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Income-tax Act · Case Law

Section 9 Income Tax Case Law — Income Deemed to Accrue in India

Browse 1,496 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 9 (Income Deemed to Accrue in India) 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 9 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 9 (showing 300 of 1,496)

Commissioner Of Income Tax (It-4), Mumbai v. M/S Reliance Telecom Limited
Supreme Court · 2021 · [2021] 9 S.C.R. 616 · Allowed
Revenue
National Co-Operative Development Corporation v. Commissioner Of Income Tax, Delhi-V
Supreme Court · 2020 · [2020] 13 S.C.R. 517 · Other
Raj Pal Singh v. Commissioner Of Income-Tax, Haryana, Rohtak
Supreme Court · 2020 · [2020] 9 S.C.R. 185 · Dismissed
Revenue
Gvk Industries Ltd. &Anr. v. The Income Tax Officer & Anr.
Supreme Court · 2015 · [2015] 3 S.C.R. 321 · Dismissed
Revenue
Columbia Sportswear Company v. Director Of Income Tax, Bangalore
Supreme Court · 2012 · [2012] 7 S.C.R. 187 · Other
G.k. Choksi & Company v. Commissioner Of Income Tax, Gujarat
Supreme Court · 2007 · [2007] 12 S.C.R. 561 · Dismissed
Revenue
Commissioner Of Income Tax, Meerut And Anr. v. M/S. Hyundai Heavy Industries Co. Ltd
Supreme Court · 2007 · [2007] 7 S.C.R. 288 · Partly Allowed
Partly
Ishikawajma-Harima Heavy Industries Ltd. v. Director Of Income Tax, Mumbai
Supreme Court · 2007 · [2007] 1 S.C.R. 112 · Partly Allowed
Partly
Sedco Forex International Drill. Inc. And Ors. v. Commissioner Of Income Tax, Dehradun And Anr.
Supreme Court · 2005 · [2005] SUPP. 5 S.C.R. 302 · Allowed
Assessee
Commissioner Of Income Tax, Bhubaneshwar And Anr. v. Parmeshwari Devi Sultania And Ors.
Supreme Court · 1998 · [1998] 2 S.C.R. 253 · Allowed
Revenue
Commissioner Of Income Tax Gujarat v. Shri Udayan Chinubhai And Ors.
Supreme Court · 1996 · [1996] SUPP. 4 S.C.R. 789 · Allowed
Revenue
Life Insurance Corporation Of India v. Commissioner Of Income Tax
Supreme Court · 1996 · [1996] 2 S.C.R. 795 · Allowed
Assessee
Commissioner Of Income Tax, Gujarat, Ahmedabad v. Smt. Kamaltni Khatau
Supreme Court · 1994 · [1994] 3 S.C.R. 942 · Other
Electronics Corporation Of India Ltd. v. Commissioner Of Income Tax & Anr.
Supreme Court · 1989 · [1989] 2 S.C.R. 994 · Other
Commissioner Of Income Tax, Calcutta v. T.i. & M. Sales Ltd.
Supreme Court · 1987 · [1987] 2 S.C.R. 883 · Dismissed
Assessee
Commissioner Of Income Tax, Kanpur v. Tiie Elgin Mills Ltd., Kanpur
Supreme Court · 1986 · [1986] 3 S.C.R. 408 · Other
Shiela Kaushish v. Commissioner Of Income-Tax, Delhi
Supreme Court · 1981 · [1982] 1 S.C.R. 309 · Allowed
Assessee
Barendra Prasad Ray & Ors. v. The Income-Tax Officer 'A' Ward Foreign Section And Ors.
Supreme Court · 1981 · [1981] 3 S.C.R. 387 · Dismissed
Revenue
Commissioner Of Income-Tax, Andhra Pradesh Hyderabad v. Toshoku Ltd. Guntur Etc.
Supreme Court · 1980 · [1981] 1 S.C.R. 587 · Dismissed
Assessee
Commissioner Of Income-Tax, Lucknow v. Madho Pd. Jatia
Supreme Court · 1976 · [1977] 1 S.C.R. 202 · Dismissed
Assessee
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
Shew Kissen Bhattar v. The Commissioner Of Income Tax, Calcutta
Supreme Court · 1973 · [1973] 3 S.C.R. 567 · Dismissed
Revenue
V. Venugopala Varma Rajah v. Commissioner Agricultural Income Tax, Trivandrum, Kerala
Supreme Court · 1971 · [1972] 1 S.C.R. 1000 · Dismissed
Revenue
Commissioner Of Income Tax, Bombay v. West Coast Paper Mills Ltd.
Supreme Court · 1971 · [1972] 1 S.C.R. 780 · Dismissed
Assessee
Commissioner Of Income-Tax, U.p. v. Jagannath Mahadeo Prasad, Etc.
Supreme Court · 1968 · [1969] 1 S.C.R. 537 · Allowed
Revenue
Commissioner Of Income-Tax, Bombay City-1, Bombay v. National Storage Pvt. Ltd., Bombay
Supreme Court · 1967 · [1967] 3 S.C.R. 813 · Dismissed
Assessee
Sultan Brothers (P) Ltd. v. Commissioner Of Income-Tax
Supreme Court · 1963 · [1964] 5 S.C.R. 807 · Allowed
Assessee
The First Additional Income-Tax Officer, Mysore v. H.n.s. Iyengar
Supreme Court · 1961 · [1962] SUPP. 1 S.C.R. 1 · Allowed
Revenue
Hoshiarpur Central Co-Operative Bank Ltd. v. Commissioner Of Income-Tax, Shimla
Supreme Court · 1960 · [1961] 1 S.C.R. 107 · Allowed
Assessee
Commissioner Of Income-Tax, Bombay City v. The Century Spinning And Manufacturing Co. Ltd.
Supreme Court · 1953 · [1954] 1 S.C.R. 203 · Other
The New Piecegoods Bazar Co., Ltd., Bombay v. The Commissioner Of Income-Tax, Bombay
Supreme Court · 1950 · [1950] 1 S.C.R. 553 · Allowed
Assessee
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Taxation -3 v. Six Continents Hotels Inc
High Court · 2025 · Dismissed
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
P.) Ltd v. Taxmann.com 42(Sc
High Court · 2024 · Dismissed
Central)-2 v. M/S Era Infrastructure (India) Ltd
High Court · 2024 · Other
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
Ita No.8 Of 2015 v. Ankita Deposits & Advances Pvt. Ltd
High Court · 2023 · Dismissed
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
By Shri v. Chandrashekar, Advocate
High Court · 2023 · Dismissed
Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
Mufg Bank Ltd v. Commissioner Ofincome Tax 2 & Anr
High Court · 2022 · Remanded
Tax v. New Skies Satellite Bv (2016) 382 Itr 114
High Court · 2022 · Dismissed
Manmohan, J (Oral v. Ita No.348/2022
High Court · 2022 · Dismissed

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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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