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Income-tax Act · Case Law

Section 90 Income Tax Case Law

Browse 206 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 90 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 90 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 90 (showing 206 of 206)

Principal Commissioner Of Income Tax-10 v. M/S Krishak Bharti Cooperative Ltd
Supreme Court · 2023 · [2023] 12 S.C.R. 590 · Dismissed
Assessee
Killick Nixon Ltd., Mumbai v. Deputy Commissioner Of Income Tax, Mumbai And Ors
Supreme Court · 2002 · [2002] SUPP. 4 S.C.R. 348 · Allowed
Assessee
Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
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Cwjc/19373/2024 Of Healing Touch Hospital v. Principal Chief Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
D.b. Civil Writ Petition v. Assistant Commissioner Of Income Tax, Circle 6, Jaipur2. Deputy Commissioner Of Income Tax, Central Circle-4,Jaipur.2. Deputy Commissioner Of Income Tax, Centra
High Court · 2025 · Allowed
Assessee
D.b. Civil Writ Petition v. Deputy Commissioner Of Income Tax, Internationaltaxation, Jaipur.taxation, Jaipur
High Court · 2025 · Allowed
Assessee
Prabhakar Nerulkar, Aged 49 Years v. Principal Commissioner Of Incometax, Panaji, Having Office At Aaykarbhavan, Plot
High Court · 2025 · Other
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Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited v. Deputy Commissioner Of Income Tax, International Taxation, Circle 3(1)(1) New Delhi
High Court · 2025 · Allowed
Assessee
– v. ….The Principal Commissioner Of Income Opposite Parties Tax, Central Circle, Vishakapatnam And Others
High Court · 2025 · Other
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Venkatanarayanan Somayaji Lakshminarasimha v. The Principal Commissioner Of Income Tax-8, Bsnl Tower
High Court · 2025 · Other
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Harshvardhan Johari, T v. Dy. Commissioner Of Income Tax, Central Circle-03, New C.r.building, Janpath, Statue Circle, Jaipur
High Court · 2025 · Other
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Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Other
—
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Dismissed
Revenue
> v. Commissioner Of Income Tax
High Court · 2025 · Other
—
The Commissioner Of Income Tax International Taxation -2 v. Nokia Network Oy
High Court · 2025 · Other
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$~10In The High Court Of Delhi At New Delhi+Ita 266/2024Pr. Commissioner Of Income Tax (Central),Gurugram v. Nectar Life Sciences Ltd
High Court · 2025 · Dismissed
Assessee
Wp/36007/2024 Of Dongfang Electric Corporation Ltd v. Commissioner Of Income Tax
High Court · 2025 · Other
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+ Ita 1288/2006 Director Of Income Tax Intn'l v. Western Union Financial Services Inc
High Court · 2024 · Dismissed
Assessee
Shri Kuthoore Natarajan Venkatasubramanian v. The Principal Commissioner Of Income Tax,Chennai – 08Bsnl Tower
High Court · 2024 · Allowed
Assessee
Venkatesh Krishnamoorti v. The Principal Commissioner Of Income Tax-8Ii Floor, Bsnl Tower, Greams Road,Chennai – 600 006.Ii Floor, Bsnl Tower, Greams Road,Chennai – 600 006
High Court · 2024 · Allowed
Assessee
Ita/152/2022 Of Pr.commissioner Of Income Tax-3 v. M/S Ittiam Systems Pvt Ltd
High Court · 2024 · Other
—
Ita/154/2022 Of Principal Commissioner Of Income Tax -3 v. M/S Ittiam Systems Pvt Ltd
High Court · 2024 · Other
—
Ita/159/2022 Of Pr Commissioner Of Income Tax-3 v. M/S Promac Engineering Industries Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Delhi -2 v. M/S. Bharat Sanchar Nigam Ltd
High Court · 2024 · Other
—
Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen v. The Commissioner Of Income Tax Internation Taxation 2 & Anr
High Court · 2024 · Allowed
Assessee
The Milestone Aviation Asset Holding Group v. Assistant Commissioner Of Income Tax Circle 3(1)(1) International Taxation New Delhi & Ors
High Court · 2024 · Allowed
Assessee
+ Ita 334/2022The Commissioner Of Income Tax - International Taxation -3 v. Telstra Singapore Pte Ltd
High Court · 2024 · Dismissed
Assessee
Rep. By Its Deputy Managing Director v. The Deputy Director Of Income Tax
High Court · 2024 · Other
—
Taxc v. The Income Tax Officer-1 Raigarh (C.g.) The Income Tax Officer-1 Raigarh (C.g
High Court · 2024 · Dismissed
Revenue
Ge Capital Us Holdings Inc v. Dy Commissioner Of Income Tax (International Taxation) Circle 1(3) (1), New Delhi And Ors
High Court · 2024 · Other
—
The It Act, Accordingly Petitioner Was Asked To File Returns In The Prescribed Form Within 30 Days For The Said Assessment Year v. Nc: 2024:Khc-D:7014Wp
High Court · 2024 · Allowed
—
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
The Commissioner Of Income Tax - International Taxation -3 v. Service Now Nederland Bv
High Court · 2024 · Dismissed
Assessee
> v. Directorate General Of Income Tax
High Court · 2024 · Dismissed
Revenue
Sachin Panjabrao Ghavghave v. Income Tax Officer, Ward 13(1), Pune & Ors
High Court · 2024 · Other
—
Wp v. The Commissioner Of Income Tax & Anr Civil Appeal
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Salesforce.com Singapore Pte. Ltd
High Court · 2024 · Dismissed
Assessee
+ Ita 333/2023 The Commissioner Of Income Tax - International Taxation -1 v. Espn Star Sports Mauritius S.n.c Et Compagnie
High Court · 2024 · Dismissed
Assessee
Wp/8797/2022 Of Smt. Vasanthi Ramdas Pai v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Relx Inc
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip France Sas
High Court · 2024 · Allowed
Revenue
Wp/6595/2022 Of M/S Dxc Gatriam Holding Bv v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/6987/2004 Of Jeevan Prakash, Secunderabad v. Deputg Commlssloner Of Incone Tax, Mumbai
High Court · 2024 · Allowed
—
M/S.dun & Bradstreet Technologies & Data Services Pvt. Ltd.,B1 v. The Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Nc: 2024:Khc:1244-Db Ita v. Shri Sanmathi, In His Usual Fairness, Does Not Dispute The Said Submission And Submitted That The Itat May Be Directed To Reconsider The Matter And All Question
High Court · 2024 · Allowed
Assessee
Nc: 2024:Khc:1244-Db Ita v. Shri Sanmathi, In His Usual Fairness, Does Not Dispute The Said Submission And Submitted That The Itat May Be Directed To Reconsider The Matter And All Question
High Court · 2024 · Allowed
Assessee
Nc: 2024:Khc:1244-Db Ita v. Shri Sanmathi, In His Usual Fairness, Does Not Dispute The Said Submission And Submitted That The Itat May Be Directed To Reconsider The Matter And All Question
High Court · 2024 · Allowed
Assessee
Nc: 2024:Khc:1244-Db Ita v. Shri Sanmathi, In His Usual Fairness, Does Not Dispute The Said Submission And Submitted That The Itat May Be Directed To Reconsider The Matter And All Question
High Court · 2024 · Allowed
Assessee
Nc: 2024:Khc:1244-Db Ita v. Shri Sanmathi, In His Usual Fairness, Does Not Dispute The Said Submission And Submitted That The Itat May Be Directed To Reconsider The Matter And All Question
High Court · 2024 · Allowed
Assessee
Nc: 2024:Khc:1244-Db Ita v. Shri Sanmathi, In His Usual Fairness, Does Not Dispute The Said Submission And Submitted That The Itat May Be Directed To Reconsider The Matter And All Question
High Court · 2024 · Allowed
Assessee
Chaturbhuj Gattani v. Income -Tax Officer, Ward-1 Near B.r. Mirdha College,Manasar Road, Nagaur Rajasthanmanasar Road, Nagaur Rajasthan
High Court · 2024 · Dismissed
—
Hyatt International-Southwest Asia Ltd v. Additional Director Of Income Tax …
High Court · 2023 · Other
—
M/S.valeo S.a.43, Rue Bayen, Paris, Foreign Francerepresented By Its Authorized Signatorymr.meenakshi Sundaram, Age 50 v. The Assistant Commissioner Of Income Tax,International Taxation Circle 2(2), Chennairoom
High Court · 2023 · Other
—
v. The Deputy Director Of Income Tax
High Court · 2023 · Other
—
v. The Deputy Director Of Income Tax
High Court · 2023 · Other
—
Sreekumar v. Thampy, Inspector Of Income Tax
High Court · 2023 · Other
—
Duraiswamy Kumaraswamy v. The Principal Commissioner Of Income Tax - 8
High Court · 2023 · Other
—
Wp(C)/37788/2015 Of Sri.ambadi Krishna Menon v. The Principal Chief Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ahmed Buhari v. Deputy Commissioner Of Income Tax,Central Circle 1(1), Chennainew
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax- 7 v. M/S. Polyplex Corporation Ltd
High Court · 2023 · Dismissed
Assessee
The Bombay Dyeing & Manufacturing Co. Ltd.a Company Incorporated Under The Companiesact, 1886 And v. H.d. Trivedi, Deputy Commissionerof Income Tax, Central Circle
High Court · 2023 · Dismissed
Revenue
Shri Venkatesh Refineries Limited Through Itsmanaging Director Prasad Dinesh Kabreversusdeputy Commissioner Of Income Tax Circle 1And Others v. Ghuge
High Court · 2023 · Allowed
Revenue
Nariman Point, Mumbai 400 021 v. M/S. Colgate Palmolive Marketing Sdn Bhd
High Court · 2023 · Allowed
—
Wtax/561/2023 Of Deepak Kumar Yadav v. Principal Commissioner Of Income Tax And Another
High Court · 2023 · Dismissed
Revenue
Wp/713/2021 Of Bid Services Division (Mauritius) Limited v. Authority For Advance Ruling (Income Tax) And 4 Ors
High Court · 2023 · Remanded
—
Whether On The Facts And In The Circumstances Of The Case, The Tribunal And Cit(A) Are Right In Holding That Provisions Of Dtaa Will Override Provisions Of The v. M/S. Wipro Ltd.,[2
High Court · 2023 · Dismissed
Assessee
Subodh Agarwal v. State Of U.p. And Others
High Court · 2023 · Dismissed
—
Ita/218/2014 Of The Director Of Income Tax v. Ibm India Private Limited
High Court · 2023 · Dismissed
Assessee
The Commissioner Of Income Tax,[International Taxation/Transfer Pricing v. Calderys France
High Court · 2023 · Dismissed
Assessee
Mr. R v. Easwar, Senior Advocate Assisted By Ms. Rubal Bansal, Ms. Ananya Rath And Mr. Asutosh Mohanty, Advocates
High Court · 2023 · Other
—
Swastik Wire Products v. Principal Commissioner Of Income Tax And Others
High Court · 2022 · Allowed
Assessee
Reportable v. Itat
High Court · 2022 · Dismissed
—
Whether On The Facts And In The Circumstances Of The Case And In Law, The Tribunal Is Right In Allowing In Setting Aside Re-Computation Of Section 10A Made By A v. Tata Elxsi Ltd? Case And In Law, The Tribunal Is Right In Allowing In Setting Aside Re-Computation Of Section 10A Made By Assessing Authority By Following The J
High Court · 2022 · Dismissed
—
Whether On The Facts And In The Circumstances Of The Case And In Law, The Tribunal Is Right In Allowing In Setting Aside Re-Computation Of Section 10A Made By A v. Tata Elxsi Ltd? Case And In Law, The Tribunal Is Right In Allowing In Setting Aside Re-Computation Of Section 10A Made By Assessing Authority By Following The J
High Court · 2022 · Dismissed
—
Chenna v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
This Court In The Case Of Cit v. M/S Kribhco [2012] 349 Itr 618(Delhi) Has Held That Provisions Of Section 14A Are Inapplicable As Far Asdeductions, Which Are Permissible And Allowed Under Chap
High Court · 2022 · Allowed
Revenue
Panchu Lal Paharia v. Rajneesh Gupta
High Court · 2022 · Allowed
Revenue
Ita/233/2022 Of Commissioner Of Income Tax International Taxation-1, New Delhi v. Air India Ltd
High Court · 2022 · Dismissed
Assessee
Facilitate Analysis v. Commissioner Of Income Tax-I,New Deln]V Conclusion45
High Court · 2022 · Other
—
The Commissioner Of Income Tax - Internationaltaxation -2 v. Microsoft Corporation
High Court · 2022 · Dismissed
Assessee
M/S.texmo Precision Castings Uk Ltd.,Level v. The Commissioner Of Income Tax, International Taxation, 4[Th] Floor, Bsnl Building (Tower 1)
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income Tax (International Taxation)-2 v. Gracemac Corporation
High Court · 2022 · Other
—
Coursera Inc v. Income Tax Officer Tds 1(2)(1) & Ors
High Court · 2021 · Other
—
Kenneth Malcolm Holland v. Deputy Commissioner Of Income Tax, International Taxation, Gurgaon
High Court · 2021 · Dismissed
Revenue
Ey Global Services Limited v. Assistant Commissioner Of Income Tax & Anr
High Court · 2021 · Allowed
Assessee
Wp/770/2021 Of Abu Dhabi Investment Authority v. Authority For Advance Ruling (Income Tax) Mumbai Bench And 4 Ors
High Court · 2021 · Other
—
Orchid Pharma Limited v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Chennai – 600 035
High Court · 2021 · Dismissed
Revenue
M/S.cognizant Technology Solutions India P. Ltd.,6[Th] Floor, New v. The Assistant Commissioner Of Income Tax, Large Taxpayer Unit
High Court · 2021 · Dismissed
Revenue
Mr.arun Mammen v. Income Tax Settlement Commission, Additional Bench, Chennai, Ministry Of Finance, Department Of Revenue, 488-489, Anna Salai, Chennai-600 035
High Court · 2021 · Dismissed
Revenue
Wp/18126/2000 Of M/S. Best India Tobacco Suppliers Pvt. Ltd, P.b v. The Commissioner Of Income Tax, Vijayawada
High Court · 2021 · Allowed
Assessee
> v. The Additional Commissioner Of Income Tax, Transfer Pricing I Room No.c-420, Iv Floor, Main Building
High Court · 2021 · Allowed
Assessee
Ita/63/2019 Of The Commissioner Of Income-Tax v. M/S Ibm World Trade Corporation
High Court · 2021 · Dismissed
Assessee
Concentrix Services Netherlands B.v v. Income Tax Officer (Tds) And Anr
High Court · 2021 · Other
—
Ita/64/2019 Of The Commissioner Of Income-Tax v. M/S Ibm World Trade Corporation
High Court · 2021 · Dismissed
Assessee
Others v. Quest Global Engineering Services Pvt. Ltd. I.e., I.t.a
High Court · 2021 · Dismissed
—
Ingenico International India Pvt. Ltd v. Deputy Commissioner Of Income-Tax, Circle 10(1) & Ors
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Tax, Central v. Shri K.t.kunjumon,Buddha Street, Ashok Nagar,Directors Colony, Chennai-600 024
High Court · 2021 · Dismissed
Assessee
In Line With The Procedure Set Out By The Supreme Courtin The Case Of Gkn Driveshafts (India) Ltd v. Reasons For Reopening Dated 22.03.2019 Were Suppliedreading As Follows
High Court · 2020 · Allowed
—
British Airways Plc … Through: Mr.vishal Kalra, Advocate v. Income Tax Officer & Ors
High Court · 2020 · Allowed
Assessee
Date Of Decision:24.11.2020 v. Micro Focus Ltd
High Court · 2020 · Dismissed
—
Ita/278/2012 Of The Director Of Income Tax v. M/S Ibm World Trade Corporation
High Court · 2020 · Dismissed
Assessee
Ita/133/2013 Of The Director Of Income-Tax v. M/S Autodesk Asia Pvt Ltd
High Court · 2020 · Allowed
Revenue
M/S. Kuber Builders A Registered Partnershipfirm Having Ofïce At 1112, Raheja Center,214 Nariman Point, Mumbai – 400 021 v. Union Of India, Through Chief Commissioner Of Income Tax, Aayaker Bhavan,Mumbai – 400 021
High Court · 2020 · Other
—
Whether, On The Facts Andcircumstances Of The Case, The Income Taxappellate Tribunal Was Correct In Allowingcredit For The Tax Paid Under Section 90 Ofthe Incom v. True Copy
High Court · 2020 · Dismissed
Assessee
M/S.shriram Capital Limited, A Limited Company v. The Director Of Income Tax, (International Taxation), Vii Floor, Annexe Building
High Court · 2020 · Dismissed
Revenue
The Director Of Income Tax, (International Taxation), Vii Floor, Annexe Building v. The Income Tax Officer, International Taxation – I(2), Vii Floor, Annexe Building
High Court · 2020 · Dismissed
—
S.gengaraman v. The Commissioner Of Income-Tax (Appeals), 67-A, Race Course Road, Coimbatore-641 018
High Court · 2020 · Allowed
Assessee
M/S Anubhuti Cold Chains Pvt. Ltd. And Others v. Assistant Commissioner Of Incometax Circle4, Chandigarh.... Responden
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax (It)-4 … v. Taj Tv Limited …
High Court · 2020 · Dismissed
Assessee
Itxa/690/2017 Of Commissioner Of Income Tax-16 v. M/S Kpmg
High Court · 2019 · Dismissed
Assessee
The Income Is Not Chargeable To Tax In India In View Of Section 90(2) Of The Act Which Read As Under v. Azadi Bachao Andolan (2003) 132 Taxman 373 (Sc) , Wherein In Paragraph 26, It Has Been Observed As Under
High Court · 2019 · Dismissed
—
Cognizant (Mauritius) Limited,6Th Floor, Tower A1,Cybercity,Ebene,Mauritius v. The Deputy Commissioner Of Income Tax, International Taxation 1(1), Bsnl Building, Room
High Court · 2019 · Dismissed
Revenue
Indostar Capital v. Asst. Commissioner Of Income Tax,(International Taxation) 2(2)(1) & Ors
High Court · 2019 · Other
—
Ita/35/2014 Of M/S Concert Capital Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Dismissed
Assessee
M/S Vodafone Mobile Services Ltd v. Asst. Commissioner Of Income–Tax
High Court · 2018 · Allowed
Assessee
South Pvt. Limited v. The Assistant Commissioner Of Income Tax,Company Circle Iv (1),Chennai
High Court · 2018 · Allowed
Assessee
In The Decision In The Case Of M/S.tvs Motor Company Ltd v. Ito[Tca.nos.1509 To 1513 Of 2007 Dated 24.8.2018], To Which, One
High Court · 2018 · Dismissed
Revenue
In Commissioner Of Income Tax v. Chhabil Das Agarwal
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil
High Court · 2018 · Dismissed
Assessee
Regional Transport Authority Is Revisable Beforethe State Transport Appellate Tribunal Undersection 90 Of The Motor Vehicles Act, 1988. 3.In Commissioner Of Inc v. Chhabil
High Court · 2018 · Dismissed
Assessee
Crlp/5964/2018 Of M/S. Konark Refrigeration Industries Pvt.ltd v. Dy.commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
R.jagadeesan v. The Commissioner Of Income Tax, Office Of The Commissioner Of Income Tax, 67A Race Course Road, Coimbatore 18
High Court · 2018 · Other
—
Rakesh Gupta v. Commissioner Of Income Tax, Panchkula And Another
High Court · 2018 · Dismissed
Revenue
Aishwarya Dying Mills Pvt. Ltd v. Dy. Commissioner Of Income Tax Circle(1)(1
High Court · 2018 · Dismissed
Revenue
Date Of Order 02-01-2018 W.p v. The Income Tax Officer -5(2)(5
High Court · 2018 · Dismissed
Revenue
Tata Projects Limited v. Deputy Commissioner Of Income-Tax
High Court · 2017 · Other
—
M/S K.y. Continental Interiors (P) Limited, E-46A, Road v. Income Tax Officer, Ward 4(2) New Central Revenue Building,Statue Circle, Jaipur
High Court · 2017 · Allowed
Assessee
Wp/3070/2016 Of Commissioner Of Income Tax (Intetnational Taxation) - 3 v. Jsh (Mauritius) Ltd
High Court · 2017 · Dismissed
Assessee
Shri Vijay Kumar Jain, Development Officer, 2 Ranbir Marg, Patiala v. Commissioner Of Income Tax, Patiala
High Court · 2017 · Allowed
Assessee
The Director Of Income-Tax (International Taxation), Hyderabad v. $ M/S. Vanenberg Facilities Bv
High Court · 2017 · Allowed
Revenue
Wp(C)/6417/2017 Of Ms.grihalakshmi Films, Calicut v. Joint Commissioner Of Income Tax, Range 1, Calicut
High Court · 2017 · Other
—
Shri Loku Ram Malik v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax v. Krishak Bharati Cooperative Ltd
High Court · 2017 · Allowed
Revenue
Surendra Pal Singh Sahni v. The Director General Of Income Tax (Investigation), C Rbuilding, Near Statue Circle, Bhagwan Das Road, Jaipur
High Court · 2017 · Dismissed
Revenue
S.narayanan v. The Commissioner Of Income-Tax Central - Ii
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Alwar v. M/S Gillettee India Ltd. (Formerly Indian Shaving Products Ltd.), Spa-65A, Industrial Area, Bhiwadi, Distt. Alwar
High Court · 2017 · Dismissed
Assessee
Taxation-2 v. Zte Corporation
High Court · 2017 · Dismissed
—
M/S.abab Offshore Ltd.,Rep., By Its Vice President-Finance,Mr.vijay Saheta,Son Of Udhawdas Saheta v. The Deputy Commissioner Of Income Tax,Corporate Circle I (1),Vi Floor, New Block
High Court · 2016 · Dismissed
Revenue
Shakti Bhog Foods Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2016 · Dismissed
Revenue
P.r.thangavelu v. The Commissioner Of Income Tax-Iii,67A, Race Course Road,Coimbatore-18
High Court · 2016 · Allowed
Assessee
Steria (India) Ltd v. Commissioner Of Income Tax-Vi & Anr
High Court · 2016 · Allowed
Assessee
Commissioner Of Income Tax-2 Appellantthrough: Mr. Rahul Chaudhary, Senior Standingcounsel v. Halliburton Export Inc
High Court · 2016 · Dismissed
Assessee
Technip Singapore Pte Ltd v. Director Of Income Tax & Anr
High Court · 2016 · Allowed
Assessee
Commissioner Of Income Tax v. Herbalife International India Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Itxa/2333/2013 Of Commissioner Of Income Tax - 2 v. M/S. Tech Mahindra Ltd
High Court · 2016 · Allowed
Revenue
+ Ita 473/2012Director Of Income Tax v. + Ita 500/2012Director Of Income Tax Versus
High Court · 2016 · Dismissed
—
The Revenue Has Raised The Following Question Of Law v. Ddit (2012) 136 Itd 66 Without Appreciating The Fact That The Department Has Not Accepted This Decision And A Further Appeal Has Been Filed.”
High Court · 2015 · Dismissed
Assessee
R. Rajagopalmember-I, Appellate Authority Income Tax Departmentchennai - 600 034 v. V.n. Sudhagaran2. M/S. Anjaneya Printers (P) Ltd
High Court · 2015 · Dismissed
Assessee
Crlp/6862/2015 Of Kalluri Krishna Pushkar v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
Director Of Income Tax (It) – I v. M/S American Express Bank Ltd
High Court · 2015 · Dismissed
Assessee
Ita/267/2014 Of Equity Intelligence India Pvt. Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
Emaar Alloys Pvt Ltd. Through Manoj Kr. Sinha, Director v. Commissioner Of Income Tax, 47-C, Ii Area Jamshedpur. 6. Commissioner Of Income Tax (Central) Patna, Central Revenue Building, 2Nd Floor, Birchand Patel Marg, P
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax v. Core Emballage Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Jt.commissioner Of Income Tax (Assessment v. Bell Ceramics Ltd.....opponent(S
High Court · 2014 · Dismissed
Assessee
Joint Commissioner Of Income Tax v. Sumit Industries Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Being Aggrieved And Dissatisfied With The Impugned Judgment And Order Passed By The Itat, The Revenue Has Preferred The Present Tax Appeals For Consideration Of v. Core Health Care Ltd. Reported In (2008) 298 Itr 194 (Sc) Wherein The Hon’ble Supreme Court Has Held As Under
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. Van Oord Acz Equipment Bvc/O.deshpande & Mahatmechartered Accountantsgambar Apts, Vasco-Da-Gamagoa – 403 802
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Rajahmundry v. $ The Andhra Petrochemicals Ltd., Agent Of M/S. Mavy Mckee(London) Ltd., Venkatarayapuram, Tanuku – 534
High Court · 2014 · Dismissed
Assessee
Itxa/341/2012 Of The Director Of Income Tax (International Taxation ) v. Icici Bank Ltd
High Court · 2014 · Dismissed
Assessee
Director Of Income Tax (International Tax v. Copal Research Limited,Mauritius
High Court · 2014 · Dismissed
Assessee
Director Of Income Tax (International Tax v. Copal Research Limited,Mauritius
High Court · 2014 · Dismissed
Assessee
Ctci Overseas Corporation Ltd v. Director Of Income Tax-I, International Taxation
High Court · 2014 · Other
—
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
—
Verizon Communications Singapore Pte Ltd., (Formerly Mci Worldcom Asia Pte Ltd.) v. The Income Tax Officer International Taxation – I, Aayakar Bhawan
High Court · 2013 · Other
—
Vaghjibhai S Bishnoi v. Income Tax Officer & 1
High Court · 2013 · Allowed
Assessee
The Commissioner Of Income Tax – 5, Mumbai v. M/S.essar Oil Limited
High Court · 2013 · Dismissed
Assessee
The Tribunal, While Considering This Issue, Has Relied Upon The Decision Of The Madras High Court In Case Of _Commissioner Of Income Tax v. Roots Multiclean Ltd._ Reported In _[2010] 327 Itr 65 (Mad)_ As Also Decision Of The Bombay High Court In Case Of _Commissioner Of Income Tax Vs. Apar Industrie
High Court · 2012 · Other
—
Shri Siraj Siddique v. Income Tax Officer 4(1), Indore& Another
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax v. Mr.sakakibara Yutaka
High Court · 2012 · Allowed
Revenue
Emirates Shipping Line, Fze v. …Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel
High Court · 2012 · Other
—
Itxa/2911/2010 Of The Commissioner Of Income-Tax-18,Mum v. M/S Unity Construction Co
High Court · 2012 · Other
—
Director Of Income Tax v. Rio Tinto Technical Services …
High Court · 2012 · Allowed
Revenue
Director Of Income Tax v. Rjo'i'into Teci-Inical Services
High Court · 2012 · Other
—
Ita v. Sh. K.g.singhania
High Court · 2011 · Allowed
—
Ita/1000/2011 Of Director Of Income Tax v. Mushtaq Ahmed Vakil
High Court · 2011 · Allowed
Revenue
Mumbai – 400 030 v. The Deputy Director Of Income­tax
High Court · 2011 · Allowed
—
Ayakar Bhavan, Mumbai – 400 020 v. Apar Industries Limited,Apart House, 5 Corporate Park
High Court · 2010 · Allowed
—
Commissioner, Income Tax, Dehradun And Another. ……… v. M/S Enron Expats Services Inc
High Court · 2009 · Allowed
Revenue
The Commissioner Of Income-Tax,Jalandhar v. Shri Rakesh Kumar, Nagesh Hosiery Exports,Civil Lines, Ludhiana
High Court · 2009 · Dismissed
Assessee
Op/6635/1999 Of M/S.mini Muthoottu Mutual Funds Ltd v. The Commissioner Of Incometax
High Court · 2009 · Dismissed
Revenue
Wa/591/2006 Of S.shaffi Muysaliar v. Prescribed To The Declarant Setting Forth Therein The Particulars Of The Tax Arrear And The Sum Payable After Such Determination Towards Full And Final Settleme
High Court · 2009 · Dismissed
—
Op/32860/2000 Of T.ali v. The Commissioner Of Income Tax
High Court · 2008 · Allowed
Assessee
M/S.shreeji Shroff v. Commissioner Of Income Tax-Ii
High Court · 2008 · Allowed
Assessee
The Commissioner Of Income-Tax, Dehradun v. M/S Mcdermott International Inc
High Court · 2008 · Allowed
Revenue
A.ramamurthy v. The Income Tax Officer, Ward No.i(3), Virudhunagar
High Court · 2008 · Allowed
Assessee
Manharlal C. Shah v. Commissioner Of Income
High Court · 2007 · Other
—
M/S.tvs Motor Company Ltd., (Formerly Known As Tvs Suzuki Ltd) v. The Assistant Commissioner Of Income-Tax, Company Circle Iii(2), Chennai-34
High Court · 2007 · Dismissed
Revenue
Mr. C.s. Aggarwal, Sr. Adv. With Mr. Prakash Kumar, Adv v. Assistant Director Of
High Court · 2007 · Other
—
Tc/228/2003 Of The Commissioner Of Income Tax v. The Ayer Manis Rubber Estates
High Court · 2006 · Dismissed
Assessee
The Commissioner Of Income Tax, Tn-I Chennai v. M/S.best & Crompton Engineering Ltd., S.i.e.t. Towers, Anna Salai, Chennai-600 018
High Court · 2006 · Other
—
Wp/6718/2000 Of M/S. Collenic Bus And Coach Builders v. The Income Tax Settlement Commission And Ors
High Court · 2005 · Other
—
Ita/165/2001 Of Sedco Forex Int v. Commissioner Income Tax
High Court · 2004 · Dismissed
Revenue
Shatrushailya Digvijaysingh Jadeja v. Commissioner Of Income Tax Rajkot
High Court · 2002 · Allowed
Assessee
Bharat Ramchand Shamdasani v. Pc Verma, Commissioner Of Income Tax, Gujarat Iii
High Court · 2001 · Allowed
Assessee
Bajaria Brothers v. Commissioner Of Income-Tax
High Court · 1999 · Allowed
Assessee
Mohit Shantilal Shah v. Commissioner Of Income Tax Gujarat - Iii -------------------------------------------------------------- Appearance
High Court · 1999 · Dismissed
Revenue
Associated Engineering Corp v. Commissioner Of Income-Tax
High Court · 1999 · Allowed
Assessee
Hasmukhlal Thakordas Dalwala v. Commissioner Of Income Tax
High Court · 1999 · Allowed
Assessee

Key issues litigated under Section 90

Section 90 case law — FAQs

What does Section 90 of the Income-tax Act deal with?
This page collects 206 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 90.
How many case laws are available on Section 90?
EaseValue has indexed 206 income-tax judgments citing Section 90 — each with parties, citation, court, year, outcome and the full order text.
How can Section 90 judgments help my case?
They show how courts have decided Section 90 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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