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Income-tax Act · Case Law

Section 54EC Income Tax Case Law

Browse 72 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 54EC 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 54EC has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 54EC (showing 72 of 72)

Valmik Thapar v. Principal Commissioner Of Income Tax 18
High Court · 2025 · Allowed
Assessee
The Commissioner Of Income Taxcircle Iii, Chennai v. Shri K.kumaran
High Court · 2025 · Partly Allowed
Partly
Commissioner Of Income Taxchennai v. Y.jagan Mohan
High Court · 2024 · Dismissed
Assessee
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
—
Vijayalakshmi Mohanakrishnan v. The Assessment Unit/Verification Unit/Technical Unit/Review Unit,National Faceless Centre,Income Tax Department,Ministry Of Finance,Government Of India,New Delh
High Court · 2024 · Other
—
Ms. Shalini Mittal v. Income Tax Officer
High Court · 2023 · Allowed
Assessee
Sh.manujendra Shah v. Commissioner Of Income Tax-8 & Anr
High Court · 2023 · Allowed
Assessee
Ashraf Alibhai Nathani, Mumbai v. Assistant Commissioner Of Income Tax Circle-22(1), Mumbai And Others
High Court · 2022 · Other
—
Rohan Developers Pvt. Ltd.)A Private Limited Company, Registered Under)The Companies Act, 1956 And v. Oral Judgment:- (Per K. R. Shriram, J
High Court · 2022 · Allowed
—
Ita/254/2021 Of Antony Parakal Kurian v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
S.padmapriya v. The Income Tax Officer, Non Corporate Ward 2(5), Chennai
High Court · 2021 · Other
—
Wp/30503/2019 Of Smt. Vinita v. Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
M/S.gupta Automobiles v. The Income Tax Officer,Business Ward – Vi (2),Income Tax Department
High Court · 2021 · Dismissed
Revenue
Tca/480/2018 Of Mr.gaurav Syal v. Income Tax Officer, Non-Corporate Ward - 16(3) Chennai - 600 034
High Court · 2020 · Allowed
Assessee
Tax Case Appeal v. The Commissioner Of Incometax, Nehru Inner Ring Road, Annanagar Western Extension, Chennai-101
High Court · 2020 · Allowed
Assessee
Itxa/1219/2017 Of Amol C. Shah (Huf) v. The Income Tax Officer 21(1)(1)
High Court · 2020 · Allowed
Assessee
Tca/420/2014 Of Commissioner Of Income Tax v. Koshu V.mahtaney
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. >
High Court · 2019 · Other
—
Priya Soparkar v. Itr 158(Sc
High Court · 2019 · Dismissed
—
Principal Commissioner Of Income Tax-1, Chandigarh v. Shri Mahipinder Singh Sandhu
High Court · 2019 · Dismissed
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
Of Commissioner Of Income Tax, Ahmedabad v. Itr 158(Sc
High Court · 2019 · Dismissed
Assessee
On Further Appeal By The Assessee, The Tribunal, Placingreliance On The Decision Of The Bombay High Court In Commissioner Ofincome Tax v. The State Of Tamil Nadu
High Court · 2019 · Dismissed
Assessee
Ita/238/2012 Of The Commissioner Of Income Tax v. M/S. Harrisons Malayalam Ltd
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax 2, Vadodara v. Oral Order
High Court · 2018 · Dismissed
Assessee
Itta/145/2018 Of N R Krishna Murthy v. Comissioner Income Tax
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax 2, Vadodara v. Neena J Shah
High Court · 2018 · Dismissed
Assessee
A)Mr. Tejveer Singh, Learned Counsel Appearing For The Revenuevery Fairly States That The Decision Of This Court In Commissioner Ofincome Tax v. 16-Itxa-8=.Doc
High Court · 2018 · Dismissed
Assessee
Anne Venkata Vishnu Vara Prasad … v. The Assistant Commissioner Of Income-Tax
High Court · 2018 · Allowed
Assessee
Dr. Joao Souza Proenca, Porbavaddo, Calangute, Goa v. Income Tax Officer, Ward-2(2), Panaji
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax Chennai v. Ms.prabha Dixit
High Court · 2017 · Dismissed
Assessee
Itta/742/2017 Of Principal Commissioner Of Income Tax-I v. A.v. V. Varaprasad
High Court · 2017 · Dismissed
Assessee
M/S Raj Kumar Jain & Sons (Huf) v. The Commissioner Of Income Tax, Central Revenue Building Jaipurroad, Ajmer
High Court · 2017 · Dismissed
Revenue
Deduction U/S 54Ec Of The Act When The Assessee Had Not Fulfilled The Mandatory Requirement Of Making The Investment Within Six Months From The Date Of The Tran v. Income Tax Officer
High Court · 2016 · Dismissed
Revenue
Itxa/750/2014 Of Commissioner Of Income Tax 5 v. Devkumar Haresh Vaidya
High Court · 2016 · Dismissed
Assessee
Chennai v. M/S Metal & Chromium Plater(P) Ltd
High Court · 2016 · Dismissed
—
The Commissioner Of Income Tax, Chennai. Smt.fabiola Stephen v. This Tax Case Appeal Is Filed By The Revenue Raising The Following Substantial Questions Of Law
High Court · 2015 · Allowed
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Principal Commissioner Of Income Tax, Faridabad v. Shri Krishan Gopal (Huf
High Court · 2015 · Allowed
Revenue
Itxa/1361/2013 Of Commissioner Of Income Tax -14 v. M/S Kewal Silk Mills
High Court · 2015 · Dismissed
Assessee
Ramesh C Prajapati v. Dy. Commissioner Of Income Tax....opponent(S
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax Chennai – 600 034 v. Coromandel Industries Limitedno
High Court · 2014 · Dismissed
Assessee
Itxa/1574/2012 Of Commissioner Of Income Tax - 11 , Thane v. Shri Raju Shete
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
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
C.jaichander v. Sriram Indubal
High Court · 2014 · Dismissed
—
The Commissioner Of Income Taxchennai – 600 034 v. Akbar Ali Dhala
High Court · 2014 · Dismissed
Assessee
Mrs. Kamla Devi Rastogi v. The Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax-Xvi v. K. Ramakrishnan
High Court · 2014 · Dismissed
Assessee
Tca/697/2013 Of Late R.krishnaswamy v. Commissioner Of Income Tax
High Court · 2013 · Other
—
Mr. J.d. Mistri, Senior Advocate With Mr v. This Appeal Under Section 260A Of The Income Tax Act, 1961 ( “The Act”) From The Order Dated 25 April 2012 Of The Income Tax Appellate Tribunal (“The Tribunal”)
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax I v. Aditya Medisales Ltd....opponent(S
High Court · 2013 · Other
—
Commissioner Of Income Tax Circle Xiv, Chennai - 6 v. Vijay M.mahtaney
High Court · 2013 · Dismissed
Assessee
–Commissioner Of Income Tax Vii v. Neera Bhandari
High Court · 2013 · Dismissed
Assessee
Itxa/1565/2011 Of Commissioner Of Income Tax, 11 Mumbai v. Deccan Talkies
High Court · 2013 · Allowed
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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 – 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 – 4, Mumbai v. M/S.skf Bearings India Limited
High Court · 2013 · Dismissed
Assessee
Itxa/224/2012 Of The Commissioner Of Income Tax- 12, Mumbai v. M/S. Bharat Enterprises
High Court · 2013 · Dismissed
Assessee
Mrs. Parveen P. Bharucha 102A/1-B, Kalyaninagar,Pune-411 006 v. The Deputy Commissioner Of Income Tax Circle
High Court · 2012 · Allowed
Assessee
Bharti Gupta Ramola v. Commissioner Of Income Tax …
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax-Iv v. M/S. I. K. International Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
M/S.kewal Silk Mills v. The Chief Commissioner Of Income Tax-Ixand Ors
High Court · 2012 · Other
—
Itl/69/2010 Of The Commissioner Of Income Tax-I, Nagpur v. Shri. Purushottamdas Bagri, Nagpur
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income Tax - Central - I v. M/S. Blue Skies Pvt. Ltd. Mumbai
High Court · 2011 · Dismissed
Assessee
M/S Raj Woollen Industries v. Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
The Commissioner Of Income Tax-Iii v. M/S Ved Parkash Likhi & Sons (Huf
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax v. Shri Satish Kumar Arora
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Patiala v. Raja Malwinder Singh
High Court · 2010 · Dismissed
Assessee
Mumbai – 400 020 v. Deputy Commissioner Of Income-Tax 1(1
High Court · 2010 · Allowed
Assessee
M/S Areva T & D India Limited, 457, Anna Salai, Teynampet, Chennai-600 018, Rep. By Its Director, Treasury & Taxation L.v.srinivasan v. The Assistant Commissioner Of Income Tax, Company Circle-I(1), Chennai
High Court · 2008 · Dismissed
Revenue

Key issues litigated under Section 54EC

Section 54EC case law — FAQs

What does Section 54EC of the Income-tax Act deal with?
This page collects 72 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 54EC.
How many case laws are available on Section 54EC?
EaseValue has indexed 72 income-tax judgments citing Section 54EC — each with parties, citation, court, year, outcome and the full order text.
How can Section 54EC judgments help my case?
They show how courts have decided Section 54EC 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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