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Income-tax Act · Case Law

Section 50C Income Tax Case Law — Capital Gains — Stamp Duty Value

Browse 103 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 50C (Capital Gains — Stamp Duty Value) 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 50C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 50C (showing 103 of 103)

Cwjc/4815/2025 Of Navin Kumar Motani v. Principal Commissioner Of Income Tax- 1
High Court · 2025 · Allowed
Assessee
Itat/70/2025 Principal Commissioner Of Income Tax 1, Kolkata v. M/S Britannia Industries Ltd
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Thomson Press (India) Ltd
High Court · 2025 · Dismissed
Assessee
The Income Tax Officerbusiness Ward Vi(2)Chennai v. Bakthavatsalam Gowtham
High Court · 2025 · Dismissed
Assessee
R.c.kannan v. The Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
—
Commissioner Of Income Tax I,Chennai v. Essor Hotels Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Ita/182/2021 Of Pr. Commissioner Of Income Tax v. Smt. Sowmya Sathyan
High Court · 2024 · Other
—
Itta/63/2024 Of The Prl Commissioner Of Income Tax, -2 v. Smt. Neela Reddy Moramreddy
High Court · 2024 · Dismissed
Assessee
Ita/372/2022 Of The Pr. Commissioner Of Income Tax v. Bellandur Chikkagurappa Jayaramareddy
High Court · 2024 · Other
—
Tax (Central )-1 v. Mr. Gaurav Jain & Mr. Manish Yadav, Advs. Yadav, Advs
High Court · 2024 · Dismissed
—
Itxa/1109/2018 Of Devdatta Chandrakant Patil v. Income Tax Officer And 2 Ors
High Court · 2024 · Dismissed
Revenue
Venkataramachettiar Manoharan v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Namudha v. The Income Tax Officer
High Court · 2024 · Other
—
Shourya Infrastructure Pvt. Ltd v. Income Tax Officer, Ward 23(2) & Anr
High Court · 2023 · Other
—
Mr. Dharan v. Rajesh S. Patil, Jj
High Court · 2023 · Other
—
Heritage Holidays Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 10 1 Delhi
High Court · 2023 · Dismissed
Revenue
Sh.manujendra Shah v. Commissioner Of Income Tax-8 & Anr
High Court · 2023 · Allowed
Assessee
Reportable v. Itat
High Court · 2023 · Dismissed
—
Taxap/879/2018 Of Principal Commissioner Of Income Tax, Surat-1 v. Natvarlal Purshottamdas Patel
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 3 v. Dipak Govindbhai Dalwadi
High Court · 2022 · Dismissed
Assessee
Avisaa Trading Private Ltd.,Rep. By Its Director v. Income Tax Officer,Corporate Ward-1(1)
High Court · 2022 · Allowed
Assessee
Deepak Kapoor v. Principal Commissioner Of Income Tax-2, New Delhi & Ors
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Linde India Limited
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax, Media Ward, Chennai v.
High Court · 2022 · Other
—
Fairmacs Shipping And Transport Services Private Limited v. The Deputy Commissioner Of Income-Tax Corporate Circle – 2(1), Room
High Court · 2022 · Dismissed
Revenue
Neutral Citation No: 2022/Dhc/001117 v. The Assistant Commissioner Of Income Tax Central Circle-20
High Court · 2022 · Dismissed
Revenue
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-15 v. Shailja Pasricha
High Court · 2021 · Dismissed
Assessee
Wa/1912/2021 Of M/S.madras Race Club v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Coimbatore v. Mr.john Ettimootil Samuel
High Court · 2021 · Dismissed
Assessee
Prof.k.radha Shanmugasundaram v. The Income Tax Officer,Salary Ward – Ii(3),Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
Amjad Ahmedbhai Sheikh v. Asst. Commissioner Of Incometax Circle
High Court · 2021 · Allowed
Assessee
Tca/798/2010 Of Smt.s.usha v. The Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Wp/14716/2016 Of Smt.rajeswari Iyer v. The Income Tax Officer
High Court · 2021 · Other
—
Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4
High Court · 2021 · Other
—
Ita/70/2015 Of V.s. Chandrashekar v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4 ==========================================================
High Court · 2021 · Other
—
Ita/192/2015 Of K R Satyanarayana v. The Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. Shri Vummudi Amarendran New
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax v. Legal Heir Of Dr.b.sivanthi Adityan
High Court · 2020 · Other
—
Principal Commissioner Of Income Tax 1No v. Shri.k.r.jayaram
High Court · 2020 · Dismissed
Assessee
Income Tax, Puducherry-3 v. Shri.mohammed Hanifa
High Court · 2020 · Dismissed
Assessee
Puducherry – 605 003 v. S.sithik Ali
High Court · 2020 · Dismissed
—
Ita/41/2018 Of The Principal Commissioner Of Income Tax v. Deepa Nair
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.rapicon Equipment P. Ltd., Chennai-34
High Court · 2019 · Dismissed
Assessee
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax-I, Coimbatore v. B.n.properties Holdings (P) Ltd., Coimbatore-18
High Court · 2019 · Dismissed
Assessee
M/S. Zain Constructions v. The Income Tax Ofïcer -18(3)(5) & Ors
High Court · 2019 · Other
—
Commissioner Of Income Tax v. Mr. R. Suresh Kumar
High Court · 2019 · Dismissed
Assessee
Ms Tarla Krishnakumar Shah v. Income Tax Officer & Ors
High Court · 2019 · Allowed
Assessee
New v. The Deputy Commissioner Of Income Taxcorporate Circle-2(1)Room
High Court · 2018 · Allowed
Assessee
Ita/32/2018 Of M/S V K Bharathi v. The Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Itxa/859/2016 Of Pr Commissioner Of Income Tax 19 v. The Executor Of Estate Of Late Smt Manjula A Shah
High Court · 2018 · Dismissed
Assessee
Tca/129/2015 Of Commissioner Of Income Tax v. P.v.seethala Devi
High Court · 2018 · Dismissed
Assessee
Devendrasinh Chhatrasinh Vaghela v. Joint Commissioner Of Income Tax (Osd)==========================================================
High Court · 2018 · Allowed
Assessee
Cwjc/8925/2016 Of International Hotel Siwan v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Sh. Sharvan Kumar Sharma v. Income Tax Officer , Ward
High Court · 2018 · Allowed
Assessee
Sh. Ram Ji Lal Meena v. Income Tax Officer, Ward
High Court · 2018 · Allowed
Assessee
Mumtaz Haji Mohmad Memon v. Income Tax Officer, Ward 6(1)(1
High Court · 2018 · Other
—
Rajesh Gupta Huf v. Principal Commissioner Of Income Tax-11 & Anr
High Court · 2018 · Allowed
Assessee
Wp/4498/2018 Of Mr. Mohammed Iftekharuddin v. The Income Tax Officer
High Court · 2018 · Dismissed
Revenue
Wp/682/2017 Of M/S. Praham India Llp v. Income-Tax Officer-31(2)(5) And 3 Ors
High Court · 2018 · Other
—
Both Tcas v. Shri P.n.thiagarajan
High Court · 2017 · Dismissed
—
Alok Mukherjee (Individual), Hathi Babu Bagh, Station Road,Jaipur v. Income Tax Officer, Ward 3(2), Jaipur
High Court · 2017 · Allowed
Assessee
Itta/384/2017 Of Prl Commissioner Of Income Tax-2 v. T Vijayasaradhi
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. Smt Pushpa Kalra, E
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Satya Dev Sharma
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Alwar v. Shri Hazarilal Goyal
High Court · 2017 · Allowed
Revenue
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
S.p.balasubramaniam v. Assistant Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
The Pr. Commissioner Of Income Tax2, Chandigarh v. M/S Quark Media House India Pvt. Ltd. Mohali
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax (E v. Suraj Mal Memorial Education Society
High Court · 2016 · Dismissed
Assessee
Itxa/2337/2013 Of Commissioner Of Income Tax - Central-Iv v. M/S. B. Arunkumar And Co
High Court · 2016 · Allowed
Revenue
At Jaipur Bench, Jaipur v. Date Of Order :: 19/01/2016
High Court · 2016 · Dismissed
—
Commissioner Of Income Tax(Central)-Ii v. Surendra Singh
High Court · 2016 · Dismissed
Assessee
Ita/114/2015 Of B.m.j. Real Estate (P) Ltd v. Commissioner Of Income Tax, Ludhiana
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S Fortune Hotels And Estates Pvt.ltd
High Court · 2014 · Dismissed
Assessee
Ita/11/2013 Of Commissioner Of Income Tax Jalandhar v. Gurdip Singh Sidhu
High Court · 2014 · Allowed
Revenue
Mrs.vanitha Manickavasagam v. The Assistant Commissioner Of Income Tax,Business Circle Xiv, Chennai - 600 034
High Court · 2014 · Allowed
Assessee
Itta/360/2014 Of The Commissioner Of Income Tax-I v. Hari Bhagavan Kanyalal
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-V v. Shri Ashok Kumar Ralhan
High Court · 2013 · Dismissed
Assessee
Itta/508/2013 Of J Anjaneya Sharma v. Commissioner Of Income Tax-V
High Court · 2013 · Dismissed
Revenue
Itta/501/2013 Of Commissioner Of Income Tax-V v. Sri S.venkat Reddy, (
High Court · 2013 · Dismissed
Assessee
S.muthuraja v. Commissioner Of Income Taxcoimbatore
High Court · 2013 · Other
—
Itta/110/2013 Of Commissioner Of Income Tax-Iii v. Sri Atluri Subba Rao
High Court · 2013 · Dismissed
Assessee
Ita/120/2011 Of M/S Bhoruka Engineering Inds. Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Shree Om Builders And Colonizers v. Assistant Commissioner Of Income Tax And Others
High Court · 2013 · Dismissed
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
—
Wp/6260/2012 Of Bharathi Cement Corporation Pvt. Ltd v. The Commissioner Of Income Tax-Ii
High Court · 2012 · Dismissed
Revenue
Itta/335/2011 Of Kallam Veera Reddy v. Income Tax Officer
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax-I, Ludhiana v. M/S Oriental Textiles Processing (P) Ltd., Ludhiana
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
Commissioner Of Income Tax, Faridabad v. Ita
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax I Chennai v. M/S.thiruvengadam Investments Pvt Ltd., Sharika Mansion
High Court · 2009 · Dismissed
Assessee
N.meenakshi v. The Assistant Commissioner Of Income Tax, Business Circle Iii
High Court · 2009 · Allowed
Assessee
The Commissioner Of Income Tax v. Shri.shirish S.maniar
High Court · 2008 · Allowed
Revenue

Key issues litigated under Section 50C

Section 50C case law — FAQs

What does Section 50C of the Income-tax Act deal with?
Section 50C relates to Capital Gains — Stamp Duty Value. This page collects 103 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 50C.
How many case laws are available on Section 50C?
EaseValue has indexed 103 income-tax judgments citing Section 50C — each with parties, citation, court, year, outcome and the full order text.
How can Section 50C judgments help my case?
They show how courts have decided Section 50C 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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