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Case Law › Section 50
Income-tax Act · Case Law

Section 50 Income Tax Case Law — Capital Gains on Depreciable Assets

Browse 221 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 50 (Capital Gains on Depreciable Assets) 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 50 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 50 (showing 221 of 221)

The Commissioner Of Income Tax – 23 v. M/S. Mansukh Dyeing And Printing Mills
Supreme Court · 2022 · [2022] 8 S.C.R. 785 · Allowed
Revenue
The Commissioner Of Income Tax, Ahmedabad v. Equinqx Solution Pvt Ltd.
Supreme Court · 2017 · [2017] 4 S.C.R. 94 · Dismissed
Assessee
The Commissioner Of Income-Tax, Madras v. Urmila Ramesh
Supreme Court · 1998 · [1998] 1 S.C.R. 323 · Dismissed
Assessee
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
Sashi Prasad Barooah v. The Agriculture Income-Tax Officer, Shillong, Assam & Ors.
Supreme Court · 1977 · [1977] 2 S.C.R. 645 · Dismissed
Revenue
S. R. Y. Sivaram Prasad Bahadur v. The Commissioner Of Income Tax Hyderabad
Supreme Court · 1971 · [1972] 1 S.C.R. 320 · Allowed
Assessee
Hindustan Construction Co. Ltd. v. Income Tax Officer (Companies Circle) Bombay & Anr.
Supreme Court · 1964 · [1965] 2 S.C.R. 414 · Dismissed
Revenue
The Commissioner Of Income-Tax Bombay South Ba,Y Bombay v. Messrs Ogale Glass Works Ltd Ogale Wadl
Supreme Court · 1954 · [1955] 1 S.C.R. 185 · Allowed
Revenue
P.rajarajan v. The Principal Director Of Income Tax (Investigation), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034
High Court · 2025 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Thomson Press (India) Ltd
High Court · 2025 · Dismissed
Assessee
M/S.bojaraj Textile Mills Ltd,Sitalakshmi Mills Premises,Tirunagar,Madurai 625 006 v. The Assistant Commissioner Of Income Tax,Madurai
High Court · 2025 · Allowed
Assessee
I.assistant Commissioner Of Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd. (2008) 14 Scc 171 Kutch Stock Exchange Ltd. (2008) 14 Scc 171
High Court · 2025 · Allowed
Revenue
This Court While Answering An Identical Circumstance Under The Black Money (Undisclosed Foreign Income And Assets) Imposition Of Tax Act, 2015 Has In The Case Of Dhanashree Ravindra Pandit v. Income Tax Department[1], Held As Follows
High Court · 2025 · Allowed
Assessee
Nc: 2025:Khc:9396-Dbita No. 186 Of 2023 v. Cit (Reported In (2021) 130 Taxmanc.com 238 (Sc)”?
High Court · 2025 · Allowed
Assessee
Tvl.chandro Process,Represented By Its Partner Sri E.a.arumugam,No.151/2, Thachankattupalayam,Arulpuram, Veerapandi Post,Tirupur – 641 605 v. The Deputy Commissioner Of Income Tax
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 No.224,2[Nd] Floor, New Building,New No.46 (Old No.108
High Court · 2025 · Allowed
Assessee
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Itat/139/2024 Ia No: Ga/2/2024 Principal Commissioner Of Income Tax -2 ,Kolkata v. Wellman Coke India Limited
High Court · 2024 · Dismissed
Assessee
Ita/372/2022 Of The Pr. Commissioner Of Income Tax v. Bellandur Chikkagurappa Jayaramareddy
High Court · 2024 · Other
—
Crl.p/101368/2019 Of Smt.dhanashree Ravindra Pandit W/O Ravindra Pandit v. The Income Tax Department
High Court · 2024 · Allowed
Assessee
In Support Of His Contention, The Learned Counsel For The Applicant Has Relied Upon A Decisions In Vishwakalyan Multistate Credit Coop. Society Ltd v. Oneup Entertainment (P) Ltd. , 2023 Scc Online Sc 1749, A Decision Rendered By A Coordinate Bench Of This Court In Azim Premji V. State Of U.p. , 2024 Scc Online All 1956 And A Decision Rendered By An
High Court · 2024 · Dismissed
—
Ita/12/2018 Principal Commissioner Of Income Tax, Kolkata-4, Kolkata v. M/S. Akzo Noble India Limited
High Court · 2024 · Dismissed
Assessee
Mr. Puneet Rai, Sr.sc With Mr. Ashivini Kumar And Mr. Rishabh Nangiaadvs v. Smt Amita Garg And Ors. (Legal Heirs Of Late Sh.rakesh Kumar Garg & Ors. …
High Court · 2024 · Other
—
Santosh Kumar Jha Son Of Shri Bhagwan Lal Jha Resident Of Flat No. 122,Jamuna Apartment , Boring Road, Po S.k. Puri P.s Sk.puri, District Patna v. Deputy Commissioner Of Income Tax Central Circle 2 Patna
High Court · 2024 · Dismissed
Revenue
Santosh Kumar Jha Son Of Shri Bhagwan Lal Jha Resident Of Flat No. 122,Jamuna Apartment , Boring Road, Po S.k. Puri P.s Sk.puri, District Patna v. Deputy Commissioner Of Income Tax Central Circle 2 Patna
High Court · 2024 · Dismissed
Revenue
Doc v. Reliance Petroproducts Pvt. Ltd.[1] Wherein It Has Been Held
High Court · 2024 · Allowed
—
Venkataramachettiar Manoharan v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Shourya Infrastructure Pvt. Ltd v. Income Tax Officer, Ward 23(2) & Anr
High Court · 2023 · Other
—
Bakhtawar Construction Co. Pvt. Ltd.1[St] Floor, Meher House, 15 Cawasji Patel,Street, Fort, Mumbai 400 001 v. Oral Judgment ( Per K. R. Shriram J
High Court · 2023 · Other
—
Patna High Court Cwjc No.9032 Of 2023 Dt.08-08-2023 v. Commissionerof Income Tax, Kolkata-I, (2012) 11 Scc 316 To Urge That Nopenalty Would Be Leviable In The Facts And Circumstances Of Thecase
High Court · 2023 · Dismissed
Revenue
Pradip Prasad .... .... … v. Union Of India Through Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
Pradip Prasad .... .... … v. Union Of India Through Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp/16692/2022 Of Xiaomi Technology India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Taxap/879/2018 Of Principal Commissioner Of Income Tax, Surat-1 v. Natvarlal Purshottamdas Patel
High Court · 2022 · Dismissed
Assessee
Itat/174/2021 Ia No.ga/2/2021 Principal Commissioner Of Income Tax-1, Kolkata v. M/S. The Peerless General Finance & Investment Co. Ltd
High Court · 2022 · Allowed
Revenue
Itat No. 156 Of 2018 v. Mr. J.p. Khaitan, Sr. Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. P.k. Jhunjhunwala, Adv. Mr. S. Rudra, Adv
High Court · 2022 · Dismissed
—
Itxa/169/2018 Of Pr. Commissioner Of Income Tax -15 v. Just Textiles Limited
High Court · 2022 · Dismissed
Assessee
Samuel v. The Income Tax Officer, Ward-4, Tirunelveli
High Court · 2022 · Allowed
Assessee
So Far As Substantial Questions Of Law Nos. 1 And 2 Are Concerned,The Tribunal Rightly Took Note Of The Decision Of The Hon’ble Supreme Court Inmetal Box Company Of India Ltd v. Consequently, Stay Application Stands Dismissed
High Court · 2021 · Dismissed
—
Principal Commissioner Of Income Tax, Kolkata-4 v. Eveready Industries India Limited
High Court · 2021 · Dismissed
Assessee
Whether On The Facts And In The Circumstances Of The Case, The Learnedtribunal Erred In Treating The Sale Of The Chemical Unit Of The Assesseecompany As Itemised Sale Without Considering The Case Laws v. Whether The Impugned Order Is Perverse, Bad In Law And A Product Ofnon Application Of Judicial Mind ?Non Application Of Judicial Mind ?
High Court · 2021 · Dismissed
—
Crl.p/689/2020 Of Sri. K Mohammed Haris v. The Income Tax Department
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax – 3, …Appellantmumbai v. Galiakot Containers Pvt. Ltd. Mumbai
High Court · 2021 · Allowed
Revenue
M/S.drs Industries Private Limited,Flat No.1D, Gowtham Maple,Hindustan Avenue,Udayampalayam Road,Chennai – 641 028Represented By Its Directord.shivakumar v. The Deputy Commissioner Of Income Tax, Central Circle-I, Main Building, 63, Race Course Road, Coimbatore – 641 018
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Trichy v. M/S.kmc Speciality Hospitals India Ltd.,(Formerly Sea Horse Hospitals P. Ltd.,)No.6, Royal Road, Trichy
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.a.r.housing (P) Ltd., No.32, Nathamuni Street, Naduvankarai, Anna Nagar East, Chennai – 600 040
High Court · 2021 · Other
—
M/S.palghat Credit Corporation,Represented By Its Partner,D.meera,No.b-1/S-3, Navins Clarmount Court,Nelson Manickam Road, Aminjikarai,Chennai – 600 029 v. The Principal Commissioner Of Income Tax-3 Room No.410, 4[Th] Floor, Main Building, 121, Uthamar Gandhi Salai, Chennai – 34
High Court · 2021 · Other
—
Nisha Diamonds Private Limited v. Income Tax Officer Ward 1(1)(4
High Court · 2021 · Dismissed
Revenue
C/Sca/21124/2019 Order v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax, Coimbatore v. Shri T.s.r.khannaiyann, 67, Avarampalayam Road, K R Puram, Coimbatore
High Court · 2021 · Dismissed
Assessee
Ita/70/2015 Of V.s. Chandrashekar v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Ms. Linhares At The Outset Submits That The Itat's Impugnedorder Is Contrary To The Decision Of The Special Bench Of The Itat Atbengaluru In Case Of Nandi Steels Ltd v. Alcon Developers.,
High Court · 2021 · Allowed
—
Tax Case Appeal No.355 Of 2009 Andm.p. No.1 Of 2009M/S. Harvey Heart Hospitals Ltd.,542, T.t.k. Road,Chennai - 600 018 v. The Assistant Commissioner Of Income Tax,Central Circle I (2),Chennai - 600 034
High Court · 2021 · Allowed
Assessee
M/S.share Aids Private Ltd.,New No.14, Old No.120,P.s.sivasamy Salai, Mylapore, Chennai 600 004 v. The Income Tax Officer (Osd),Company Circle Vi (2), Aayakar Bhavan, New Block,121, Nungambakkam High Road,Chennai 600 034
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax, Ward - 3, Tirunelveli v. Tax Case Appeal Filed Under Section 260A Of The Income Tax Act, 1961, Against The Order Made In Ita No.1306/Chny/2019 Dated 02.12.2019 Passed By The Income Tax Appellate Tribunal, 'C' Bench, Chennai F
High Court · 2020 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. Shri Vummudi Amarendran New No.4, Old No.19, Valmiki Street, T.nagar, Chennai 600 017
High Court · 2020 · Dismissed
Assessee
Tca/60/2016 Of Commissioner Of Income Tax v. M/S.sundaram Clayton Ltd.,
High Court · 2020 · Dismissed
Assessee
M/S.sanmar Speciality Chemicals Limited,9, Cathedral Road,Chennai – 600 086 v. The Assistant Commissioner Of Income-Tax/Deputy Commissioner Of Income Taxcompany Circle Vi(1)Chennai – 600 034
High Court · 2020 · Allowed
Assessee
Wp/2825/2019 Of Samir Narain Bhojwani v. Deputy Commissioner Of Income-Tax, Central Circle 3(4), Mumbai And 2 Ors.
High Court · 2019 · Other
—
Wa/3611/2019 Of Sri Sachin Narayan v. The Income Tax Department
High Court · 2019 · Dismissed
Revenue
Chennai-58 v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2019 · Dismissed
—
Pr.commissioner Of Income Tax-15 v. M/S Modern Lace House
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2, Vadodara v. Rital R. Patel
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax 2, Vadodara v. Rital R. Patel
High Court · 2019 · Allowed
Revenue
In Commissioner Of Income Tax v. Corporation Of Cochin Zonal Office Mattanchery
High Court · 2019 · Other
—
Counsel For The Revenue Has Very Fairly Accepted That Theissue In This Case Is Squarely Covered Against It In The Judgment Of Theapex Court Incommissioner Of Income Tax v. Aarham Softrontics,Ciwil Appeal No.1784 Of2019 Decided On 20.02.2019. —The Apex Courtwhile Dismissing The Appeals Of The Revenue, Had In Para 24, Heldas Under
High Court · 2019 · Dismissed
—
Tca/90/2009 Of Alankar Business Corpn Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
Jagdish C. Dhabaliaan Individual Residing Atground Floor, Bhavsar Compoundm.g. Road, Borivali (W),Mumbai – 400 066 v. The Income Tax Officer, 25(2)(1)Having His Office Atpratyakshakar Bhavan,Bandra Kurla Complex, Bandra (E),Mumbai – 400 051
High Court · 2019 · Dismissed
Revenue
M/S Firoz Tin Factory… v. Kotwal, Jj
High Court · 2019 · Dismissed
—
Jagdish C. Dhabaliaan Individual Residing Atground Floor, Bhavsar Compoundm.g. Road, Borivali (W),Mumbai – 400 066 v. The Income Tax Officer, 25(2)(1)Having His Office Atpratyakshakar Bhavan,Bandra Kurla Complex, Bandra (E),Mumbai – 400 051
High Court · 2019 · Dismissed
Revenue
Ms Tarla Krishnakumar Shah v. Income Tax Officer & Ors
High Court · 2019 · Allowed
Assessee
Tca/244/2011 Of Commissioner Of Income Tax I v. M/S Baghmar Finance Ltd
High Court · 2019 · Allowed
Revenue
Tca/143/2009 Of M/S Jaidayal Prannath Kapur v. The Income Tax Officer
High Court · 2018 · Other
—
Pr. Commissioner Of Income Tax, Alwar v. By Way Of This Appeal, The Appellant Has Assailed Thejudgment And Order Of The Tribunal Whereby Tribunal Has Partlyallowed The Appeal Filed By The Assessee
High Court · 2018 · Allowed
Revenue
Order v. 2014] 45 Taxmann.com 228 (Bombay
High Court · 2017 · Allowed
—
Order v. 2014] 45 Taxmann.com 228 (Bombay
High Court · 2017 · Allowed
—
Alok Mukherjee (Individual), Hathi Babu Bagh, Station Road,Jaipur v. Income Tax Officer, Ward 3(2), Jaipur
High Court · 2017 · Allowed
Assessee
Income Tax Reference No.96 Of 2000 v. Versusthe Commissioner Of Income Tax,City-Ix, Mumbai
High Court · 2017 · Allowed
—
The Commissioner Of Income Tax, Ajmer v. M/S Pramod Chand Soni Seth Mool Chand Soni, Marg, Anoop Chowk Ajmer
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Satya Dev Sharma, 29, J.l.n. Marg, Uniyara Garden, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Sh. Jatin Haryani, Prop. M/S Creative Crafts, C-60, Sarojini Marg, C-Scheme, Jaipur
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal No. 328 / 2011Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. Shri Sher Singh Sunda, Anand Nagar, Sikar
High Court · 2017 · Dismissed
Assessee
The Arguments Of The Assessee Were To The Effect That v. During The Relevant Period. This Finding Of Fact Was Not Challenged By The Revenue Before The Income Tax Appellate Tribunal (‘Tribunal’ In Short) Though The Conclusion Arrived At By The Cit(A) In Favo
High Court · 2017 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.alankar Business Corporation Ltd
High Court · 2017 · Other
—
Income Tax Appeal No. 558 Of 2014 v. J.v.salunke,Pa
High Court · 2017 · Allowed
Revenue
(Mukund Das Maheshwari_ v. The Commissionerof Income Tax Jabalpur Circle)_
High Court · 2017 · Other
—
S.p.balasubramaniam v. Assistant Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax-6 v. Modipon Limited
High Court · 2017 · Dismissed
Assessee
Triune Projects Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Shri.gerard Perira v. The Income-Tax Officer,Range Xv(1), Chennai
High Court · 2016 · Allowed
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
Commissioner Of Income Tax v. M/S Purewal And Associates Ltd
High Court · 2015 · Allowed
Revenue
Teletube Electronics Ltd v. Teletube Electronics Ltd
High Court · 2015 · Allowed
—
Income Tax Appeal No.123 Of 2013(M/S. Vighnaharta Investment & Finance Company Pvt. Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2015 · Dismissed
—
Aggrieved By The Said Disallowance, The Assessee Preferredappeal Before The Cit (Appeals), Who, Relying Upon The Judgment Ofthe Calcutta High Court In The Case Of Gopee Nath Paul & Sons v. Dy. Commissioner Of Income Tax (2005 (278) Itr 240) Allowed Theappeal And Directed The Assessing Officer To Add The Capital Gainsin Accordance With Section 50 And Deleted The Amount Paid By Theappella
High Court · 2015 · Dismissed
—
Shri Lal Mahal Limited v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax-5 v. M/S India Securities Ltd
High Court · 2015 · Allowed
Revenue
Thermal Nagar, Tuticorin v. The Assistant Commissioner Of Income Taxcircle - I(1), Tuticorin
High Court · 2015 · Allowed
Assessee
Gujarat Narmada Vally Fertilisers Ltd v. Deputy Commissioner Of Income Tax....opponent(S
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Shree Agro Chemicals....opponent(S
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Shree Agro Chemicals....opponent(S
High Court · 2014 · Allowed
Revenue
The Decision Of This Court In The Case Of Commissioner Of Income Tax v. Aditya Medisales Ltd. Reported In [2014] 362 Itr 600 (Guj
High Court · 2014 · Allowed
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
However, The Authorities Below Relying On The Decision Of Deputy Cit v. Core Healthcare
High Court · 2014 · Allowed
Revenue
Commissioner Of Income-Taxcoimbatore v. M/S.kikani Exports P. Ltd.,104, West Periasamy Road,R S Puram, Coimbatore - 641 002
High Court · 2014 · Dismissed
Assessee
Shree Jee Bhai Nathu Charitable Trust& Anr.… v. The Assistant Commissioner Of Income Tax-14(3)Mumbai & Anr
High Court · 2014 · Other
—
Santosh Kumar Jha, Son Of Sri Bhagwan Lal Jha, Resident Of Village - Sangi, P.s. Phulparas, District - Madhubani v. The Commissioner Of Income Tax ( Appeals ), Patna 2. The Deputy Commissioner Of Income Tax, Central Circle - 1, Patna
High Court · 2014 · Other
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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
—
Itxa/553/2012 Of The Commissioner Of Income Tax -Ii v. New Era Talkies
High Court · 2014 · Allowed
Revenue
Itxa/672/2011 Of The Commissioner Of Income Tax -11 Mumbai v. New Era Talkies
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax Tax-Iii v. M/S. Priyanka Gems....opponent(S
High Court · 2014 · Dismissed
Assessee
To Be Assessed As Business Income. The Income-Taxappellate Tribunal Had Affirmed The Order Of The Appellatecommissioner. In The Circumstances, The Above Statedquestion Of Law Is Referred At The Instan v. 1]]Ansal Properties & Infrastructure Ltd
High Court · 2014 · 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
Iv.whether On The Facts And In The Circumstances Of The Case,The Tribunal Is Correct In Law In Directing The Assessingofficer To Workout The Foreign Exchange Fluctuation At Themarket Rate Certified By v. Section 80Hh Of The Income Tax Act?
High Court · 2013 · Allowed
Assessee
On Further Appeal, The Tribunal By The Impugned Order Allowed The Respondent-Assessee's Appeal By Following The Decision Of The Apex Court In The Matter Of Cit v. Asn
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax, Bilaspur v. Income Tax Appellate Tribunal, Jabalpjur And Another
High Court · 2013 · Allowed
—
Ita/941/2006 Of The Commissioner Of Income Tax v. Mahabaleswara Enterprises
High Court · 2013 · Allowed
Revenue
Itxa/1565/2011 Of Commissioner Of Income Tax, 11 Mumbai v. Deccan Talkies
High Court · 2013 · Allowed
—
Itxa/1010/2013 Of Commissioner Of Income Tax -16 v. M/S Haribhai B. Desai
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax – 9, Mumbai v. Pursarth Trading Company Private Limited
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax – 19, Mumbai v. M/S.manali Investment
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax – 24, Mumbai v. M/S.united Paper Industries, Mumbai
High Court · 2013 · Allowed
Revenue
Itxa/1704/2011 Of Commissioner Of Income Tax -21 Mumbai v. Meeta Machine Tools
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax-9 v. Hathway Investments Pvt. Ltd
High Court · 2013 · Allowed
Revenue
Itxa/224/2012 Of The Commissioner Of Income Tax- 12, Mumbai v. M/S. Bharat Enterprises
High Court · 2013 · Dismissed
Assessee
Itxa/1211/2011 Of The Commissioner Of Income Tax -V Pune v. Subhash Raghunath Waghere
High Court · 2013 · Dismissed
Assessee
Itxa/1267/2011 Of The Commissioner Ofincome Tax -V Pune v. Subhash Raghunath Waghere
High Court · 2013 · Dismissed
Assessee
The Case Of Cit v. In This View Of The Matter, The Appeal Is Dismissed With No Order As To Costs
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax Delhi-Ii v. Khoobsurat Resorts Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
Mumbai – 400 036 v. Commissioner Of Income-Tax – 5
High Court · 2012 · Other
—
The Commissioner Of Income Tax-3, Aayakar Bhavan, M.k.road, Mumbai-400020 v. M/S. Small Industries Development Bank Of India, Sme Development Centre, Plot No,.C-11, G Block, B.k.c., Bandra (E), Mumbai-400051
High Court · 2012 · Allowed
Revenue
Infructuous In View Of The Decision Of This Court Dated 12/9/2012 In Cit v. M/S. Small Industries Development Bank Of India Relating To The Assessment Year 2003-04
High Court · 2012 · Dismissed
Assessee
Cit v. Ansal Properties & Infrastructure Ltd
High Court · 2012 · Other
—
M/S Srei Infrastructure Finance Ltd v. Hon’ble Mr. Justice Sanjiv Khanna Hon'ble Mr. Justice R.v. Easwar
High Court · 2012 · Dismissed
—
Commissioner Of Income Tax-Iv v. M/S. I. K. International Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income Tax]Having Office At Aaykar Bhavan,]Appellantpatto Plaza, Panaji Goa v. V.m. Salgaonkar & Brothers Ltd.] Salgaonkar House,] F.l. Gomes Road,] Vasco­da­gama.]]2. The Income­tax Appellate Tribunal ] Panaji Bench, Aayakar Bhavan,]Respondents Patto Plaza, Panaji, Goa
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax]Having Office At Aaykar Bhavan,]Appellantpatto Plaza, Panaji Goa v. V.m. Salgaonkar & Brothers Ltd.] Salgaonkar House,] F.l. Gomes Road,] Vasco­da­gama.]]2. The Income­tax Appellate Tribunal ] Panaji Bench, Aayakar Bhavan,]Respondents Patto Plaza, Panaji, Goa
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax]Having Office At Aaykar Bhavan,]Appellantpatto Plaza, Panaji Goa v. V.m. Salgaonkar & Brothers Ltd.] Salgaonkar House,] F.l. Gomes Road,] Vasco­da­gama.]]2. The Income­tax Appellate Tribunal ] Panaji Bench, Aayakar Bhavan,]Respondents Patto Plaza, Panaji, Goa
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax-Ii,Pune v. Mrs. Hemlata K. Bhatiya
High Court · 2012 · Dismissed
Assessee
Jagatjit Industries Ltd v. Dy.commr.of Income Tax,Central-Vi
High Court · 2011 · Other
—
M/S Jagatjit Industries Limited Gurgaon v. Dy. Commissioner Of Income Tax
High Court · 2011 · Other
—
Ita 379/2010 v. Ita 379/2010
High Court · 2011 · Allowed
—
M/S.swayam Consultancy (P) Ltd., Pashamylaram, Medak v. $ The Income Tax Officer, Ward 3(2), Hyderabad
High Court · 2011 · Allowed
Assessee
Ita/195/2010 Of The Commissioner Of Income Tax,Cochin v. Sri.t.j.george,Kothamangalam
High Court · 2011 · Allowed
Revenue
Appellant v. Ece Industries Limited . . .Respondent
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
Ita/1741/2009 Of B.raveendran Pillai, Sreevalsam v. The Commr. Of Incometax
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax Delhi-Iii v. M/S. Jaipur Golden Transport Co. (Regd
High Court · 2010 · Other
—
Commissioner Of Income Taxrohtak v. M S Kaushico Machine Tools Pvt Ltd/
High Court · 2010 · Allowed
Revenue
Commissioner Of Income-Tax (Central), Ludhiana v. M/S. Rita Mechanical Works, Ludhiana
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax,Having Office At Aayakar Bhavan,Patto Plaza, Panaji, Goa v. M/S. Zuari Industries Ltd Jaikissan, Bhavan, Zuarinagar, Goa
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax-7 v. M/S. Scindia Investment Pvt. Ltd
High Court · 2010 · Dismissed
Assessee
Wp/139/2010 Of Aventis Pharma Limited v. Assistant Commissioner Of Income Tax 8(1), Mumbai And 2 Ors.
High Court · 2010 · Allowed
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
The Commissioner Of Income Tax Ward Ii(4), Chennai Appellant v. Tax Case Appeal Filed Under Section 260-A Of The Income Tax Act, 1961 Against The Order Of The Income Tax Appellate Tribunal 'C' Bench, Chennai Dated 19.06.2009 Passed In Ita.no.2140/Mds/2007
High Court · 2009 · Dismissed
—
Ita/160/2009 Of The Commissioner Of Income Tax v. M/S.kumbazha Tourist Home (Disselved)
High Court · 2009 · Other
—
Commissioner Of Income Tax I, Ludhiana v. M/S Sidhartha Enterprises, Ludhiana
High Court · 2009 · Dismissed
Assessee
Ita/895/2007 Of Commissioner Of Income Tax Delhi Iv v. Eastman Industries Ltd.
High Court · 2008 · Dismissed
Assessee
Itxa/461/2008 Of The Commissioner Of Income Tax Ii , Thane v. Shri. Shashi Aggarwal
High Court · 2008 · Other
—
Rajini Venugopal v. The Additional Commissioner Of Income Tax Range Ii, 347 A, Dr.nanjappa Road, Coimbatore 641 018
High Court · 2008 · Dismissed
Revenue
Commissioner Of Income Tax v. Chandulal Alias Vallabhdas Damji - Opponent ====================================
High Court · 2008 · Allowed
Revenue
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
Sri.sajith Kumar v. This Income Tax Appeal Having Been Finally Heard
High Court · 2008 · Allowed
Assessee
M/S R.b.l. Banarsi Dass & Co. (P) Ltd., Ambala v. Commissioner Of Income Tax, Ambala
High Court · 2008 · Dismissed
Revenue
Ita/108/2000 Of M/S.crescent Ice And Coldstorage,Ponnani v. The Commr. Of Income Tax
High Court · 2008 · Allowed
Assessee
Commissioner Of Income Tax, Ludhiana v. M/S. Rhodoen Silk Mills Pvt. Ltd. Ludhiana
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income-Tax, Patiala v. H.p. State Industrial Development Corporation Ltd
High Court · 2008 · Allowed
Revenue
The Assessee Placed Reliance On The Decision Of The Supreme Court Reported In 32 Itr 688 (United Commercial Bank Ltd v. The Revenue Preferred An Appeal To The Income Tax
High Court · 2007 · Allowed
Assessee
On Further Appeals By The Revenue, The Tribunal Following Thedecision Of The Bombay High Court In Abdulgafar A.nadiadwala v. Assistantcommissioner Of Income Tax And Others, [2004] 267 Itr 488 Allowed Theappeals In Favour Of The Assessee. Hence The Present Appeals
High Court · 2007 · Dismissed
—
M/S.beardsell Ltd., No.47, Greams Road, Chennai-600 006 v. The Joint Commissioner Of Income-Tax, Special Range-I, 121, Nungambakkam High Road, Chennai-600 034
High Court · 2007 · Allowed
Assessee
Commissioner Of Income Tax Chennai v. M/S.sun T.v. Ltd., No.93A, Kodambakkam High Road Chennai – 600 034
High Court · 2007 · Dismissed
Assessee
Commissioner Of Income Tax-Iii,Chennai v. M/S.sharon Vaneers P. Ltd., Chennai
High Court · 2007 · Allowed
Revenue
On Further Appeals By The Revenue, The Tribunalfollowing The Decision Of The Bombay High Court In Abdulgafara.nadiadwala v. Assistant Commissioner Of Income Tax And Others,[2004] 267 Itr 488 Held In Favour Of The Assessees. Hence Thepresent Appeals
High Court · 2007 · Dismissed
—
M/S.areva T & D India Limited, (Formerly Known As Alstom Ltd.,) New No.457, Anna Salai, Teynampet, Chennai-600 018 v. The Assistant Commissioner Of Income Tax, Company Circle I (1), 121, Nungambakkam High Road, Chennai-600 034
High Court · 2006 · Remanded
—
State Of Tamil Nadu Represented By The Commissioner Of Agricultural Income-Tax, Chepauk, Chennai-5 v. M/S.coonoor Tea Estates Co.ltd., Coonoor
High Court · 2006 · Allowed
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
Itxa/172/2004 Of The Director Of Income- Tax,(Exemption). v. Vijayalaxmi N,Mafatlal Public Charitable Tr.no.5 .
High Court · 2004 · Other
—
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. Ashoka Mills Ltd
High Court · 2000 · Other
—
Commissioner Of Income-Tax v. Windsor Foods Ltd
High Court · 1998 · Allowed
Revenue
Commissioner Of Income Tax v. M K S Ranjitsinhji -------------------------------------------------------------- Appearance: Mr D.a. Mehta, Mr. R.k. Patel & Mr B.d. Karia, Advocates For The Assessee
High Court · 1998 · Other
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