Income-Tax, Delhi & Rajasthan & Another.
Supreme Court · 1958 · [1959] SUPP. 1 S.C.R. 528 · Allowed
Assessee
M.ct.muthiah & 2 Others v. The Commissioner Of Income-Tax, Madras &, Another
Supreme Court · 1955 · [1955] 2 S.C.R. 1247 · Allowed
Assessee
K.s. Rashid And Son v. The Income Tax Investigation Commission, Etc.
Supreme Court · 1954 · [1954] 1 S.C.R. 738 · Dismissed
Revenue
Commissioner Of Income-Tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay.
Supreme Court · 1950 · [1950] 1 S.C.R. 335 · Dismissed
Assessee
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Central)-2 v. M/S Era Infrastructure (India) Ltd
High Court · 2024 · Other
Ward 62(1), Delhi v. Sukhpreet Singh Chopra Through
High Court · 2024 · Other
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-1 v. Casio India Company Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-04 v. M/S Ifci Ltd
High Court · 2024 · Dismissed
Assessee
Chennai - 600 034 v. M/S.marg Ltd
High Court · 2024 · Other
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
M/S Vaishnavi Agro … v. ….. Opp. Party
High Court · 2024 · Allowed
Central)-2 v. Versatile Polytech Pvt. Ltd
High Court · 2023 · Dismissed
Central)-2 v. Versatile Polytech Pvt. Ltd
High Court · 2023 · Dismissed
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
Wp(C)/9919/2019 Of Sibi Joy, v. Income-Tax Officer (Tds)
High Court · 2023 · Dismissed
Revenue
Ittamp. No: 98 Of 2006 v. Prasad
High Court · 2022 · Dismissed

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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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