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Case Law › Section 5
Income-tax Act · Case Law

Section 5 Income Tax Case Law — Scope of Total Income

Browse 898 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 898)

The Mavilayi Service Cooperative Bank Ltd. & Ors v. Commissioner Of Income Tax, Calicut & Anr
Supreme Court · 2021 · [2021] 1 S.C.R. 78 · Other
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M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · 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
Orissa State Warehousing Corpn. Etc v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] 2 S.C.R. 383 · 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
Cambay Electric Supply Industrial Co. Ltd v. The Commissioner Of Income Tax, Gujarat-Ii Ahmedabad (And Vice Versa)
Supreme Court · 1978 · [1978] 3 S.C.R. 660 · 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
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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
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
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
K.s. Rashid And Son v. The Income Tax Investigation Commission, Etc
Supreme Court · 1954 · [1954] 1 S.C.R. 738 · Dismissed
Revenue
Huawei Technologies Cooperatief U.a v. Assistant Commissioner Of Income Tax, Circle International Taxation-2(1)(1), Delhi
High Court · 2025 · Other
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Rp/615/2024 Of The Pr Commissioner Of Income Tax Central v. M/S Gmr Infrastructure Ltd
High Court · 2025 · Allowed
Revenue
Chandok Centre,No.(713) 244, Anna Salai,Chennai – 600 006 v. The Assistant Commissioner Of Income Tax,Company Circle I (3),Chennai
High Court · 2025 · Allowed
Assessee
Appellant-Non v. The Commissioner Of Income Tax, Ncr Building, Statuecircle, Jaipur
High Court · 2025 · Allowed
Assessee
Appellant-Non v. The Commissioner Of Income Tax, Ncr Building, Statuecircle, Jaipur.circle, Jaipur
High Court · 2025 · Allowed
Assessee
Nc: 2025:Khc:13711Wp v. Karnataka State Souharda Federal Co-Operative Ltd., Wa
High Court · 2025 · Allowed
—
Principal Commissioner Of Income Tax 13, Kolkata v. Ravindra Kumar Agarwal Huf
High Court · 2025 · Allowed
Revenue
Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2025 · Other
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Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Itta/27/2022 Of The Pr Commissioner Of Income Tax v. Sri Sarnala Sayababu
High Court · 2025 · Allowed
Revenue
Vedansh Traders Private Limited v. Income Tax Officer, Ward - 13/1, Kolkata
High Court · 2025 · Allowed
Assessee
Ita/11/2022 Of The Commissioner Of Income Tax v. M/S Urban Ladder Home Decor Solutions Pvt Ltd
High Court · 2025 · Allowed
Revenue
Dilip Singhvi v. The Deputy Commissioner Of Income Tax (Bpu), Jaipur,Room
High Court · 2025 · Dismissed
Revenue
United Capital Partners India Pvt. Ltd v. Principle Commissioner Of Income Tax, Chennai –
High Court · 2025 · Dismissed
Revenue
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 (It-1), International Taxation, Newdelhi v. M/S Cameron (Singapore) Pvt.ltd
High Court · 2024 · Allowed
Revenue
Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj v. National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax (It-1), International Taxation, Newdelhi v. M/S Cameroon (Singapore) Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Ita/662/2023 Of Pr. Commissioner Of Income Tax-3 v. M/S Sasken Technologies Ltd
High Court · 2024 · Dismissed
Assessee
Reliance Has Been Laid On Dwejesh Acharya v. Income-Tax Officer :[2023] 157 Taxmann.com 332 (Rajasthan
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Ajmer v. Shri Krishan Kumar Gupta, E-7, Parbatpura Ind. Estate, Ajmer
High Court · 2024 · Allowed
Revenue
Income Tax Officer Ward-1 (1) New Delhi v. Insolvency And Bankruptcy Board Of India & Ors
High Court · 2024 · Dismissed
Assessee
Oasys Cybernetics Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Mr. S. Ray, Senior Advocate v. Income Tax Officer, Khurda And …. Opposite Parties Others
High Court · 2024 · Other
—
Abu Shamima Parveen v. The Income Tax Officer,Ward 1, Karaikudi – 630 002
High Court · 2024 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
M /S Ge Capital European Treasury Services Limited v. Deputy Commissioner Of Income Tax, Circle International Taxation 1 3 1, New Delhi & Ors
High Court · 2024 · Other
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The Commissioner Of Income Tax – International Taxation -3 v. Zebra Technologies Asia Pacific Pet. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/251/2023 Of The Pr Commissioner Of Income Tax v. M/S Kansur Developers India Pvt Ltd
High Court · 2024 · Other
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Ita/252/2023 Of The Pr Commissioner Of Income Tax v. M/S Kansur Developers India Pvt Ltd
High Court · 2024 · Other
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Ita/250/2023 Of The Pr Commissioner Of Income Tax v. M/S Kansur Developers India Pvt Ltd
High Court · 2024 · Other
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Wp/19696/2024 Of Govindachary v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
M/S Fresh Pet Private Limited v. Principal Commissioner
High Court · 2024 · Other
—
Perused The Review Petition Papers v. Nc: 2024:Khc:35617-Dbrp
High Court · 2024 · Dismissed
—
Principal Commissioner Of Income Tax -3, Kolkata v. M/S. Shristi Hotel Pvt Ltd
High Court · 2024 · Allowed
Revenue
Digitally Signedby Vishakhabeohardate:2024.08.2910:24:48 +0530 v. M/S. R. R. Energy Ltd. N.h
High Court · 2024 · Other
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Asian Colour Coated Ispat Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Other
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Selva Kalpana v. The Central Processing Center, Bengaluru, Income Tax Department, Bengaluru, Karnataka 560 500
High Court · 2024 · Dismissed
Revenue
The Commissioner Of Income Tax (Exemptions), Patna v. M/S Jharkhand State Cricket Association
High Court · 2024 · Allowed
Revenue
Central)-2 v. M/S Era Infrastructure (India) Ltd
High Court · 2024 · Other
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D.b. Civil Restoration Application v. The Deputy Commissioner Of Income Tax, Circle
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax (Exemptions) v. M/S Jharkhand State Cricket Association
High Court · 2024 · Allowed
Revenue
Ward 62(1), Delhi v. Sukhpreet Singh Chopra Through
High Court · 2024 · Other
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Telco Co-Operative Society Ltd v. Commissioner Of Income Tax, Jamshedpur, P.o. +P.s-Bistupur, District, Jamshedpur
High Court · 2024 · Dismissed
Revenue
Crl.p/101368/2019 Of Smt.dhanashree Ravindra Pandit v. The Income Tax Department
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax Delhi - 8 v. M/S Samsung India Electronics Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
M/S. S. Hati v. Income Tax Officer, Ward-1(3), Hooghly & Anr
High Court · 2024 · Other
—
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Pt Bukaka Teknik Utama v. Commissioner Of Income Tax (It), Delhi - 2
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. Casio India Company Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Dollar Gulati v. Principal Commissioner Of Income Tax & Ors
High Court · 2024 · Other
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Pr. Commissioner Of Income Tax-1 v. M/S Milestone Gears Private Limited…
High Court · 2024 · Dismissed
Assessee
Ita/2/2024 Of Principal Commissioner Of Income Tax v. M/S Milestone Gears Private Limited
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Udaipur v. M/S. Tirupati Microtech Pvt.ltd
High Court · 2024 · Dismissed
Assessee
Nuovo Pignone International Srl v. Deputy Commissioner Of Income Tax Circle 2-2- 2, International Taxation & Ors
High Court · 2024 · Other
—
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
—
Kamal Mookerjee & Co. (Shipping) Pvt. Ltd v. Commissioner Of Income Tax Cal-Iii Commissionerate Kolkata
High Court · 2024 · Allowed
Assessee
Sitaram Sharma v. Assistant Commissioner Of Income Tax, Circle 40,Kolkata & Ors
High Court · 2024 · Dismissed
Revenue
Deputy Commissioner Of Income Tax, Circle v. Pathy, Advocate (Through V.c
High Court · 2024 · Dismissed
Assessee
Deputy Commissioner Of Income Tax, Circle v. Pathy, Advocate (Through V.c
High Court · 2024 · Dismissed
Assessee
Intertek India Private Limited v. Pr Commissioner Of Income Tax 04 & Anr
High Court · 2024 · Other
—
Dr. Rabindra Kumar Singh @ Ravindra Kumar Singh v. Commissioner Of Income Tax (Central), Patna And Another
High Court · 2024 · Allowed
Assessee
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Ruben Jeyasankari v. Principal Commissioner Of Income Tax-3
High Court · 2024 · Dismissed
Revenue
Chennai 600 041 v. Prayer:civil Miscellaneous Appeal As Against The Order Dated 15.12.2022
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax-1 v. Accession Buildwell Private Limited
High Court · 2024 · Dismissed
Assessee
Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
—
Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
—
Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
—
Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
—
Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
—
Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
—
Chennai - 600 034 v. M/S.suhas Infradevelopers Pvt. Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax v. M/S S.s. Netcom Shillong Private Limited
High Court · 2024 · Other
—
Wp/18382/2023 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Allowed
Assessee
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
Https://Www.mhc.tn.gov.in/Judis v. C.m.a
High Court · 2024 · Other
—
Hyatt International-Southwest Asia Ltd v. Additional Director Of Income Tax …
High Court · 2023 · Other
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Additional Commissioner Of Income Tax, (Benami Prohibition), Room v. M/S.marg Limited,Sai Subhodaya Apartments
High Court · 2023 · Other
—
The State Of Jammu And Kashmir v. Rajesh Koul
High Court · 2023 · Dismissed
Revenue
Production & Sale Society Ltd., E.h v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax 1 v. Anand Divine Developers Private Limited. Respondent Through: None
High Court · 2023 · Other
—
Wp/1109/2023 Of Adarsh Developers v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Central)-2 v. Versatile Polytech Pvt. Ltd
High Court · 2023 · Dismissed
—
Chennai - 600 034 v. M/S. Navrang Infrastructure Pvt. Ltd
High Court · 2023 · Other
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Chennai - 600 034 v. M/S. Advance Infra Developers Pvt Ltd
High Court · 2023 · Allowed
—
Tata Steel Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Suneel Hirachand Shah v. The Principal Commissioner Of Income-Tax
High Court · 2023 · Dismissed
Revenue
Mcc/1253/2023 Of Suraj Bhan Oil Private Limited v. Deputy Commissioner Of Income Tax Circle 2(1)
High Court · 2023 · Allowed
Assessee
A.r.imtiyaz Ahmed,New v. The Assistant Registrar, Income Tax Appellate Tribunal, A
High Court · 2023 · Other
—
Itta/29/2023 Of The Prl. Commissioner Of Income Tax - 2 v. M/S. Hyundai Motor India Engineering Pvt. Ltd
High Court · 2023 · Other
—
Pr Director General Of Income Tax (Admn & Tps v. M/S The Indian Plywood Mfg. Co. Pvt. Ltd. & Anr
High Court · 2023 · Allowed
Revenue
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
—
Itta/74/2018 Of Kakinada Sez Lilmited v. Assistant Comissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wric/1000800/2000 Of Azad Ahmad Khan v. Income Tax Apellate Tribunal
High Court · 2023 · Dismissed
Revenue
Wp(C)/13974/2022 Of Chandrababu Gangadharan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax 4 v. M/S National Fertilizers Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Guwahati, Aayakar Bhawan, Guwahati v. M/S Numaligarh Refinery Ltd. Christian Basti, G.s. Road, Guwahati
High Court · 2023 · Allowed
Revenue
Pr. Commissioner Of Income Tax Guwahati, Aayakar Bhawan, Guwahati v. M/S Numaligarh Refinery Limited Christian Basti, G.s. Road, Guwahati
High Court · 2023 · Allowed
Revenue
Pr. Commissioner Of Income Tax v. Micro And Small Enterprise Facilitation Council And Anr. …
High Court · 2023 · Allowed
Revenue
Pecon Software Limited & Anr v. The Principal Chief Commissioner Of Income Tax,Kolkata & Ors
High Court · 2023 · Other
—
Wp/983/2007 Of M/S. Indusind Bank Ltd v. Income-Tax Settlement Commission And 3 Ors
High Court · 2023 · Other
—
Wp/982/2007 Of M/S. Indusind Bank Ltd v. Income-Tax Settlement Commission And 3 Ors
High Court · 2023 · Other
—
Nariman Point, Mumbai 400 021 v. M/S. Colgate Palmolive Marketing Sdn Bhd
High Court · 2023 · Allowed
—
Ita/437/2010 Of Dr (Mrs) Anwar Basith v. The Deputy Commissioner Of Income-Tax
High Court · 2023 · Other
—
Itta/445/2005 Of Andhra Bank Financial Services Ltd, Hyderabad v. The Commissioner Of Income Tax-I, Hyderabad
High Court · 2023 · Allowed
Assessee
Ner Guwahati 1St Floor Aaykar Bhawan Guwahati v. Chanchal Nag
High Court · 2023 · Other
—
By Sri. Annamalai S., Advocate For Sri v. Chandrashekar, Advocates
High Court · 2023 · Other
—
Veena Prafullavelingkar v. Asst. Commissioner Ofincome Tax, Circle 1(1)Panaji And Anr.…
High Court · 2023 · Other
—
Ita/427/2022 Of The Commissioner Of Income Tax v. M/S Cisco Systems Services B V
High Court · 2023 · Dismissed
Assessee
Kartik Pravinchandra Mehta v. Per Dhiraj Singh Thakur, J
High Court · 2023 · Other
—
Rattankumar Khemka v. The Chief Commissioner Of Income Tax-1
High Court · 2023 · Other
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Of The Supreme Court In Union Of India & Anr v. M/S. Ganpati
High Court · 2023 · Other
—
Wp(C)/2621/2020 Of Chonari Kammukutty v. The Asst . Commissioner Of Income Tax ( Benami Prohibition Unit)
High Court · 2023 · Other
—
Ita/218/2014 Of The Director Of Income Tax v. Ibm India Private Limited
High Court · 2023 · Dismissed
Assessee
Kamal Nath v. The Principal Commissioner Of Income Tax, Kolkata & Ors
High Court · 2023 · Allowed
Assessee
Wp(C)/9919/2019 Of Sibi Joy v. Income-Tax Officer (Tds)
High Court · 2023 · Dismissed
Revenue
A Division Of M/S.indus Ind Bank Ltd) v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Allowed
Assessee
Wp/429/2022 Of Footcandles Film Private Limited And Anr v. Income Tax Officer Tds-1 And 3 Ors
High Court · 2022 · Other
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Wp/10551/2022 Of Mangalore Refinery And Petrochemicals Ltd v. Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ittamp. No: 98 Of 2006 v. Prasad
High Court · 2022 · Dismissed
—
Ita/100008/2020 Of M/S.kanrataka Vikas Grameena Bank v. Asst. Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
The Principal Commissioner Of Income Tax (Central), Ahmedabad v. Lavjibhai Swarupchand Mehta
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax-7 v. Rajdarbar Heritage Venture Ltd. (Formerlyknown As Global Heritage Venture Ltd
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-7 v. Rajdarbar Heritage Venture Ltd. (Formerlyknown As Global Heritage Venture Ltd
High Court · 2022 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. The Madras Medical Mission4A Dr.j.jayalalitha Nagarmuggappair, Chennai 600 037
High Court · 2022 · Other
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Itta/251/2022 Of Syed Sikander Ali v. The Principal Commissioner Of Income Tax-1
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income Tax, Kolkata-Xxi v. Nadia Gramin Bank (Presently Merged With Bangiya Gramin Vikash Bank
High Court · 2022 · Dismissed
Assessee
Rakesh Chandulal Mehta v. Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Sejal Co. Op. Housing Society Ltd v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Chhaganbhai Bholidas Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Lataben Dashrath Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Sejal Co. Op. Housing Society Ltd. Vibhag I v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Krinesh Natwarlal Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
With R/Special Civil Application v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Prathmesh Chhaganbhai Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Chhaganbhai Bholidas Patel v. Deputy Director Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Linde India Limited
High Court · 2022 · Dismissed
Assessee
Itta/242/2022 Of Gvpr Engineers Limited v. The Dy. Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp/9937/2022 Of Sunil Kumar Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
v. Commissioner Of Income Tax - Iv, New Delhi
High Court · 2022 · Other
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Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax-5, Kolkata v. Ram Niwas Taparia
High Court · 2022 · Allowed
Revenue
Itat/150/2014 v. Green Gold Tree Farmers (P) Ltd [2008] 299 Itr 262. That Apart
High Court · 2022 · Dismissed
—
Commissioner Of Income Tax, Kolkata Ii, Kolkata v. National Insurance Company Ltd
High Court · 2022 · Dismissed
Assessee
Txa/67/2006 Of The Commissioner Of Income Tax, Panaji-Goa v. Alcon Resort Holding Limited, Panaji, Goa
High Court · 2022 · Other
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M/S Nagindas Kasturchand And Bros v. Principal Commissioner Of Income Tax 3, Ahmedabad
High Court · 2022 · Allowed
Assessee
K.t.kunjumon [ Petitioner ] v. The Assistant Commissioner [ Respondent ]Of Income Tax, Corporate Circle 1(5) Chennai
High Court · 2022 · Other
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Wpa/18282/2021 Ita/2/2021 Principal Commissioner Of Income Tax-1, Kolkata v. Asish Kumar Ghosh
High Court · 2022 · Allowed
Revenue
Sca/7643/2021 Of Kamlesh Rajnikant Shah v. Principal Commissioner Of Income Tax 3, Ahmedabad
High Court · 2022 · Other
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R/Special Civil Application v. Income Tax Officer Ward 9(1
High Court · 2022 · Other
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Tca/1377/2009 Of M/S Dadha Pharma P Ltd v. The Income Tax Officer (Osd)
High Court · 2022 · Other
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Rajkamal Healds And Reeds Pvt. Ltd v. Assistant Director Of Income Tax
High Court · 2022 · Other
—
Wp/4/2022 Of Bennett Coleman And Company Ltd v. Deputy Commissioner Of Income Tax Circle- 1 (1) (1) Mumbai And 3 Ors
High Court · 2022 · Allowed
Assessee
Wp/21146/2021 Of Tt Steel Service India Pvt Ltd v. The Additional /Joint/Deputy/Assistant/Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Mcc/3006/2018 Of Commissioner Of Income Tax v. M/S R.k.d.f. Education Society
High Court · 2021 · Allowed
Revenue
Pr. Commissioner Of Income Tax-Central, Central Circle, Jaipur(Raj v. Vimal Chand Surana, B
High Court · 2021 · Allowed
Revenue
Ita/840/2018 Of The Pr Commissoner Of Income Tax (Exemptions) v. M/S St. Joseph's Monastery
High Court · 2021 · Allowed
Revenue
Ita/202/2018 Of Shri S P Hombanna v. The Income Tax Officer
High Court · 2021 · Other
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Ita/106/2021 Of M/S Vikasa Vividhoddesha Sahakara Sangha Niyamita v. The Income Tax Officer
High Court · 2021 · Other
—
Ita/357/2013 Of Jyothi Devi v. The Income Tax Officer
High Court · 2021 · Other
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Ita/164/2016 Of M/S Elsamex -Tws-Snc Joint Venture v. Asst Commissioner Of Income Tax
High Court · 2021 · Other
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Wp/770/2021 Of Abu Dhabi Investment Authority v. Authority For Advance Ruling (Income Tax) Mumbai Bench And 4 Ors
High Court · 2021 · Other
—
The Principal Commissioner Of Income Tax v. Denisha Rajendra Keshwani
High Court · 2021 · Allowed
Revenue
Ita/158/2012 Of M/S Sridevi Dairy Farms (P) Limited v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
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Ita/283/2011 Of Shri N V Jayaram v. The Income -Tax Officer
High Court · 2021 · Other
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Ita/363/2015 Of Late Shri K B Khaleel v. Income Tax Officer
High Court · 2021 · Other
—
T. C. Gupta v. Union Of India
High Court · 2021 · Dismissed
—
Ita/157/2012 Of M/S Sridevi Dairy Farms (P) Limited v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
—
The Principal Commissioner Of Income Tax (Central),Ahmedabad v. Rajendra J Keshwani Huf
High Court · 2021 · Allowed
Revenue
Ita/296/2019 Of M/S Presidency Builders v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/1221/2021 Of Abacus Real Estate Private Ltd v. Deputy Commissioner Of Income Tax, Circle 14 (1) (1) And 3 Ors
High Court · 2021 · Other
—
Sayra Bano v. Principal Commissioner Of Income Tax And Others
High Court · 2021 · Allowed
Assessee
Crl.p/689/2020 Of Sri. K Mohammed Haris v. The Income Tax Department
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Lg Philips Display Korea Co. Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Pt Lp Display Indonesia
High Court · 2021 · Allowed
Revenue
Wp/1246/2021 Of Mantelone Investment Ltd v. The Commissioner Of Income-Tax (It), Mumbai-3 And 2 Ors
High Court · 2021 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-16 v. Videocon D2H Ltd
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-16 v. Videocon D2H Limited
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-6,Pune v. Man Trucks India Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax-3 v. Vodafone India Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Wp-1571-2021.Doc v. Assistant Commissioner Of Income-Tax-15(2), Mumbai
High Court · 2021 · Other
—
Pr. Commissioner Of Income Tax-16 v. Videocon D2H Limited
High Court · 2021 · Dismissed
Assessee
M/S.s.r.trust v. The Principal Commissioner Of Income Tax Central-2
High Court · 2021 · Other
—
Ita/433/2011 Of The Commissioner Of Income Tax v. Bharatiya Reserve Bank Note
High Court · 2021 · Dismissed
Assessee
Ita/511/2017 Of Mrs. Premalatha Pagaria v. Income Tax Officer
High Court · 2021 · Other
—
Cit v. Subhash Kabini Power Corporation Limited [385 Itr 592 (Kar
High Court · 2021 · Allowed
Revenue
Tudor India Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Heard The Learned Counsel For The Parties At Length v. M/S. Puma Sports India P., Ltd
High Court · 2021 · Dismissed
—
Naroli Developers v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
M/S.tudor India Ltd v. The Addl.commissioner Of Income Tax,Gandhinagar Range
High Court · 2021 · Dismissed
Revenue
Panaji, Goa.… v. M/S. The Quepem Urban Co-Operative
High Court · 2021 · Other
—
Https://Hcservices.ecourts.gov.in/Hcservices v. The Assistant Commissioner Of Income Tax, International Taxation – Ii(2), Room
High Court · 2021 · Allowed
Assessee
Bhupendra Harilal Mehta v. Principal Commissioner Of Income Tax, Mumbai 19,Mumbai
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax Ii v. M/S.life Cell International P. Ltd
High Court · 2021 · Other
—
Maruti Insurance Broking Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Vindhya Telelinks Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Vindhya Telelinks Ltd
High Court · 2021 · Allowed
Revenue
Itta/5/2019 Of Udai Hospitals Private Limited v. Income Tax Officer, Ward-17(3)
High Court · 2021 · Dismissed
Revenue
Itta/305/2011 Of Rain Commodities Ltd., Hyderabad v. Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income-Tax-Ii, Pune v. M/S. Piaggio Vehicles Pvt. Ltd
High Court · 2021 · Other
—
Mr. Sasikumar V Pillai v. Commissioner Of Income Tax-23
High Court · 2021 · Other
—
Mr. Sasikumar V Pillai v. Commissioner Of Income Tax-23
High Court · 2021 · Other
—
Commissioner Of Income-Tax-Ii, Pune v. M/S. Piaggio Vehicles Pvt. Ltd
High Court · 2021 · Other
—
Hindustan Unilever Ltd v. Deputy Commissioner Of Income-Tax, Sp. Range 31 & Ors
High Court · 2021 · Other
—
Rajesh Builder v. D.c.i.t., Range-22(2
High Court · 2021 · Other
—
Minaxi K Mehta v. Income Tax Appellate Tribunal Mumbai, Bench “D” & Ors
High Court · 2021 · Other
—
Hindustan Unilever Ltd v. Deputy Commissioner Of Income-Tax, Sp. Range 2 & Ors
High Court · 2021 · Other
—
Hindustan Unilever Ltd v. Deputy Commissioner Of Income-Tax, Sp. Range 31 & Ors
High Court · 2021 · Other
—
Times Guaranty Ltd v. Assistant Commissioner Of Income Tax, Circle1(3), Mumbai
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10(1), Mumbai
High Court · 2021 · Other
—
Geeta Rasik Shah v. Assistant Commissioner Of Income Tax, Centralcircle - 2, 6Th Floor, Thane
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle2(2), Mumbai
High Court · 2021 · Other
—
Development Credit Bank Ltd v. Commissioner Of Income Tax City - 2, Mumbai
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle2(2), Mumbai
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Additional Commissioner Of Income Tax,(Transfer Pricing Ii) And Anr
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10(1), Mumbai
High Court · 2021 · Other
—
Deloitte Consulting India Pvt. Ltd v. Additional Commissioner Of Income Tax,(Transfer Pricing Ii) And Anr
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10
High Court · 2021 · Other
—
Vijay Baldev Mehra v. Additional Commissioner Of Income Tax, 26(1)Mumbai
High Court · 2021 · Other
—
Fair Exports (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax Range 10(1), Mumbai
High Court · 2021 · Other
—
Youth Development Co-Op Bank Ltd v. Asstt. Commissioner Of Income-Tax,Circle 1, Kolhapur & Anr
High Court · 2021 · Other
—
Ace Impex v. Asst. Commissioner Of Income-Tax, 12(1
High Court · 2021 · Other
—
Youth Development Co-Op Bank Ltd v. Asstt. Commissioner Of Income-Tax, Circle 1, Kolhapur
High Court · 2021 · Other
—
Sme Growth Fund v. Income Tax Officer - 15 (1) (3), Mumbai & Anr
High Court · 2021 · Other
—
Advance Construction Co. Pvt. Ltd v. Commissioner Of Income Tax, Mumbai Centralviii
High Court · 2021 · Other
—
Maharukh Murad Oomrigar v. Income Tax Officer - 21(1)(3) And Anr
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Advance Construction Co. Pvt. Ltd v. Commissioner Of Income Tax, Mumbai Centralviii
High Court · 2021 · Other
—
Sme Growth Fund v. Income Tax Officer - 15 (1) (3), Mumbai & Anr
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Shahzeen Z. Siddique v. Joint Commissioner Of Income Tax Officer - 19(3
High Court · 2021 · Other
—
Dr. Arvind A. Dadia v. Income - Tax Officer, Ward - 14 (1) (Now Ward 11(2) - 1
High Court · 2021 · Other
—
Advance Construction Co. Pvt. Ltd v. Additional Commissioner Of Income Tax - 8 (1)& Anr
High Court · 2021 · Other
—
Ramjeet Feku Yadav v. Commissioner Of Income Tax Officer - 31, Room
High Court · 2021 · Other
—
Sjs Investments Pvt. Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Kodak India Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Subhkam Ventures (I) Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Pentagon Builders Pvt. Ltd v. Deputy Commissioner Of Income Tax 5(2) & Anr
High Court · 2021 · Other
—
West Coast Paper Mills Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Ruia Apparels Pvt. Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Subhkam Ventures (I) Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Mauli Developers v. Income Tax Officer, Ward-3(4), Pune
High Court · 2021 · Other
—
Trapu Investments Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Other
—
Brenntag Ingredients (India) Private Limited v. Assistant Commissioner Of Income Tax 9(2
High Court · 2021 · Other
—
Ketan Pravinchandra Kamdar v. Deputy Commissioner Of Income Tax,Central Circle-7(3), Muumbai
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1223-13.Doc_
High Court · 2021 · Other
—
Shri. Dilip S. Hate v. Asst. Commissioner Of Income Tax Circle 17(2
High Court · 2021 · Other
—
Sonrise Tea Processing Company Pvt. Ltd v. Asst. Commissioner Of Income Tax Circle-2 Kolhapur
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-187-12.Doc_
High Court · 2021 · Other
—
Bhansali Metal And Alloys v. Income Tax Officer-19(1)(2) Mumbai
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1197-13.Doc_
High Court · 2021 · Other
—
Sonrise Tea Processing Company Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle-2, Kolhapur
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1228-13.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1505-13.Doc_
High Court · 2021 · Other
—
Bhansali Metal & Alloys v. Income Tax Officer-19(1)(2) Mumbai
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1778-13.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1250-13.Doc_
High Court · 2021 · Other
—
Bhansali Metal & Alloys v. Income Tax Officer-19(1)(2) Mumbai
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-1318-13.Doc_
High Court · 2021 · Other
—
Digitally Signed Minal By Minal V.parab v. Itxa-2076-19.Doc_
High Court · 2021 · Other
—
Thermax Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2021 · Other
—
M/S. Pentagon Builders Pvt. Ltd v. Income Tax Officer 5(2) & Anr
High Court · 2021 · Other
—
Mr. Deepak Tralshawala A/W Mr v. The Appeal Is Pending For Admission
High Court · 2021 · Other
—
Pentagon Builders Pvt. Ltd v. Assistant Commissioner Of Income Tax 5(2) & Anr
High Court · 2021 · Other
—
Bhartiben A. Shah v. Commissioner Of Income Tax - City
High Court · 2021 · Other
—
M/S.durr India Private Limited v. The Assistant Commissioner Of Income Tax (Osd) Corporate Range
High Court · 2021 · Other
—
Itxa/1102/2008 Of Indian Oil Corporation Limited v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/1427/2007 Of Indian Oil Corporation Limited ,Mum v. Deputy Commissioner Of Income Tax, Special Range 2, Mumbai
High Court · 2021 · Other
—
Itxa/1189/2013 Of Indian Oil Corporation Limited v. Assistant Commissioner Of Income Tax, Range 10(1), Mumbai
High Court · 2021 · Other
—
Itxa/511/2007 Of Indian Oil Corporation Limited,Mum v. Deputy Commissioner Of Income Tax, Special Range 2, Mumbai
High Court · 2021 · Other
—

Key issues litigated under Section 5

Section 5 case law — FAQs

What does Section 5 of the Income-tax Act deal with?
Section 5 relates to Scope of Total Income. This page collects 898 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 5.
How many case laws are available on Section 5?
EaseValue has indexed 898 income-tax judgments citing Section 5 — each with parties, citation, court, year, outcome and the full order text.
How can Section 5 judgments help my case?
They show how courts have decided Section 5 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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