EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 73
Income-tax Act · Case Law

Section 73 Income Tax Case Law — Speculation Losses

Browse 161 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 73 (Speculation Losses) 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 73 has been interpreted and to support a notice reply, appeal or assessment.

Got a Section 73 notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 73 (showing 161 of 161)

Snowtex Investment Limited v. Principal Commissioner Of Income Tax, Central-2, Kolkata
Supreme Court · 2019 · [2019] 8 S.C.R. 687 · Dismissed
Revenue
Seshasayee Paper & Boards Limited v. Deputy Commissioner Of Income Tax
Supreme Court · 2015 · [2015] 7 S.C.R. 1054 · Dismissed
Revenue
Commissioner Of Income Tax, Thiruvananthapuram v. Joseph Valakuzhy
Supreme Court · 2008 · [2008] 7 S.C.R. 752 · Dismissed
Assessee
Commissioner Of Income Tax v. Gujarat Maritime Board
Supreme Court · 2007 · [2007] 12 S.C.R. 962 · Dismissed
Assessee
Karnataka Small Scale Industries Development Corporation Ltd. v. Commissioner Of Income Tax, Bangalore
Supreme Court · 2002 · [2002] SUPP. 4 S.C.R. 453 · Dismissed
Revenue
Commissioner Of Income Tax v. Mahendra Mills
Supreme Court · 2000 · [2000] 2 S.C.R. 465 · Dismissed
Assessee
Commissioner Of Income Tax, U.p. v. Shah Sadiq And Sons.
Supreme Court · 1987 · [1987] 2 S.C.R. 942 · Dismissed
Assessee
H. D. Devasia & Co., Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1979 · [1979] 3 S.C.R. 1271 · Dismissed
Revenue
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
Emec Pvt. Ltd v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
The Hon'ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
The Hon'ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
Appel v. M/S Max India Limited
High Court · 2019 · Dismissed
Ita No.51/2009 v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-09 v. W.g. Share Broking Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax v. Vishishth Chay Vyapar Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. Vishishth Chay Vyapar Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. Vishishth Chay Vyapar Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-Ii v. Lalit Kumar Poddar
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax I v. Itegra Engineering India Ltd
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax v. Sam Global Securities Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax: Delhi-Viii v. Ashok Mittal
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax v. Vachanband Investment Ltd
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax-7 v. M/S. Tracstar Investment Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax-7 v. M/S. Tracstar Investment Ltd
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax-3 v. Lokmat Newspapers Pvt.ltd
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax v. Gora Mal Hari Ram Ltd
High Court · 2010 · Other
Commissioner Of Income Tax v. M/S Premium Taxcons Pvt. Ltd
High Court · 2009 · Dismissed
Assessee
The Cit-8 Mumbai v. M/S.vrushchik Consultancy
High Court · 2009 · Dismissed
Assessee
Nariman Point, Mumbai-20 v. Income Tax Officer 3(2)(4
High Court · 2009 · Dismissed
Revenue
Dabur India Limited v. Commissioner Of Income Tax
High Court · 2008 · Dismissed
Revenue
Commissioner Of Income Tax v. Vishwa Bhushan Banta
High Court · 2007 · Allowed
Revenue

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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan