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Income-tax Act · Case Law

Section 73 Income Tax Case Law — Speculation Losses

Browse 110 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.

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Judgments on Section 73 (showing 110 of 110)

Commissioner Of Income Tax v. Gujarat Maritime Board
Supreme Court · 2007 · [2007] 12 S.C.R. 962 · Dismissed
Assessee
H. D. Devasia & Co., Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1979 · [1979] 3 S.C.R. 1271 · Dismissed
Revenue
The Commissioner Of Income Tax, Kolkata -Ii, Kolkata v. M/S. Madanlal Limited
High Court · 2025 · Dismissed
Assessee
Counsel Forthe Petitioner: Srl. C v. Narasimham
High Court · 2025 · Allowed
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The Dy. Commissioner Of Income Tax, 1(1) Raipur, Chhattisgarh v. Raipur Development Authority, Bajrang Market, G.e. Road, Raipur,Chhattisgarh
High Court · 2025 · Dismissed
Assessee
Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2025 · Other
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Wpc/4395/2024 Of M/S Rewinder Techno Electricals v. Union Of India
High Court · 2024 · Other
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Principal Commissioner Of Income Tax, Kolkata-Iii, Kolkata v. M/S. West Bengal Fisheries Corporation Ltd
High Court · 2024 · Allowed
Revenue
Emec Pvt. Ltd v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
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Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
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Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
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Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
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Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
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Laxmi Kant Agarwal v. Divisional Commissioner, Banswara
High Court · 2024 · Other
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Itxa/807/2018 Of Pr. Commissioner Of Income Tax-10 v. Nilkanth Tech Park Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Ita/142/2011 Commissioner Of Income Tax, Kolkata-1 v. M/S. Ashdil Sales Promotion Private Limited
High Court · 2023 · Dismissed
Assessee
Wp/16692/2022 Of Xiaomi Technology India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax, Kolkata-Iii, Kolkata v. M/S. Sonal Tie-Up Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Itat/223/2003 M/S. Banmila Commotrade Pvt. Ltd v. Commissioner Of Income Tax (Appeals)-I, Kolkata & Anr
High Court · 2022 · Dismissed
Revenue
Souvenir Developers (I) Pvt. Ltd.shop v. The Union Of Indiathrough Assistant Commissioner Of Income Tax, Circle-3(1), Dhule
High Court · 2022 · Allowed
Assessee
The Assistant Commissioner Of Income Tax, Corporate Circle – 4(1), Room v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Dismissed
Assessee
Itxa/95/2018 Of Pr. Commissioner Of Income Tax, Central-2 v. Sharekhan Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. Apex Enterprises (I) Limited
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Apex Enterprises (I) Limited
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax Kolkata – 2, Kolkata v. M/S. K.b. Capital Markets Pvt. Limited
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax – Central-1, Kolkata v. M/S. Feegrade & Company Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax, Kolkata-2, Kolkata v. Kalyanpur Cements Ltd
High Court · 2021 · Other
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Ita/273/2018 Of The Pr. Commissioner Of Income-Tax v. M/S. Electronics And Controls
High Court · 2021 · Dismissed
Assessee
M/S.gee Gee Holdings Chennai Pvt. Ltd., Old v. The Income Tax Officer, Company Ward – Ii (1), Chennai
High Court · 2021 · Dismissed
Revenue
Ita/138/2015 Of The Commissioner Of Income-Tax v. M/S. Quest Global Engineering Services Pvt. Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax, Madurai v. Tuticorin Port Trust, Harbour Estate, Tuticorin
High Court · 2021 · Dismissed
Assessee
Sca/13924/2018 Of Kunal Structure (India) Private Limited v. Dy. Commissioner Of Income Tax, Circle 2(1)(2)
High Court · 2019 · Allowed
Assessee
Travel Designer India Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax-3, Coimbatore-18 v. M/S.cotton Blossom (India) P. Ltd.,Tirupur
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.aishwarya & Co. P. Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. Magic Share Traders Ltd
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax-6 Mumbai v. M/S.envision Investment & Finance P. Ltd
High Court · 2019 · Dismissed
Assessee
Ita/1231/2009 Of The Commissioner Of Income Tax v. Harrisons Malayalam Financial Services Ltd
High Court · 2019 · Allowed
Revenue
Appel v. M/S Max India Limited
High Court · 2019 · Dismissed
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Itxa/1534/2016 Of Pr. Commissioner Of Income Tax-14 v. M/. Atos India Pvt Ltd
High Court · 2019 · Allowed
Revenue
Ita v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
Tca/143/2009 Of M/S Jaidayal Prannath Kapur v. The Income Tax Officer
High Court · 2018 · Other
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Commissioner Of Income-Tax, Chennai v. M/S.sri Vasavi Gold & Bullion Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax - 2 v. British Motor Car Co. (1934) Ltd
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. M/S Allen Career Institute, C-210/2, Talwandi, Kota
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Bhargava Lodha Stock Brokers Pvt. Ltd., S
High Court · 2017 · Dismissed
Assessee
M/S. Idfc Sski Securities Pvt. Ltd v. Gangapurwala Anda. M. Badar, Jj
High Court · 2017 · Dismissed
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Pr. Commissioner Of Income Tax-09 v. W.g. Share Broking Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Itxa-2368.13.Doc v. Cit 255 Itr 273 Rendered On 2[Nd] May, 2002. However, The Assessing Officer Held
High Court · 2016 · Dismissed
Revenue
The Commissioner Of Income Tax Chennai v. M/S.anush Shares And Securities Pvt Ltd., New
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxchennai v. M/S.shriram Investment Ltd
High Court · 2015 · Other
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Commissioner Of Income Tax v. Vishishth Chay Vyapar Ltd
High Court · 2015 · Allowed
Revenue
Income Tax Appeal v. M/S. Shree Datta Fertilizers And Chemicals Pvt. Ltd. Amravati
High Court · 2015 · Dismissed
Assessee
Srei Infrastructure Finance Ltd v. Additional Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
Thermal Nagar, Tuticorin v. The Assistant Commissioner Of Income Taxcircle - I(1), Tuticorin
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax-Ii v. Lalit Kumar Poddar
High Court · 2015 · Allowed
Revenue
Itta/47/2004 Of Km/S. Melville Finest Ltd v. Joint Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Swojas Investment Pvt. Ltd v. Deputy Commissioner Of Income Tax....opponent(S
High Court · 2014 · Allowed
Assessee
Itta/100/2003 Of Commissioner Of Income Tax(Central) v. Commissioner Of Income-Tax[[1]] ~~.~~
High Court · 2014 · Dismissed
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Ita/829/2008 Of The Commissioner Of Income Tax v. M/S First Securities Pvt Ltd
High Court · 2014 · Allowed
Revenue
Ausom Enterprises Ltd v. Deputy Commissioner Of Income Tax Or His Sucessor To Office & 1
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Ashley Services Limited
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax I v. Itegra Engineering India Ltd
High Court · 2013 · Allowed
Revenue
Kulwant Singh v. Controller Of Estate Duty-Cum-Commissionerof Income Tax, Jalandhar And Another
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax v. Sam Global Securities Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Ii v. Surat Beverages Ltd....opponent(S
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax And Another v. M/S Karjat Trade Place (P) Ltd
High Court · 2013 · Other
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The Commissioner Of Income Tax Delhi-Iv v. Dlf Commercial Developers Limited
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax: Delhi-Viii v. Ashok Mittal
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax v. Rbg Investment & Finance Ltd
High Court · 2012 · Other
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Commissioner Of Income Tax v. Vachanband Investment Ltd
High Court · 2012 · Allowed
Revenue
Ita/792/2006 Of The Commissioner Of Income Tax v. M/S Vesesh Infotechnics Limitedd
High Court · 2012 · Allowed
Revenue
Shri Uday Punj v. Commissioner Of Income Tax, Central-Iii, New Delhi
High Court · 2012 · Dismissed
Revenue
The Commissioner Of Income Tax - 3 v. M/S. Darshan Securities Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income-Tax v. M/S Bombay Foods Pvt Ltd, 53-57 Laxmi
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
Ita/86/2011 Of M/S.prima Agro Ltd v. The Commissioner Of Income Tax,Ernakulam
High Court · 2011 · Allowed
Assessee
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. Narayan Securities Pvt. Ltd
High Court · 2011 · Other
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Commissioner Of Income Tax v. Govind Nagar Sugar Limited ……
High Court · 2011 · Allowed
Revenue
Itxa/4008/2009 Of The Commissioner Of Income Tax-9 Mumbi v. M/S. Ranjit Holding P Ltd
High Court · 2011 · Allowed
Revenue
M/S Aravali Engineers (P) Ltd v. The Commissioner Of Income-Tax And Another
High Court · 2010 · Allowed
Assessee
Taxc/105/2010 Of Deputy Commi. Of Income Tax,Bhilai v. M/S Univeb Sleepers Pvt.ltd
High Court · 2010 · Allowed
Revenue
Ita/122/2001 Of The Commr. Of Income Tax, Coimbatore v. The Periakaramalai Tea & Produce Co. Ltd
High Court · 2010 · Other
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The Commissioner Of Income Tax v. Jubilant Enpro Pvt. Ltd
High Court · 2010 · Other
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Ms. Prem Lata Bansal, Advocate v. Front Line Securities Limited
High Court · 2010 · Other
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M/S Porrits & Spencer (Asia) Ltd v. The Commissioner Of Income-Tax, Faridabad
High Court · 2010 · Other
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Itxa/2031/2009 Of United Nmotor India Ltd v. Assistant Commissioner Of Income Tax 7 (3)
High Court · 2010 · Allowed
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
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The Commissioner Of Income Tax-1 v. M/S. Raj Soya Exports Andinvestment Ltd
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Premium Taxcons Pvt. Ltd
High Court · 2009 · Dismissed
Assessee
Itxa/923/2008 Of Sovereign Securities Pvt. Ltd., Mumbai v. The Income - Tax Oficer Ward -4 (2) (1), Mumbai
High Court · 2009 · Other
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Itxa/383/2009 Of The Commissioner Of Income Tax -2, Mumbai v. M/S Tata Sons Ltd., Mumbai
High Court · 2009 · Dismissed
Assessee
Itxa/838/2008 Of The Commissioner Of Income Tax -1 v. Rathi Mercantile Industries 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
Income Tax Appeal v. Neha Proteins Limited
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S.hero Textiles & Trading Ltd
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S.sinore Trading Ltd
High Court · 2008 · Other
—
The C.i.t. Mumbai City-Vi v. Mr. P.s. Sahadevan, For The
High Court · 2008 · Allowed
—
Commissioner Of Income Tax v. Vishwa Bhushan Banta
High Court · 2007 · Allowed
Revenue
The Commissioner Of Income Tax v. M/S. Rishiraj Merchandise Ltd
High Court · 2007 · Other
—
Wp/880/2006 Of Icici Securities Ltd v. The Assistaant Commissioner Of Income Tax-3 (2), Mumbaia And Anr
High Court · 2006 · Allowed
Assessee
The Commissioner Of Income Tax-Ii, Coimbatore v. M/S. Periyar District Co-Op. Milk Producers Union Ltd., Erode
High Court · 2004 · Allowed
Revenue
The Commissioner Of Income-Tax, Tamil Nadu-Iv, Chennai v. M/S.henkel Spic India Ltd., Chennai
High Court · 2003 · Other
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M/S.jai Bharath Tanners, Vellore v. The Commissioner Of Income-Tax, Tamil Nadu V, Madras
High Court · 2002 · Other
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Key issues litigated under Section 73

Section 73 case law — FAQs

What does Section 73 of the Income-tax Act deal with?
Section 73 relates to Speculation Losses. This page collects 110 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 73.
How many case laws are available on Section 73?
EaseValue has indexed 110 income-tax judgments citing Section 73 — each with parties, citation, court, year, outcome and the full order text.
How can Section 73 judgments help my case?
They show how courts have decided Section 73 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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