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Income-tax Act · Case Law

Section 68 Income Tax Case Law — Cash Credits (unexplained)

Browse 1,825 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 68 (Cash Credits (unexplained)) 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 68 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 68 (showing 300 of 1,825)

Basir Ahmed Sisodiya v. The Income Tax Officer
Supreme Court · 2020 · [2020] 4 S.C.R. 581 · Allowed
Assessee
Commissioner Of Income Tax v. Laxman Das Khandelwal
Supreme Court · 2019 · [2019] 10 S.C.R. 24 · Dismissed
Assessee
Principal Commissioner Of Income Tax (Central)-I v. Nra Iron & Steel Pvt. Ltd.
Supreme Court · 2019 · [2019] 4 S.C.R. 163 · Allowed
Revenue
Vijay Kumar Talwar v. Commissioner Of Income Tax, Delhi
Supreme Court · 2010 · [2010] 14 S.C.R. 499 · Dismissed
Revenue
Commissioner Of Income Tax v. P. Mohanakala
Supreme Court · 2007 · [2007] 6 S.C.R. 680 · Allowed
Revenue
Commissioner Of Income Tax, Jabalpur v. Mis. Durga Engineering And Foundry Works
Supreme Court · 2000 · [2000] SUPP. 2 S.C.R. 135 · Allowed
Revenue
Sumati Dayal v. Commissioner Of Income Tax, Bangalore
Supreme Court · 1995 · [1995] 2 S.C.R. 1173 · Dismissed
Revenue
Commissioner Of Income-Tax, Orissa v. Orissa Corporation (P) Ltd.
Supreme Court · 1986 · [1986] 1 S.C.R. 979 · Dismissed
Assessee
Jamnaprasad Kanhaiyalal v. Commissioner Of Income-Tax, M.p., Bhopal
Supreme Court · 1981 · [1981] 3 S.C.R. 849 · Other
The Member For The Board Of Agricultural Income-Tax, Assam v. Smt. Sindhurani Chaudhurani
Supreme Court · 1957 · [1957] 1 S.C.R. 1019 · Partly Allowed
Partly
Itat No. 88 Of 2025 v. Itat No. 88 Of 2025 Reportable
High Court · 2025 · Allowed
Original Side v. Itat No. 4 Of 2025 Reportable
High Court · 2025 · Allowed
Sipura Developers Pvt Ltd v. Pr. Commissioner Of Income Tax 7
High Court · 2024 · Allowed
Assessee
Income Tax-7, Delhi v. Rps Infrastructure Ltd
High Court · 2024 · Allowed
Revenue
P.nagarajan v. The Income Tax Officer (I/C),Ward -1(6),Salem
High Court · 2024 · Allowed
Assessee
Income Tax (Central)-2 v. Heritage Beverages Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Income Tax (Central)-2 v. Heritage Beverages Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Income Tax (Central)-2 v. Heritage Beverages Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Counsel v. G.d.foods Manufacturing (India) Pvt. Ltd
High Court · 2024 · Other
Ram Avtar Bansal v. Income Tax Officer, Ward 61(2), New Delhi
High Court · 2024 · Dismissed
Revenue
/547-Itxa-1278-2018.Doc v. Itr 451 (Guj
High Court · 2024 · Dismissed
Triveni Enterprises Limited v. Versus
High Court · 2023 · Other
Triveni Enterprises Limited v. Versus
High Court · 2023 · Other
Triveni Enterprises Limited v. Versus
High Court · 2023 · Other
Sri Sanjay Saha v. Commissioner Of Income Tax,Kolkata- Xii
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-12 v. Avdesh Mishra
High Court · 2023 · Other
Rajan Dhir v. Ita No.65 Of 2016
High Court · 2023 · Dismissed
Rajan Dhir v. Ita No.65 Of 2016
High Court · 2023 · Dismissed
Assessee/Appellant/S v. Commissioner Of Income Tax-Ii, Patna
High Court · 2023 · Dismissed
Revenue
Inder Singh v. Income Tax Officer
High Court · 2023 · Other
B.ramakrishnan v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee

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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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