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Income-tax Act · Case Law

Section 80C Income Tax Case Law

Browse 63 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 80C 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 80C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 80C (showing 63 of 63)

Commissioner Of Income Tax-I v. M/S. Reliance Energy Ltd. (Formerly Bses Ltd.)
Supreme Court · 2021 · [2021] 4 S.C.R. 190 · Other
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M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
Nishka Sharma v. The Commissioner, Income Tax Department & Anr
High Court · 2024 · Dismissed
Revenue
Suyambulingam Suresh v. The Income Tax Officer,Non Corp, Ward 15(5) Che,Room
High Court · 2023 · Other
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Ambaben Rajmal Soni v. The Income Tax Officer ==========================================================Appearance
High Court · 2022 · Allowed
Assessee
Sca/19338/2019 Of Ashish Kiritkumar Shah v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/192/2015 Of K R Satyanarayana v. The Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Shri Allu Arvind Babu v. The Assistant Commissioner Of Income Taxnon Corporate Circle-20(1)Chennai
High Court · 2020 · Dismissed
Revenue
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
Appel v. Income Tax Officer, Ward 35(1), Chandigarh And Others
High Court · 2019 · Dismissed
Revenue
Itta/218/2018 Of The Pr.commisioner Of Income Tax v. Viswanadhapalli Venkateswara Rao
High Court · 2018 · 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
The Commissioner Of Income Tax, Coimbatore v. M/S.lakshminarayanan Gaurishankarenterprises Pvt. Ltd., Coimbatore
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax-4, Chennai v. M/S.kcp Sugars And Industries Corporation Ltd., Chennai-6
High Court · 2016 · Allowed
Revenue
Commissioner Of Income Tax v. M/S.m.m.forgings Ltd.,Guindy House
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcircle v. M/S.vtm Limited,Sulakari, Virudhunagar 626 001
High Court · 2015 · Allowed
Revenue
Vijay Aggarwal v. Commissioner Of Income Tax, Central Gurgaon And Another
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Taxno v. M/S.vijayeswari Textiles Ltd.(Now Known As Vtx Industries Ltd.)
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.sri Vasudeva Textiles Pvt. Ltd.,S.f
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcentral Iii v. M/S.g.r.thangamaligai Firm
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. Shri.k.rajinikanth603, C-Block, Pioneer Complex1075, Avinashi Road,Coimbatore – 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S. Sri Ranganathar Valves Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.s.v.p.b. Spinners Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.sangeeth Textiles Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S. Best Corporation Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.priyalakshmi Spinners Pvt. Ltd.s.f
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.brt Spinners Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.arun Textiles Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S. Pioneer Woven Sacks Pvt. Ltd.s.f
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.rangamma Steels & Malleables603, C-Block, Pioneer Complex1075, Avinashi Roadcoimbatore 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.ramraj Handloomsno
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.c.n.v.textiles Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.sree Narasimha Textiles Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.premier Cotton Textilesno
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcentral Iii v. M/S.gr Thangamaligai Firm136, Usman Road, T.nagar,Chennai – 600 017
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.cylwin Knitwearno.502-B, Nadupangu Paradise,Dharpuram Road,Tirupur – 641 608
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.vetal Textiles And Electronics Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.anand Textilesno
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.meera Textiles Mills P. Ltd
High Court · 2015 · Allowed
Revenue
Tax Appeal v. The Above Appeal Came To Be Admitted By An Order
High Court · 2015 · Allowed
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Commissioner Of Income Tax, Race Course, Road, Coimbatore v. M/S.kongoor Textile Process
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxtirupur Range, Tirupur v. M/S.sunrise Knitting Mills117, Kulivayal Thottamkullengoundenpudurtirupur 641 607
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxtrichy v. M/S.mallow Internationals.f
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcoimbatore v. M/S.roots Multiclean Ltd.,Rkg Industrial Estate, Ganapathy,Coimbatore - 641 006
High Court · 2015 · Allowed
Revenue
M/S.prasad Productions P. Ltd v. The Deputy Commissioner Of Income Taxmedia Circle-I, Chennai
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxcoimbatore v. M/S.sri Ranganathar Industries P. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcompany Circle, Tirupur v. M/S.poppy's Knitwear (P) Limited
High Court · 2015 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. Shri G.r.padmanabhan,(Indl.)
High Court · 2015 · Allowed
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Tca/408/2012 Of Commissioner Of Income Tax v. M/S Eastman Exports Global
High Court · 2015 · Allowed
Revenue
Wp(C)/11622/2006 Of K.s.venugopal v. Income Tax Officer
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax I v. Aditya Medisales Ltd....opponent(S
High Court · 2013 · Other
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In Ita v. In Ita
High Court · 2012 · Other
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Commissioner Of Income Tax, Shimla v. M/S Him Teknoforge Ltd. Sai Road, Baddi, Distt. Solan
High Court · 2012 · Other
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Commissioner Of Income Tax v. M/S Kribhco …
High Court · 2012 · Allowed
Revenue
Indian Drugs And Pharmaceuticals Ltd v. Uoi & Ors
High Court · 2012 · Allowed
—
The Commissioner Of Income Tax-10 v. Black & Veatch Consulting Pvt.ltd
High Court · 2012 · Allowed
Revenue
Rc/85/1996 Of The Commissioner Of Income Tax v. M/S Sri Jayalakshmi Tobacco Ltd
High Court · 2011 · Other
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House, Nariman Point, Mumbai – 21 v. Dy. Commissioner Of Income Tax
High Court · 2011 · Allowed
Assessee
Wp(C)/1889/2005 Of N.s.babu v. Commissioner Of Income Tax
High Court · 2010 · Allowed
Assessee
Raj Kumar Mangla v. Assistant Commissioner Of Income Tax ,Gurgaon
High Court · 2008 · Allowed
Assessee
Commissioner Of Income Tax v. Tarachand Family Trust
High Court · 2001 · Other
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Commissioner Of Income-Tax v. Munirkumar Bharatkumar Dalal Trust
High Court · 2000 · Dismissed
Assessee
Commissioner Of Income Tax v. Munirkumar B. Dalal Trust
High Court · 1996 · Other
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Key issues litigated under Section 80C

Section 80C case law — FAQs

What does Section 80C of the Income-tax Act deal with?
This page collects 63 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 80C.
How many case laws are available on Section 80C?
EaseValue has indexed 63 income-tax judgments citing Section 80C — each with parties, citation, court, year, outcome and the full order text.
How can Section 80C judgments help my case?
They show how courts have decided Section 80C 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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