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Income-tax Act · Case Law

Section 56 Income Tax Case Law — Income from Other Sources

Browse 302 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 56 (Income from Other Sources) 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 56 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 56 (showing 300 of 302)

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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Commissioner Of Income Tax, Bihar-Ii, Patna v. Bokaro Steel Ltd. Bokaro
Supreme Court · 1998 · [1998] SUPP. 3 S.C.R. 680 · Dismissed
Assessee
Smt. Padmavati Jaikrishna v. Addl. Commissioner Of Income Tax, Gujarat Ahmedabad
Supreme Court · 1987 · [1987] 2 S.C.R. 1167 · Dismissed
Revenue
Itat/70/2025 Principal Commissioner Of Income Tax 1, Kolkata v. M/S Britannia Industries Ltd
High Court · 2025 · Allowed
Revenue
Bluepex Vinimoy Pvt. Ltd v. Principal Chief Commissioner Of Income Tax-1, Room
High Court · 2025 · Dismissed
Revenue
Principal Chief Commissioner Of Income Tax-1 v. A.h. Multisoft Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Wp/7056/2024 Of Hrishikesh v. The Principal Commissioner Of Income-Tax-I, Nagpur And Others
High Court · 2025 · Allowed
Assessee
Umesh Kumar Gupta v. Principal Commissioner Of Income Tax, Delhi 10
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. Sapphire Trade Associates Pvt.ltd
High Court · 2025 · Allowed
Revenue
Mr. Joy Bajaj v. The Assistant Commissioner Of Income Tax, Ward 4(2), Jaipur
High Court · 2025 · Allowed
Assessee
Ita/425/2023 Of The Pr. Commissioner Of Income Tax v. Waterline Hotels Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Ita/499/2022 Of Pr. Commissioner Of Income Tax-2 v. M/S Karnataka State Police Housing And
High Court · 2025 · Other
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Ita/496/2022 Of Pr. Commissioner Of Income Tax-2 v. M/S Karnataka State Police Housing And
High Court · 2025 · Other
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R.c.kannan v. The Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
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Commissioner Of Income Taxcentral Circle 2(3), Chennai v. M/S.tangi Facility Solutions Pvt Ltdold
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
Chennai – 600 017, Tamil Nadu v. The Income Tax Officer
High Court · 2024 · Other
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Ita/433/2023 Of Commissioner Of Income Tax, International Taxation v. M/S Myntra Designs Pvt Ltd
High Court · 2024 · Other
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Ita/353/2023 Of The Prl. Commissioner Of Income Tax Central v. M/S Condor Developers Pvt Ltd
High Court · 2024 · Other
—
Ita/182/2021 Of Pr. Commissioner Of Income Tax v. Smt. Sowmya Sathyan
High Court · 2024 · Other
—
Delhi v. Krishan Kumar
High Court · 2024 · Dismissed
—
Nishithkumar Mukeshkumar Mehta,Resident Of Flat v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax – 4 v. India Convention And Culture Centre Pvt. Ltd
High Court · 2024 · Other
—
Sourabh Kumar Jha v. Union Of India
High Court · 2024 · Other
—
Ita v. M/S I.a. Hydro Energy (P) Limited
High Court · 2024 · Dismissed
—
Murari Lal Narang v. Pr. Commissioner Of Income Tax, Delhi-13
High Court · 2024 · Allowed
Assessee
W.a. Nos.1194, 1195 And 1196 Of 2023 v. Income Tax Officer Corporate Ward 6(1), Wanaparthy Block
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -7 v. Shri Sanjay Chandra
High Court · 2024 · Dismissed
Assessee
Wp(Md)/4155/2022 Of Chinnathambi Rajeswari v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/4370/2022 Of Vivek Jaisingh Asher v. Income-Tax Officer, Ward-19(3)(1) And 3 Ors
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax 10 v. Inderjit Singh Sodhi (Huf
High Court · 2024 · Allowed
Revenue
Mr. Prashant Meharchandani v. Abhirvey Projects Private Limited
High Court · 2024 · Other
—
Ita/47/2020 Of The Principal Commissioner Of Income Tax v. Reena Jose
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax-04 v. M/S Microsoft India (R And D) Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi 1 v. M/S Ansal Condominium Pvt Ltd
High Court · 2024 · Allowed
Revenue
Ispat Employees Cooperative Thrift And Credit Society Ltd v. Pr. Commissioner Of Income Tax-18 New Delhi
High Court · 2024 · Dismissed
Revenue
Wp/8797/2022 Of Smt. Vasanthi Ramdas Pai v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
W v. The Income Tax Officer
High Court · 2024 · Other
—
Namudha v. The Income Tax Officer
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax-7 v. Trojan Developers Pvt. Ltd
High Court · 2023 · Other
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Principal Commissioner Of Income Tax-1, Bhubaneswar v. Radheshyam Singhania
High Court · 2023 · Other
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Pr. Commissioner Of Income Tax-1 v. M/S April Cottage Farms Pvt Ltd
High Court · 2023 · Other
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The Pr. Commissioner Of Income Tax -6 v. Minda Sm Technocast Pvt. Ltd
High Court · 2023 · Other
—
Itat/104/2023 Of Lnb Renewable Energy Limited v. Principal Commissioner Of Income Tax-2, Kolkata
High Court · 2023 · Allowed
Assessee
The Honourable Dr.justiceanita Sumanth v. Income Tax Officer, Corporate Ward 6(1), Wanaparthy Block
High Court · 2023 · Dismissed
Revenue
Ita/455/2018 Of M/S. Cornerstone Property Investments Pvt Ltd v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Ita/78/2020 Of M/S Kshema Geo Holdings Pvt Ltd v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax,Burdwan v. M/S. Burdwan Central Co-Operative Bank Limited
High Court · 2023 · Dismissed
Assessee
Wp/2946/2022 Of Lakshdeep Investments And Finance Pvt Ltd v. Assistant Commissioner Of Income - Tax, Circle - 7(1)(1), Mumbai And 4 Ors
High Court · 2023 · Other
—
R.v.patil v. Deputy Commissioner Of Income}-Tax Offcer 4(3)(1), Room
High Court · 2023 · Allowed
Assessee
Mr.shiva Prasad Singh v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shiva Prasad Singh v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.hemant Shantill Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Mr.shreyansh Jain v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
Ita/1/2022 Of Sahyadri Agencies Limited v. The Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/280/2019 Of Mphasis Ltd v. Assistant Commissioner Of Income Tax Circle 12(1)
High Court · 2022 · Allowed
Assessee
Wp/15910/2022 Of Azim Premji Trustee Company Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Gupta Syntex Pvt. Ltd v. Deputy Commissioner Of Income Tax, Circle 2(1)(1),Ahmedabad
High Court · 2022 · Other
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Principal Commissioner Of Income Tax 1 v. L. K. Synthetics Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Touchstone Holdings Pvt. Ltd v. Income Tax Officer, Delhi And Others
High Court · 2022 · Dismissed
Revenue
Indrakant Parikh v. Oral Judgment
High Court · 2022 · Other
—
Abeer Textiles Private Limited Thru Director Naishadhindrakant Parikh v. Assistant Commissioner Of Income Tax Circle 1(1)(1
High Court · 2022 · Other
—
Itat v. Itat
High Court · 2022 · Allowed
—
Wp(C)/23704/2022 Of Abraham Thomas v. Income Tax Officer
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Naina Saraf, B
High Court · 2022 · Allowed
Revenue
Wp/8059/2021 Of Azim Premji Trustee Company Pvt Ltd v. Principal Commissioner Of Income Tax-2
High Court · 2022 · Allowed
Assessee
Cyuator Media Services Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle 6(2)(1) And Ors
High Court · 2022 · Other
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Pr. Commissioner Of Income Tax, Jaipur -Ii, Jaipur v. Shri Ashok Agarwal Huf
High Court · 2021 · Allowed
Revenue
Ita/323/2019 Of The Principal Commissioner Of Income Tax v. M/S. Peroorkada Service Co-Operative Bank Ltd
High Court · 2021 · Allowed
Revenue
Wtax/1555/2018 Of Indu Srivastava v. Income Tax Settlement Commission
High Court · 2021 · Allowed
Assessee
Ita/250/2019 Of The Principal Commissioner Of Income Tax v. Ptl Enterprises Limited
High Court · 2021 · Allowed
Revenue
M/S.nexus Electro Steel Ltd v. The Assistant Commissioner Of Income Tax, Company Circle-4(2)
High Court · 2021 · Dismissed
Revenue
Wp/32394/2018 Of M/S.t.t.krishnamachari And Co v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
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K.s.thirumalaivasan v. The Chairman, Income Tax Settlement Commission, Principal Bench, New Delhi
High Court · 2021 · Allowed
Assessee
Wp/6002/2021 Of M/S Sahasralingeshwara Power Pvt Ltd v. The Income Tax Officer
High Court · 2021 · Remanded
—
Shri F.susai Raju v. The Income Tax Officer, Corporateward 5(2), Chennai-34
High Court · 2021 · Other
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Sca/19338/2019 Of Ashish Kiritkumar Shah v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Pr. Commissioner Of Income Tax-2 v. M/S Cinestaan Entertainment Pvt Ltd
High Court · 2021 · Allowed
Revenue
By Mr. Aravind v. Chavan, Adv
High Court · 2021 · Dismissed
—
Ita/501/2016 Of Pr. Commissioner Of Income Tax v. Dr. Ranjan Pai
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. Shriram Ownership Trust
High Court · 2020 · Allowed
Revenue
M/S Skyland Builders P. Ltd v. Income Tax Officer
High Court · 2020 · Other
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Commissioner Of Income Tax,Corporate Circle – 3,Chennai v. M/S.vva Hotels Private Limited
High Court · 2020 · Dismissed
Assessee
Tca/439/2018 Of The Commissioner Of Income Tax v. City Lubricants Pvt Ltd
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. Smt Jgadeesan Sangeetha Lavanyano
High Court · 2020 · Dismissed
Assessee
Tca/872/2017 Of Commissioner Of Income Tax v. M/S Lasonindia Pvt. Ltd • In Tax Case (Appeal)
High Court · 2020 · Dismissed
—
The Pr. Commissioner Of Income Tax-2, Chandigarh v. Randhir Sood
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax-1 v. Adani Mining Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Wp/17/2020 Of K 2058, Saravanampatti Primary v. The Income Tax Officer
High Court · 2020 · Other
—
Wp/15201/2019 Of M/S Madurai Power Corporation Private Limited v. Deputy Commissioner Of Income Tax Circle -1
High Court · 2020 · Allowed
Assessee
Deepak Kochhar … v. Deputy Commissioner Of Income Tax, Circle 3(2)(2) And Others …
High Court · 2020 · Other
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Https://Hcservices.ecourts.gov.in/Hcservices v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
Tc/2117/2008 Of Cairn Energy India Pvt.ltd v. The Joint Commissioner Of Income Tax] 1/40
High Court · 2020 · Allowed
Assessee
Wtax/318/2016 Of Ajai Kumar Singh Khaldelial v. Principal Commissioner Of Income Tax And Anr
High Court · 2020 · Dismissed
Revenue
The Principal Commissioner Of Income Tax v. Arvind N Nopany
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax Madurai v. Madura Coats Ltd., 144 M.g.road, Bangalore 560 001
High Court · 2019 · Dismissed
Assessee
Gayatri Enterprise v. The Income Tax Officer Ward 1(2)(4
High Court · 2019 · Allowed
Assessee
Ma/632/2013 Of Bank Of Baroda v. Commissioner Of Income Tax, Tds
High Court · 2019 · Dismissed
Revenue
Rameshchandra Rangildas Mehta v. The Income Tax Officer Ward 3(2)(3), Surat
High Court · 2019 · Allowed
Assessee
M/S.mec International v. The Deputy Commissioner Of Income-Tax,Company Circle Iv(1), Chennai-600 034
High Court · 2019 · Allowed
Assessee
Shri Dalpatsinh Ukabhai Vasava v. The Principal Commissioner Of Income Tax - 2
High Court · 2019 · Other
—
Viib) Cannot Be Invoked In The Assessee's Case?" v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Remanded
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Sca/16821/2018 Of Pooja Madhur Todi v. Income Tax Officer, Ward 5(1)(5)
High Court · 2019 · Allowed
Assessee
Keva Fragrances Private Limited v. Assistant Commissioner Of Income-Tax-4(2)(2) & Ors
High Court · 2019 · Other
—
Itxa-1685-16 v. We Shall Now Deal With Individual Question Raised For Our
High Court · 2019 · Dismissed
—
Integra Garments & Textiles Ltd, Mumbai v. Income Tax Officer, Ward 6(3)(2), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Darshan Buildcon v. Income Tax Officer Ward 3(3)(6
High Court · 2018 · Allowed
Assessee
Puneet Singh v. Commissioner Of Income Tax, Karnal
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax Chennai v. M/S. Bharath Coal Chemicals Ltd.,1St Floor, Sigappi Aachi Building
High Court · 2018 · Dismissed
Assessee
I.t.a.nos.44-45/2016 v. I.t.a.nos.44-45/2016
High Court · 2018 · Dismissed
—
N.r.agarwal Industries Ltd v. Joint Commissioner Of Income Tax Special Range - 2
High Court · 2018 · Allowed
Assessee
Ita/24/2007 Of Mr.preben Smedegaad Jenson v. Commissioner Of Income Tax
High Court · 2018 · Other
—
Ita/32/2007 Of Soren Toft v. Commissioner Of Income Tax,Kochi
High Court · 2018 · Other
—
Ambience Developers & Infrastructure Pvt.ltd v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Bikaner, Bikaner v. M/S Choudhary Buildmart Pvt. Ltd., Sriganganagar (Rajasthan
High Court · 2018 · Dismissed
Assessee
Sonia Gandhi v. Assistant Commissioner Of Income Tax, Circle 52(1) And Ors. …
High Court · 2018 · Dismissed
Revenue
Ita/57/2017 Of The Principal Commissioner Of Income Tax I v. Arun Kumar Goyal
High Court · 2018 · Allowed
Revenue
Ita/1622/2009 Of The Commissioner Of Income Tax v. Dr.p.n.bhaskaran
High Court · 2018 · Allowed
Revenue
Appel v. M/S Dedicated Freight Corridor Corporation Limited
High Court · 2018 · Dismissed
—
Wtax/572/2018 Of Chandra Mohan Tiwari v. Income Tax Officer-1(1), Kanpur And 3 Others
High Court · 2018 · Dismissed
Revenue
Wp/654/2018 Of Vodafone M-Pesa Limited v. Prinipal Commissioner Of Income -Tax -8, And 2 Ors
High Court · 2018 · Other
—
Itta/702/2016 Of Pendurthi Chandrasekhar, Hyderabad v. The Dy Commr Of Income Tax, Hyderabad
High Court · 2018 · Allowed
Assessee
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Tax Appeal v. Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Wp(C)/3592/2018 Of Mahew K. Cherian v. The Assitant Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ita/100168/2015 Of Bellad Bagewadi Urban Souhard Sahakari Bank Niyami v. The Commissioner Of Income Tax(Appeals)
High Court · 2018 · Allowed
Assessee
Commissioner Of Income-Tax,-1- Jodhpur v. M/S Suncity Art Exporters, Jodhpur (Rajasthan
High Court · 2018 · Other
—
Patram Bishnoi v. Income Tax Officer, Ward-L(3) Jodhpur
High Court · 2018 · Other
—
M/S Maharani Art Emporium K-345 v. Income Tax Officer Ward -1(2) Jodhpur
High Court · 2018 · Other
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M/S Maharani Art Emporium K-345 v. Income Tax Officer Ward -1(2) Jodhpur.----Respondentconnected With
High Court · 2018 · Other
—
Rajasthan State Mines & Minerals Ltd v. Assistant Commissioner Of Income Tax, Circle-6, Statute Circle, Ncr Building, Jaipur
High Court · 2017 · Allowed
Assessee
W.p.(C)/8035/2016 Of Ram Kumar v. Income Tax Officer, Ward-64(2) & Anr
High Court · 2017 · Dismissed
Revenue
Ranjana Johari v. Assistant Commissioner Of Income Tax, Circle-6, Jaipur
High Court · 2017 · Other
—
C I T, Ajmer Income Tax Department, Ajmer v. M/S. Aditya Mills Ltd., Madanganj, Kishangarh, District Ajmer
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax 4 v. Hemalatha Rajan
High Court · 2017 · Dismissed
Assessee
Jay Metal Industries Pvt. Ltd v. Commissioner Of Income Tax-V
High Court · 2017 · Other
—
By Sri. Y v. Raviraj, Adv
High Court · 2017 · Allowed
—
C R Building, Navanagar, Hubballi. & Anr v. The Totagars Co-Operative Sale Society, Sirsi
High Court · 2017 · Allowed
—
Ruit/3/2016 v. Ruit/3/2016
High Court · 2017 · Other
—
The Commissioner Of Income Tax v. M/S Bhawal Synthetics (India) Udaipur
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax v. M/S Bhawal Synthetics (India) Udaipur
High Court · 2017 · Allowed
Revenue
Khyber Cement Pvt. Ltd v. Commissioner Of Income Tax & Ors
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax Jaipur v. M/S Shekhawati Gramin Bank Fatehpur
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 11 v. Sh. Satvinder Singh Wadhawan
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax,Tamil Nadu – Iii, Chennai v. M/S.sathyam Infoway Ltd., Tidel Park
High Court · 2017 · Allowed
Revenue
Ita/49/2015 Of Sunil Thomas v. Income Tax Officer
High Court · 2017 · Dismissed
Revenue
The Haryana State Coop. Housing Federation Ltd v. Commissioner Of Income Tax, Panchkula And Another
High Court · 2017 · Other
—
Gem India Exports v. Income Tax Officer Jaipur
High Court · 2017 · Dismissed
Revenue
Mradula Agrawal v. Commissioner Of Income Tax, Circle-2, Jaipur
High Court · 2016 · Allowed
Assessee
Tca/786/2015 Of Commissioner Of Income Tax v. Nlc Employees Cooperative
High Court · 2016 · Dismissed
Assessee
Wp(C)/16551/2016 Of Sri Jose Thomas v. The Deputy Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Gurcharan Singh v. Principal Commissionerof Income Tax-2, Ludhiana And Others
High Court · 2016 · Other
—
The Commissioner Of Income Tax v. M/S. Veerakeralam Primary Agricultural Co-Operative Credit Societyno
High Court · 2016 · Dismissed
Assessee
Sumit Passi v. Assistant Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Ita/212/2013 Of The Chirakkal Service Co-Op. Bank Ltd v. The Commissioner Of Income Tax
High Court · 2016 · Other
—
Ita/6/2015 Of Smt. O.g.sunil v. The Deputy Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Atamjit Singh v. Commissioner Of Income Tax-Ii, Jalandhar
High Court · 2016 · Allowed
Assessee
The Commissioner Of Income-Tax, Karnal v. M/S Liberty Shoes Ltd., Karnal
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Purewal And Associates Ltd
High Court · 2015 · Allowed
Revenue
Ita/103/2011 Of Kerala State Co-Op.agrl.& Rural Developm v. The Commissioner Of Income Tax, Tvm
High Court · 2015 · Dismissed
Revenue
Court 1N-Commissioner Ofincome Tax, Faridabad v. Ghanshyam (Huf
High Court · 2015 · Dismissed
Assessee
Tca v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Itl/2/2015 Of Ashok Anandrao Dhapodkar v. Assistant Commissioner Of Income Tax Central Circle 2(1), Nagpur
High Court · 2015 · Dismissed
Revenue
Ita/100013/2015 Of The Commissioner Of Income Tax Officer v. Shri Siddeshwar Souhard Sahakari Niyamitha
High Court · 2015 · Allowed
Revenue
Ita/100072/2014 Of The Commissioner Of Income Tax v. Shri Mahatama Basaveshwara
High Court · 2015 · Allowed
Revenue
Ita/100073/2014 Of The Commissioner Of Income Tax v. Shri Bramhanath Credit Souhard
High Court · 2015 · Allowed
Revenue
Ita/100108/2014 Of The Commissioner Of Income Tax v. Shri Basaveshwar Urban Credit Souhard Sahakari
High Court · 2015 · Allowed
Revenue
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100109/2014 Of The Commissioner Of Income Tax v. Shri Beereshwar Crdit Souhard Sahakari Ltd
High Court · 2015 · Allowed
Revenue
Ita/100110/2014 Of The Commissioner Of Income Tax v. The Mercantile Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100128/2014 Of The Commissioner Of Income Tax v. Bramhanath Co-Operative Credit Souhard
High Court · 2015 · Allowed
Revenue
Ita/100081/2014 Of The Commissioner Of Income Tax v. Shri Mahalaxmi Urban Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100091/2014 Of The Commissioner Of Income Tax v. Basaveshwar Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100075/2014 Of Commissioner Of Income Tax v. Arihant Credit Souhard Sahakari
High Court · 2015 · Allowed
Revenue
Ita/100066/2014 Of Basaveshwar Urban Co Operative Credit Society Ltd v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100092/2014 Of The Commissioner Of Income Tax v. Basaveshwar Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100071/2014 Of The Commissioner Of Income Tax v. Shri Mahatama Basaveshwara
High Court · 2015 · Allowed
Revenue
Ita/100057/2014 Of Trimurti Credit Souharda Sahakari Ltd., Nipani v. The Commissioner Of Income Tax (Appeals)
High Court · 2015 · Allowed
Assessee
Ita/100083/2014 Of Markandeya Co-Operative Credit v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100076/2014 Of The Commissioner Of Income Tax v. The Athani Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100114/2014 Of The Commissioner Of Income Tax v. Dr.prabhakar Kore Credit Souhard
High Court · 2015 · Allowed
Revenue
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100089/2014 Of The Rani Channamma Mahila Urban v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100047/2014 Of Vijayalaxmi Co -Operative v. The Commissioner Of Income Tax (Appeals)
High Court · 2015 · Allowed
Assessee
Ita/100107/2014 Of Kalameshwar Co-Operative Credit Society Ltd v. The Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100043/2014 Of Chandraprabhu Urban Co Operative v. The Income-Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100112/2014 Of The Commissioner Of Income Tax v. The Mercantile Co-Operative
High Court · 2015 · Allowed
Revenue
Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100011/2015 Of Ganesh Co-Operative Credit Society Ltd v. The Income-Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100126/2014 Of The Commissioner Of Income Tax v. Beereshwar Credit Souhard Sahakari Ltd
High Court · 2015 · Allowed
Revenue
Ita/100082/2014 Of The Commissioner Of Income Tax v. Shri Mahalaxmi Urban Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100067/2014 Of Someshwar Co-Op Credit Society Ltd v. The Commissioner Of Income Tax (Appeals)
High Court · 2015 · Allowed
Assessee
Ita/100074/2014 Of The Commissioner Of Income Tax v. Shankarling Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100085/2014 Of Saraswati Co-Operative Credit Society Ltd v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100093/2014 Of The Commissioner Of Income Tax v. Shri Shivabodharanga Urban Co-Operative
High Court · 2015 · Allowed
Revenue
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100012/2015 Of The Commissioner Of Income Tax Officer v. Shri Siddeshwar Souhard Sahakari Niyamitha
High Court · 2015 · Allowed
Revenue
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100034/2014 Of The Commissioner Of Income Tax v. The Hungund Taluka Teacher
High Court · 2015 · Allowed
Revenue
Sri. Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100086/2014 Of Renuka Co-Op Credit Society Ltd v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100051/2014 Of Al-Mehdi Co-Operative Credit v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100113/2014 Of The Commissioner Of Income Tax v. Dr.prabhakar Kore Credit Souhard
High Court · 2015 · Allowed
Revenue
Ita/100096/2014 Of Sree Renuka Co-Operative Credit Society Ltd v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Ita/100094/2014 Of The Commissioner Of Income Tax v. Shri Shivabodharanga Urban Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100036/2014 Of The Commissioner Of Income Tax v. M/S.kuruhinshetty Urban Co- Operative
High Court · 2015 · Allowed
Revenue
Ita/100068/2014 Of Someshwar Co-Op Credit Society Ltd v. The Commissioner Of Income Tax (Appeals)
High Court · 2015 · Allowed
Assessee
Ita/100077/2014 Of The Commissioner Of Income Tax v. The Athani Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100080/2014 Of The Commissioner Of Income Tax v. Shri Mahalaxmi Urban Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100095/2014 Of The Commissioner Of Income Tax v. Chikodi Taluka Shree Saraswati Souhard
High Court · 2015 · Allowed
Revenue
Ita/100035/2014 Of The Commissioner Of Income Tax v. M/S.kuruhinshetty Urban Co Operative
High Court · 2015 · Allowed
Revenue
Ita/100046/2014 Of Vijayalaxmi Co -Operative v. The Commissioner Of Income Tax (Appeals)
High Court · 2015 · Allowed
Assessee
Ita/100087/2014 Of The Liberal Co-Op. Society Ltd v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100111/2014 Of The Commissioner Of Income Tax v. The Mercantile Co-Operative
High Court · 2015 · Allowed
Revenue
Ita/100032/2014 Of The Commissioner Of Income Tax v. The Belgaum Taluka Rural Industrial
High Court · 2015 · Allowed
Revenue
Ita/100097/2014 Of Sree Renuka Co-Operative Credit Society Ltd v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
By Shri Sharad v. Magadum, Advocate
High Court · 2015 · Allowed
—
Ita/100127/2014 Of The Commissioner Of Income Tax v. Laxmi Credit Souhard Sahakari Ltd
High Court · 2015 · Allowed
Revenue
Ita/100033/2014 Of The Commissioner Of Income Tax v. Minority Credit Co-Op. Society Ltd
High Court · 2015 · Allowed
Revenue
D.b. Income Tax Appeal v. The Income Tax Officer & Another
High Court · 2015 · Allowed
—
Commissioner Of Income Tax-Ii, Chandigarh v. M/S Essar Commvision Ltd. (Now Hfcl Infotel Ltd.), Mohali
High Court · 2015 · Dismissed
Assessee
Ita/3/2015 Of Malankara Plantations Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
M/S B.j. Services Company Middle East Limited .…… v. Assistant Commissioner Of Income Tax, (O.s.d.) Range-1,Dehradun ………
High Court · 2015 · Dismissed
Revenue
Ita 153/2014 v. Accession Buildwell (P) Ltd
High Court · 2015 · Allowed
—
Aroon Purie v. Commissioner Of Income Tax
High Court · 2015 · Other
—
Aayakar Bhavan, Near Holy Crossenglish School, Cantonment, Aurangabad v. M/S Rajureshwar And Associates1/4245, Naigalli, Kadrabadjalna
High Court · 2014 · Allowed
—
Tax v. Meeraandceiko Pumpts P.ltd
High Court · 2014 · Other
—
Income Tax Officer, Ward-I (1), Pollachi v. Against The Order Dated 28.5.2013 Made In It.appeal
High Court · 2014 · Allowed
—
Commissioner Of Income Tax-Iii v. Sbi Cards & Payment Services Pvt. Ltd
High Court · 2014 · Allowed
Revenue
Ita/1038/2008 Of The Commissioner Of Income Tax v. M/S Global Tech Park Pvt Ltd
High Court · 2014 · Dismissed
Assessee
Mantola Co-Operative Thrift & Credit Society Ltd v. Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Taxc/36/2013 Of Income Tax Officer Tds Raipur v. Naya Raipur Deve. Autho
High Court · 2014 · Dismissed
Assessee
Itxa/874/2013 Of Commissioner Of Income Tax 16 v. Shri Parvez A. Poonawalla
High Court · 2014 · Dismissed
Assessee
In Both Appeals v. Darashaw & Co. Pvt. Ltd
High Court · 2014 · Allowed
—
Wp/14991/2014 Of Sree Subramanyeswara Co Operative Bank Ltd v. The Commissioner Of Income Tax (Tds)
High Court · 2014 · Other
—
Anand Kumar v. Commissioner Of Income Tax-Viii, New Delhi And Anr
High Court · 2014 · Allowed
Assessee
Me & Mummy Hospital v. Assistant Commissioner Of Income Tax & 2
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. Rameshchandra S. Patel....opponent(S
High Court · 2013 · Dismissed
Assessee
Rajinder Mohan Lal v. Deputy Commissioner Of Income-Tax Circle-1(I), Chandigarh
High Court · 2013 · Dismissed
Revenue
Commissioner Of Income Tax Iv v. Sikandarkhan N Tunvar....opponent(S
High Court · 2013 · Allowed
Revenue
M/S Bharti Televentures Ltd v. Addl./Jt.commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Bazpur Cooperative Sugar Factory Ltd
High Court · 2012 · Other
—
Garg Dyeing & Processing Industries v. Asstt Commissioner Of Income Tax
High Court · 2012 · Dismissed
Revenue
M/S. Tanna Exports Ltd., Bombay v. The Commissioner Of Income-Tax,]Bombay City-1, Bombay
High Court · 2012 · Other
—
Itano.400 Of 2008, Etc.<Br>Page2Of49 v. Ita
High Court · 2011 · Allowed
—
Commr. Of Income Tax Delhi & Ors v. B.k.bhagat
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax v. Meera Chatterjee
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax Delhi v. Ms Alka Dalmia
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax Delhi-V v. Nectar Life Science Ltd
High Court · 2011 · Other
—
Commissioner Of Income Tax, Delhi v. Ms.mayawati
High Court · 2011 · Other
—
Commissioner Of Income Tax (In All Cases v. M/S.kriti Resorts Pvt. Ltd. (In All Cases
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax v. Ankitech Pvt Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S. Nalwa Investments Ltd
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Delhi-Iv v. Jaypee Dsc Ventures Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax, Faridabad v. Shri Krishan Lal
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Attar Singh
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income-Tax v. Shri Mohan Singh Chandail
High Court · 2011 · Allowed
Revenue
Commissioner Of Income-Tax, Faridabad v. Sh.shantivir Vashist
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Panchkula v. Shri Jasjit Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Chandi Ram
High Court · 2010 · Allowed
Revenue
Chief Commissioner Of Income Tax (Osd), Faridabad v. Nathi Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Naval Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Bhoop Ram Dagar (Huf
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax v. Sh. Bharat Lal Dagar (Huf
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax,Faridabad v. Bir Singh (Huf), Ballabgarh
High Court · 2010 · Allowed
Revenue
The Commissioner Of Income Tax-I, Chandigarh v. Saranapal Singh, Huf
High Court · 2010 · Dismissed
Assessee
Ita/1216/2009 Of The Commissioner Of Income Tax, Kannur v. M/S.manjoo & Company, Kannur
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax v. Naveen Gera
High Court · 2010 · Other
—
Wp/7978/2001 Of M/S.cauvery Spg & Weavin Mills v. Dy Commr Of Income Tax Spl
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Tax, City – v. M/S.common Effluent Treatment Plant
High Court · 2010 · Other
—
v. Union Of Indiathrough B.t.paliage-33 Years, Occ-Income Tax Officer
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax-I, Ludhiana v. M/S Eastman Industries, Ludhiana
High Court · 2010 · Other
—
And M.p v. The Deputy Commissioner Of Income Tax Company Circle-I Madurai
High Court · 2009 · Allowed
Assessee
Ita/30/2004 Of Smt.visalakshy Kumaran v. The Commissioner Of Income Tax, Ekm
High Court · 2008 · Dismissed
Revenue
Commissioner Of Income Tax Delhi-Xi, New Delhi v. M/S Cosmos International
High Court · 2008 · Other
—
Commissioner Of Income Tax v. Delhi Brass & Metal Works Ltd
High Court · 2008 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Winsome Dyeing & Processing Ltd
High Court · 2008 · Allowed
Revenue
Income Tax Appeal v. Neha Proteins Limited
High Court · 2008 · Dismissed
Assessee
Income Tax Appeal v. M/S Hotel Hilltop
High Court · 2008 · Dismissed
Assessee
M/S Kashmir Arts v. Commissioner Of Income Tax Vii
High Court · 2007 · Other
—
Commissioner Of Income Taxmadurai v. M/S.balika Finance Co. Ltd.madurai
High Court · 2007 · Allowed
Revenue
In Universal Plast Ltd v. Commissioner Of Income
High Court · 2005 · Dismissed
Revenue
Commissioner Of Income Tax, Tiruchirapalli v. M/S.micromax Systems (P) Ltd., Tiruchirapalli
High Court · 2005 · Allowed
Revenue
Bhagwatilal G Shah v. Commissioner Of Income Tax
High Court · 2005 · Other
—
Itxa/353/2003 Of Shree Krishna Polyster Ltd v. The Deputy Commissioner Of Income-Tax,Spl. Rang- 53,Mumbai
High Court · 2004 · Other
—
For Approval And Signature v. Navdeep Investment Pvt.ltd
High Court · 2003 · Other
—
For Approval And Signature v. Sarabhai Private Limited
High Court · 2002 · Allowed
—
Gujco Carriers v. Commissioner Of Income Tax
High Court · 2002 · Other
—
Kalindi Investment P Ltd v. Commissioner Of Incomet Tax
High Court · 2001 · Other
—
Commissioner Of Income-Tax v. Apoorva Shantilal Shah (Huf
High Court · 2001 · Other
—
Commissioner Of Income-Tax v. Gujarat Narmada Velley Ferti- -Lizers Co. Ltd
High Court · 2000 · Allowed
Revenue

Key issues litigated under Section 56

Section 56 case law — FAQs

What does Section 56 of the Income-tax Act deal with?
Section 56 relates to Income from Other Sources. This page collects 302 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 56.
How many case laws are available on Section 56?
EaseValue has indexed 302 income-tax judgments citing Section 56 — each with parties, citation, court, year, outcome and the full order text.
How can Section 56 judgments help my case?
They show how courts have decided Section 56 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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