High Court

High Court — 837 entries

• A K M G Alloys Private Limited v CIT (Appeals)

  My s.220(6) application against a penalty demand was rejected only because I filed no evidence of financial hardship. Is that a good enough reason?

  High CourtHelps taxpayerNo later treatment founds.220(6)s.271D

• A. Kowsalya Bai v Union of India

  My income is below the taxable limit and I filed Form 15G, but the finance company says it cannot act on it without a PAN. Can section 206AA be applied to me?

  High CourtHelps taxpayerNo later treatment founds.206AAs.139As.197As.193

• A.M. Enterprises v State of Jharkhand

  I paid the TDS with interest before sanction and no penalty was ever levied. Can they prosecute?

  High CourtHelps taxpayerSuperseded by amendments.276Bs.278Bs.279(1)s.271C

• Aafreen Fatima Fazal Abbas Sayed v ACIT

  I let the 30 days to appeal my 143(1) intimation lapse. Can I still go to the PCIT under s.264?

  High CourtHelps taxpayers.264s.264(4)s.264(4)(a)s.143(1)s.154s.246A

• ACB India Ltd v ACIT

  The officer took my whole investment portfolio into the Rule 8D average. Should it not be only the investments that gave exempt income?

  High CourtHelps taxpayers.14ARule 8D

• ACIT v Muhammed Shameer (Kerala)

  Can a bank account be provisionally attached under s.281B at all, and how much can be attached?

  High CourtHelps departmentNo later treatment founds.281Bs.281B(1)s.132As.148

• ACIT v Om Prakash Gattani

  The deductor deducted my tax and never deposited it. The Assessing Officer says he cannot give me credit until the money reaches the treasury, and has attached my bank account. Is he right on both counts?

  High CourtCuts both wayss.205s.199s.201s.203s.194Bs.200s.226(3)

• ACIT v Satish Kumar Keshri

  The search on me turned up nothing but the AO still made additions for an old year. Can he?

  High CourtHelps taxpayerNo later treatment founds.153As.132(1)s.263s.143(3)

• ACIT v Satwashil Vasant Mane

  Form 5 was issued and a refund became due to me, but the department sat on it for two years and now refuses interest, citing section 7 of the 2020 Act. Can I get interest?

  High CourtHelps taxpayerHigh Courts differDTVSV 2020s.244A

• ACIT v Serajuddin & Co

  What must an approval under s.153D actually show on its face, and does last-minute bulk approval survive?

  High CourtCuts both wayss.153Ds.153As.143(3)s.144

• Additional CIT v Abhai Maligai

  I built a structure for a temple at my own cost instead of handing over money. Can I claim the s.80G deduction for what I spent?

  High CourtHelps taxpayerSuperseded by amendments.80Gs.80G(2)(b)s.80G(1)s.256(1)

• Adjudicating Authority v Anuttam Academic Institutions

  The adjudication order is dated inside the one-year period in s.26(7), but the certified copy reached me weeks after it expired. Is the order time-barred?

  High CourtHelps departmentNo later treatment foundBenami s.26(7)Benami s.26(3)Benami s.24(1)Benami s.11Benami s.2(9)

• Agrawal Warehousing and Leasing Ltd v CIT

  The Commissioner (Appeals) refused to follow a Tribunal decision in my favour because he thought it was wrong. Can he do that?

  High CourtHelps taxpayers.254s.255(3)s.256(1)

• Ahmedabad Electricity Co Ltd v CIT

  A judgment in my favour came after my appeal was filed. Can I raise it as an additional ground before the Tribunal even though it was never before the first appellate authority?

  High CourtHelps taxpayers.254s.256(1)

• Alishan Complex P Ltd v Initiating Officer

  The benami attachment rests on a retracted statement and they refused cross-examination. Is that evidence?

  High CourtHelps taxpayerJudgment not reachableBenami s.2(9)Benami s.19(1)(b)Benami s.24Benami s.26s.69s.132(4)

• All India Central Bank Officers Federation v Union of India

  My client is a bank officer taxed on a deemed concession in rent for the bank's quarters even though the market rent is lower than the percentage of salary applied. Is the deeming provision open to challenge?

  High CourtHelps departmentNo later treatment founds.17(2)s.17(2)(ii)s.15s.3s.24s.192s.201s.2(24)Rule 3Rule 3(1)

• Amalgamated Plantations Pvt. Ltd. v. Union of India (Calcutta High Court) — the challenge to section 194N as beyond Entry 82 because a cash withdrawal is not income, and the interim stay that has followed it

  My company withdraws crores in cash every month to pay plantation wages. The bank is deducting under section 194N even though the withdrawal is my own money and not income. Is there a challenge to the section, and where does it stand?

  High CourtHelps taxpayerUnder appeals.194Ns.139(1)

• Ambalal Sarabhai Enterprises Ltd v DCIT

  The Assessing Officer has swept my gratuity and leave encashment payments into the s.35DDA five-year spread along with the VRS compensation. Must terminal benefits be amortised too?

  High CourtHelps taxpayerNo later treatment founds.35DDAs.37(1)s.43Bs.43B(b)s.43B(f)s.260A

• AMNS Gandhidham Ltd v ACIT

  My client took over a company through an IBC resolution plan. The assessing officer has begun assessments for years before the takeover and says he will examine whether the brought forward losses survive the change in shareholding. Can he?

  High CourtHelps taxpayerNo later treatment founds.79s.79(2)(c)s.143(2)s.142(1)

• AMNS Khopoli Ltd v ACIT

  Our company came out of the NCLT under an approved resolution plan. The department now says it will not recover anything but wants to complete the assessment for an earlier year to build a case against the old promoters. Can it?

  High CourtHelps taxpayerNo later treatment founds.143(2)s.142(1)s.156As.148s.133(6)

• Amrit Sales Promotion Pvt Ltd v Union of India

  I applied under s.144A and the Additional Commissioner directed the Assessing Officer in my favour. Two years later the department has issued a s.148 notice on exactly the same point. Can it do that?

  High CourtHelps taxpayerNo later treatment founds.144As.147s.148s.263s.73s.143(3)

• Andhra Pradesh State Civil Supplies Corporation Ltd v ITO

  The trust held an investment that breaches s.11(5) read with s.13(1)(d). Does that cost us exemption on everything, or only on the income from that investment?

  High CourtHelps taxpayers.13s.11s.12A

• Anil Kumar Malhotra v Union of India

  My stay application was rejected on the 20% ground while my appeal is pending. Can I go straight to the High Court under Article 226 saying the assessment breached natural justice?

  High CourtHelps departmentNo later treatment founds.220(6)s.264s.147s.144Bs.271(1)(b)s.271(1)(c)s.143(3)s.148A(b)

• Anila Rasiklal Mehta v Union of India

  The department got my foreign account details under an exchange-of-information agreement, so s.71(d)(iii) shut me out of the s.59 declaration window. Does Gautam Khaitan still answer me?

  High CourtCuts both waysNo later treatment foundBMA s.10(1)BMA s.59BMA s.62BMA s.71(d)(iii)Constitution Art. 14Constitution Art. 20

• Ankit Agarwal v PCCIT

  My 148A notice says I never filed a return, but I did. Is that enough to get it quashed?

  High CourtHelps taxpayers.148As.148s.149s.68s.115BBEs.44AB

• Ansal Housing & Construction Ltd v ACIT

  My unsold flats are stock in trade and were never let. Can the AO still tax notional rent?

  High CourtHelps departmentUnder appeals.22s.23s.23(1)(a)s.23(1)(c)

• Ansaldo Energia SPA v DCIT

  Can I get section 244A interest on the amounts the department adjusted against my Vivad se Vishwas liability, or refunded to me under the scheme?

  High CourtCuts both waysHigh Courts differDTVSV 2020s.244As.245

• Anupam Industries Ltd v State Level Industry Facilitation Council

  How does s.15 actually work - fifteen days, or forty-five, and what if the supplier registered after the invoices?

  High CourtCuts both waysNo later treatment foundMSMED s.15MSMED s.16MSMED s.2(n)MSMED s.18

• Anupam Tele Services v ITO

  My principal insisted I pay in cash because my bank is a cooperative bank and cheques take days to clear. The payments are genuine and identified. Will section 40A(3) still disallow them?

  High CourtHelps taxpayers.40A(3)

• Anurag Bagaria v Income Tax Department

  After a search I filed revised returns giving up a capital gains claim and paid the tax. Can I still be prosecuted under s.276C(1) for wilful evasion?

  High CourtHelps taxpayerNo later treatment founds.276Cs.276C(1)s.139s.132

• Anurag Dalmia v Income Tax Office

  The Tribunal has deleted the additions and the penalty has been cancelled. The criminal complaint is still pending on exactly the same allegations. Does it survive?

  High CourtHelps taxpayerNo later treatment founds.276C(1)s.277s.276Ds.278Es.153As.271s.132s.69s.271(1)(b)

• Anusuya Alva v DCIT

  My tenant deducted tax from my rent but never paid it over or gave me a Form 16A. The department is now recovering it from me - can it?

  High CourtHelps taxpayers.205s.194-Is.199s.201

• Anvar Ali Poolakkodan v ITO — interest on delayed compensation is an accrual to compensation, taxable as capital gains and covered by s.10(37)

  The Tribunal split my client's land acquisition interest into 9 per cent as capital gains and 15 per cent as income from other sources. Is that right?

  High CourtHelps taxpayerHigh Courts differs.10(37)s.56(2)(viii)s.2(28A)s.145Bs.154

• Aparna Sharma v Sidhartha Sharma

  The flat is in my sister's name but I paid the builder. Can I still sue to be declared the real owner?

  High CourtCuts both waysNo later treatment foundBenami s.2(9)Benami s.4CPC s.96CPC Order VII Rule 11CPC Order XLI Rule 24

• Areva T & D India Ltd v DCIT

  We bought a business under a slump sale agreement and booked the excess of price over net tangible assets as 'goodwill'. The Assessing Officer says goodwill is not depreciable. Can we still get depreciation on it?

  High CourtHelps taxpayers.32(1)s.50Bs.2(42C)

• Areva T&D India Ltd v ACIT

  On a slump sale I paid more than the value of the tangible assets and my books show the excess as goodwill. Can I claim depreciation on it under section 32(1)(ii)?

  High CourtHelps taxpayers.32(1)(ii)s.32s.143(3)

• ARN Infrastructure India Ltd v ACIT

  The document seized is a letter our client wrote to the person searched. Does it belong to our client for s.153C?

  High CourtHelps taxpayerSuperseded by amendments.153Cs.153As.143(3)s.132

• Aroni Commercials Ltd v DCIT

  The Assessing Officer asked about my share gains during scrutiny, I answered, and the assessment order says nothing about it. Can he now reopen and call the gains business income?

  High CourtHelps taxpayers.147s.148s.143(3)

• Arris Estates P Ltd v Assessment Unit

  The Department admits it refused the video hearing but says limitation was about to expire. Is that a defence?

  High CourtHelps taxpayerNo later treatment founds.144Bs.143(3)s.68s.156

• Arvind Balkrishna Gogte v Income Tax Department

  My foreign company was struck off and the bank account closed years before the Black Money Act commenced. Can they still prosecute me for it?

  High CourtHelps taxpayerNo later treatment foundBMA s.50BMA s.52BMA s.72(c)BMA s.59BMA s.10(1)BMA s.8Constitution Art. 20(1)CrPC s.482

• Asha Dubey v Union of India

  They issued a 148 notice in my late husband's name. Can they just issue a fresh one now?

  High CourtHelps taxpayers.148s.149s.150s.159s.292Bs.292BB

• Ashish Jayantilal Sanghavi v ITO

  I applied within thirty days to have the asset seized in a search released and explained the source, and the Assessing Officer has simply sat on the application. The hundred and twenty days have long gone. Can he keep holding it?

  High CourtHelps taxpayerHigh Courts differs.132Bs.132B(1)s.132s.132(4)

• Ashok Chaddha v Income Tax Officer

  My post-search assessment under section 153A was completed without any notice under section 143(2). Does Hotel Blue Moon make that fatal?

  High CourtHelps departments.153As.153A(1)(a)s.143(2)s.158BCs.69As.260A

• Asia Satellite Telecommunications Co Ltd v DIT

  We pay a foreign satellite operator for transponder capacity, and the satellite is nowhere near India — is that payment royalty taxable in India?

  High CourtHelps taxpayerSuperseded by amendments.9(1)(vi)s.9(1)(i)s.5(2)s.234B

• Avana Global FZCO v DCIT

  My refund was simply taken against another year's demand and I was never told. Does the notice have to come first?

  High CourtHelps taxpayers.245s.220(6)s.154s.143(1)

• Awadhesh Pratap Singh Abdul Rehman v CIT

  The officer rejected my books and made a best-judgment assessment because I kept no stock register. Is that enough on its own to reject?

  High CourtHelps departments.145s.145(3)s.144s.256(2)

• Ayodhya Rami Reddy Alla v PCIT

  The AO invoked GAAR even though a specific anti-avoidance section covers my transaction. Can he do that?

  High CourtHelps departmentUnder appeals.95s.96s.96(2)s.97s.100s.144BAs.94(8)s.74

• B. Mohammad Iqbal v ACIT

  The section 276CC complaint against me was filed by an Assistant Commissioner although my case was with the Income-tax Officer, and no assessment was ever made on the capital gain the complaint alleges. Can that prosecution stand?

  High CourtHelps taxpayerNo later treatment founds.276CCs.279s.120s.127s.129s.271F

• B.R. Bamasi v CIT

  Can a respondent who did not appeal use Rule 27 to get the assessment annulled?

  High CourtCuts both wayss.251s.253

• Bahar Infocons P Ltd v PCIT

  I over-reported income by mistake and the time to file a revised return has gone. Can it be fixed?

  High CourtHelps taxpayers.264s.139(5)s.143(1)s.43B

• Balaji Landmarks LLP v CBDT

  I filed my loss return late on my CA's advice and lost the carry-forward. Will the delay be condoned?

  High CourtHelps taxpayerNo later treatment founds.119(2)(b)s.139(1)s.139(3)s.80s.72s.153(1B)

• Balmukund Acharya v DCIT

  I offered a receipt to tax in my return by mistake and it was never chargeable. Can I still appeal, or am I stuck with what I declared?

  High CourtHelps taxpayers.246(1)(a)s.143(1)s.45

• Bannanje Grahakara Vividhoddesha Sahakara Sangha Ltd v CIT (Appeals), NFAC

  The Tribunal remanded the nominal member issue to the Assessing Officer but recorded findings on the merits while doing so, leaving the officer nothing to decide. Is there anything I can do about that in the High Court?

  High CourtCuts both wayss.80Ps.80P(2)s.80P(2)(a)s.80P(2)(a)(i)s.56s.143s.260A

• Bar Council of India v CIT (Exemption)

  Our professional body has always claimed s.10(23A). We realised mid-assessment that we needed s.11 and filed Form 10 late. Can the Commissioner refuse to condone the delay?

  High CourtHelps taxpayerNo later treatment founds.10(23A)s.11s.11(2)s.12As.119(2)(b)

• Batta Kalyani v CIT

  I pay my husband a salary in my business. Can the AO club it because he has no degree?

  High CourtHelps departments.64(1)(ii)

• Batukbhai Premjibhai Kalathiya v ITO — a search in May 2024 is neither a section 153A case nor a block assessment: section 152(3) sends it to the old reassessment code

  My client was searched in May 2024 and has a section 148 notice for assessment year 2015-16. Which limitation applies, and is the notice good?

  High CourtHelps taxpayerOverruleds.152(3)s.148s.149s.149(1)(b)s.153As.153Cs.147s.151s.132s.132As.143(3)

• Bausch & Lomb Eyecare (India) Pvt Ltd v ACIT

  The TPO says my advertising and marketing spend built my foreign parent's brand and has added a mark-up. There is no agreement with the parent about it. Can he do that?

  High CourtHelps taxpayerUnder appeals.92Bs.92B(1)s.92Cs.92CAs.92Fs.92

• Bax India Ventures v CPC

  CPC made a section 143(1)(a) adjustment without first putting the proposed adjustment to me. The department says my reply could not have changed anything. Does that save the intimation?

  High CourtHelps taxpayers.143(1)(a)s.143(1)s.115BAA

• BDA Ltd v ITO (TDS)

  My printer supplies labels made to my design but out of his own paper and ink at his own premises. Must I deduct tax under section 194C?

  High CourtHelps taxpayers.194Cs.201(1)s.201(1A)s.252(3)

• Bedmutha Industries Ltd v ACIT

  The Assessing Officer refused me s.244A interest for the years the refund sat unpaid, saying my bank details were wrong. Can he do that on his own?

  High CourtHelps taxpayers.244As.244A(2)s.143(1)s.143(3)

And 777 entries, by name. The first 60 are spelled out above because that is as far as most people scroll; each of these has a page of its own carrying the full text and the sources.

• Benteler Automotive India Pvt Ltd v Union of India

  High Court · 2026 · s.144C, s.144C(1), s.144C(5), s.144C(13)

• Bently Nevada LLC v ITO

  High Court · 2019 · s.197, s.197(1)

• Bharat Aluminium Company Ltd v Union of India

  High Court · 2022 · s.144B, s.142(1), s.143(3), s.156

• Bharat Electronics Employees Co-op Credit Society v CCIT

  High Court · 2026 · s.119(2)(b), s.80P, s.80AC, s.139(1)

• Bharat Petroleum Corporation Ltd v ADIT

  High Court · 2023 · s.245, s.220(6), s.244A

• Bharat Petroleum Corporation Ltd v ITAT

  High Court · 2013 · s.250, s.251, s.254

• Bhatia Propcon Pvt Ltd v DCIT (Delhi High Court) — citing section 50C when section 43CA was the right provision does not defeat the reassessment

  High Court · 2025 · s.50C, s.43CA, s.148, s.148A(b)

• Bhupendra Harilal Mehta v Pr. CIT

  High Court · 2021 · DTVSV 2020, s.132, s.132A, s.153A

• Bhupendra Murji Shah v DCIT

  High Court · 2018 · s.220(6), s.226(3), s.246, s.246A

• Bhura Mal Raj Mal v CIT

  High Court · 1996 · s.199, s.154, s.203, s.194A

• Binod Pattanayak v Union of India

  High Court · 2025 · s.276B, s.276BB, s.278AA, s.279(2)

• Binoy Kodiyeri v DDIT

  High Court · 2025 · BMA s.15, BMA s.10, BMA s.13, BMA s.41

• Birmala Projects Pvt Ltd v Ashwani Ahluwalia

  High Court · 2025 · s.269ST, s.271DA, s.271D

• Biswajit Deb v Union of India

  High Court · 2026 · s.147, s.148, s.151, s.143(1)

• Blackstone Capital Partners Singapore VI v ACIT

  High Court · 2023 · s.9, s.90(2), s.90(4), s.147

• Boddu Ramesh v Designated Authority

  High Court · 2021 · DTVSV 2020

• Brahm Datt v ACIT

  High Court · 2018 · s.149, s.148, s.147, s.132(4)

• Brakes India Ltd v DCIT — balance additional depreciation in the next year, before the Finance Act 2015 proviso

  High Court · 2017 · s.32(1)(iia), s.32(1), s.32

• BVR Projects v Assessment Unit

  High Court · 2026 · s.144B, s.144, s.143(2), s.142(1)

• Cairn UK Holdings Ltd v DIT

  High Court · 2013 · s.112(1), s.48

• Capital Bus Service (P.) Ltd. v CIT — passive user: assets kept ready for use are used for the purposes of the business

  High Court · 1980 · s.10(2)(vi) of the Indian Income-tax Act, 1922, s.32, s.32(1)

• Cargill India Pvt Ltd v CBDT

  High Court · 2025 · s.72A, s.72

• Cell Com Teleservices Private Limited v Union of India

  High Court · 2025 · s.115BAA, s.119(2)(b), s.139(1), s.143(1)

• Centrica India Offshore P Ltd v CIT

  High Court · 2014 · s.195, s.9(1)(vii), s.90

• CESC Ltd v DCIT

  High Court · 2003 · s.154, s.143(1)(a), s.143(2), s.143(3)

• Chalasani Venkateswara Rao v ITO

  High Court · 2012 · s.45(4), s.2(47), s.47(ii), s.260A

• Chambal Fertilisers and Chemicals Ltd v JCIT

  High Court · 2018 · s.40(a)(ii)

• Chambal Fertilizers and Chemicals Ltd v PCIT, Udaipur

  High Court · 2024 · s.270A, s.270A(9), s.270AA, s.270AA(3)

• Chamber of Tax Consultants v CIT (Exemptions)

  High Court · 2026 · s.12AB, s.12A, s.80G, s.63

• Champa Impex P Ltd v Union of India

  High Court · 2024 · s.148A, s.148, s.147

• Charu Chains & Jewels (P) Ltd v ACIT

  High Court · 2022 · s.148, s.148A

• Chaturbhuj Dwarkadas Kapadia v CIT

  High Court · 2003 · s.2(47)(v), s.45, s.2(47)(vi)

• Chavakkad Service Co-operative Bank v ITO

  High Court · 2024 · s.271B, s.44AB, s.273B

• Cheminvest Ltd v CIT

  High Court · 2015 · s.14A, s.36(1)(iii)

• Chennithala Thripperumthura Service Co-op Bank Ltd v ITO (TDS)

  High Court · 2025 · s.133(6), s.194A(3)(viia), s.133

• Chetan Satish Timblo v Union of India

  High Court · 2026 · BMA s.10(3), BMA s.13

• Chhatmull Agarwal v CIT

  High Court · 1978 · s.246(1)(c), s.256(1)

• Chooharmal Wadhuram (Deceased), by legal representatives, v Commissioner of Income-Tax, Gujarat II

  High Court · 1970 · s.24B(2) of the Indian Income-tax Act, 1922, s.34(1)(a) of the Indian Income-tax Act, 1922, s.159, s.148

• Chotanagpur Diocesan Trust v Union of India

  High Court · 2023 · s.148A, s.148, s.147, s.12A

• ChrysCapital Investment Advisors v DCIT

  High Court · 2015 · s.92C, s.92CA, Rule 10B, Rule 10B(2)

• CIT (E) v Hamdard National Foundation (India)

  High Court · 2022 · s.13(2)(b), s.13(3), s.13(1)(c), s.11

• CIT (E) v IILM Foundation

  High Court · 2025 · s.13(1)(c), s.13(2)(c), s.13(3), s.11

• CIT (Exemptions) v Audyogik Shikshan Mandal

  High Court · 2018 · s.11, s.13, s.13(2)(b), s.13(3)

• CIT (Exemptions) v Shree Sai Baba Sansthan Trust

  High Court · 2024 · s.115BBC, s.115BBC(1), s.115BBC(2), s.11

• CIT (Exemptions), Kolkata v West Bengal Welfare Society

  High Court · 2024 · s.80G, s.80G(5), s.80G(5)(iii), s.12A

• CIT (International Taxation) v Nidra Hospitality Gujarat Pvt Ltd

  High Court · 2026 · s.195, s.201, s.201(1A), s.40(a)(i)

• CIT (International Taxation) v Oracle Systems Corporation

  High Court · 2024 · s.143(2), s.292BB, s.148

• CIT (International Taxation)-3 v Bank of Tokyo-Mitsubishi UFJ Ltd

  High Court · 2024 · s.9(1)(v), s.9, s.5(2), s.2(31)

• CIT (TDS) v Oil and Natural Gas Corporation Ltd

  High Court · 2020 · s.10(14), s.192, s.201, s.201(1A)

• CIT (TDS) v Superintendent of Police

  High Court · 2012 · s.272B, s.139A, s.273B, s.200

• CIT (TDS) v Turner General Entertainment Networks India

  High Court · 2024 · s.275, s.275(1)(c), s.271C

• CIT (TDS)-2 v Santur Builders Pvt Ltd

  High Court · 2025 · s.194-I, s.194C, s.201

• CIT v A.L. Ramanathan

  High Court · 1998 · s.2(47), s.45

• CIT v A.N. Naik Associates

  High Court · 2003 · s.45(4), s.2(47), s.47(ii)

• CIT v ABG Heavy Industries Ltd

  High Court · 2010 · s.80-IA, s.80-IA(4), s.80-IA(4A)

• CIT v Ace Builders (P) Ltd

  High Court · 2005 · s.50, s.54E, s.48, s.49

• CIT v Aero Traders (P) Ltd

  High Court · 2010 · s.271(1)(c), s.148

• CIT v Agnity India Technologies P Ltd

  High Court · 2013 · s.92C, s.92CA, s.144C

• CIT v Ajit Thomas

  High Court · 2016 · s.27, s.27(i), s.22, s.26

• CIT v AMCO Power Systems Ltd

  High Court · 2015 · s.79

• CIT v Anil Hardware Store

  High Court · 2009 · s.40(b)(v)

• CIT v Anil Kumar Bhatia

  High Court · 2012 · s.153A, s.132, s.143(1), s.147

• CIT v Ankitech P Ltd

  High Court · 2011 · s.2(22)(e)

• CIT v Ansal Land Mark Township (P) Ltd

  High Court · 2015 · s.40(a)(ia), s.201(1)

• CIT v Atul Engineering Udyog

  High Court · 2014 · s.2(22)(e), s.260A

• CIT v Avinash Jain — Circular 4/2007 and the assessee who keeps two portfolios

  High Court · 2013 · s.45, s.28, s.2(14), s.260A

• CIT v Bhaichand H. Gandhi

  High Court · 1982 · s.68, s.256(1)

• CIT v Bharat Aluminium

  High Court · 2009 · s.32, s.2(11), s.43(6), s.37(1)

• CIT v Biocon Ltd

  High Court · 2020 · s.37(1), s.260A, s.17(2)(iiia), s.201

• CIT v Brahma Associates

  High Court · 2011 · s.80-IB(10), s.80-IB

• CIT v BSES Yamuna Powers Ltd — printers, scanners and servers are part of the computer system for the depreciation rate

  High Court · 2010 · s.32, s.32(1), Appendix I

• CIT v C. Jaichander

  High Court · 2014 · s.54EC, s.54EC(1), s.255(4)

• CIT v Career Launcher India Ltd

  High Court · 2012 · s.36(1)(ii), s.260A

• CIT v Cello Plast

  High Court · 2012 · s.54EC

• CIT v Chensing Ventures

  High Court · 2007 · s.71, s.69, s.70, s.115BBE

• CIT v Chetan Gupta

  High Court · 2015 · s.148, s.282(1), s.292BB, s.147

• CIT v Cotton Naturals (I) P Ltd

  High Court · 2015 · s.92C, s.92B, s.260A

• CIT v Creative Dyeing & Printing Pvt Ltd

  High Court · 2009 · s.2(22)(e), s.260A

• CIT v Cushman and Wakefield (India) P Ltd

  High Court · 2014 · s.92CA, s.37(1), s.92, s.92C

• CIT v D.G. Housing Projects Ltd

  High Court · 2012 · s.263, s.143(3), s.50C

• CIT v D.P. Malhotra

  High Court · 1997 · s.10(10AA)

• CIT v Darshan Securities Pvt Ltd

  High Court · 2012 · s.73, s.28, s.43(5), s.70

• CIT v Daulal Mohta (HUF)

  High Court · s.55(2)(b), s.55A, s.48

• CIT v De Beers India Minerals P Ltd

  High Court · 2012 · s.9(1)(vii), s.90, s.201(1), s.201(1A)

• CIT v Deepak Verma

  High Court · 2010 · s.17(3), s.17(3)(i), s.17(3)(iii), s.15

• CIT v Dhingra Metal Works

  High Court · 2010 · s.133A, s.132(4)

• CIT v DLF Commercial Developers Ltd

  High Court · 2013 · s.73, s.43(5)(d), s.43(5)

• CIT v Dr Balabhai Nanavati Hospital

  High Court · 2025 · s.194J, s.192, s.194C, s.201

• CIT v Dr. M.A.M. Ramaswamy

  High Court · 2014 · s.58(4), s.58, s.115BB, s.2(24)(ix)

• CIT v Dwarkadhish Investment (P) Ltd

  High Court · 2010 · s.68, s.143(2), s.143(1)

• CIT v Dynamic Enterprises (Karnataka Full Bench)

  High Court · 2013 · s.45(4), s.45(3), s.2(47), s.48

• CIT v Eastman Exports Global Clothing Pvt Ltd

  High Court · 2025 · s.72A, s.263, s.2(19AA), s.2(1B)

• CIT v Edward Keventer (Successors)

  High Court · 1980 · s.251, s.253

• CIT v EKL Appliances Ltd

  High Court · 2012 · s.92CA, s.92C, s.37(1)

• CIT v Emirates Commercial Bank Ltd

  High Court · 2003 · s.44C, s.32A, s.32A(2)(b)(iii), s.40A(5)

• CIT v Fr. Mullers Charitable Institutions

  High Court · 2014 · s.11, s.11(5), s.13(1)(d), s.263

• CIT v Franco Tossi Ingegneria S.P.A.

  High Court · 2010 · s.44BBB, s.143(3), s.143(1)(a), s.260A

• CIT v G.V. Venugopal

  High Court · 2004 · s.10(10C), s.89(1), s.17(3)

• CIT v Gabriel India Ltd

  High Court · 1993 · s.263, s.256(1), s.37(1), s.263(1)

• CIT v Gauranginiben S. Shodhan

  High Court · 2014 · s.55A, s.48, s.50C

• CIT v Gian Chand Labour Contractors

  High Court · 2007 · s.145, s.144, s.29, s.44AD

• CIT v Gita Duggal

  High Court · 2013 · s.54, s.54F

• CIT v Glenmark Pharmaceuticals Ltd

  High Court · 2010 · s.194C, s.201(1), s.201(1A)

• CIT v Gopal Krishna Suri

  High Court · 2000 · s.16, s.15, s.17(1), s.17(1)(iv)

• CIT v Govind Nagar Sugar Ltd

  High Court · 2011 · s.80, s.139, s.32(2), s.72

• CIT v Green Infra Ltd

  High Court · 2017 · s.68, s.56, s.28

• CIT v Gundecha Builders

  High Court · 2018 · s.22, s.28(i)

• CIT v Harjeev Aggarwal

  High Court · 2016 · s.158BB, s.132(4), s.158B(b), s.158BC

• CIT v Hemsons Industries

  High Court · 2001 · s.54D, s.80HH, s.256

• CIT v Herbalife International India Pvt Ltd

  High Court · 2016 · s.40(a)(i), s.90(2), s.37(1), s.40(a)(ia)

• CIT v Idea Cellular Ltd

  High Court · 2010 · s.194H, s.201(1), s.201(1A), s.133

• CIT v Idhayam Publications Ltd

  High Court · 2006 · s.269SS, s.271D

• CIT v Indian Oil Corporation Ltd

  High Court · 2012 · s.234D, s.143(1), s.143(3), s.143(4)

• CIT v J.K. Investors (Bom.) Ltd.

  High Court · 2012 · s.22, s.56

• CIT v Jagat Novel Exhibitors Pvt Ltd — the Commissioner (Appeals) must actually decide the section 249(4)(b) exemption and record reasons; admitting the appeal is not a silent exercise of the discretion

  High Court · 2012 · s.249(4), s.249, s.147, s.148

• CIT v Jagdish Medical Agencies

  High Court · 2004 · s.40(b), s.40(ba), s.2(31), s.2(7)

• CIT v Jagriti Aggarwal

  High Court · 2011 · s.54(2), s.139(4), s.139(1), s.54

• CIT v JDS Apparels Pvt Ltd

  High Court · 2014 · s.194H, s.40(a)(ia), s.143(3), s.133A

• CIT v Jet Airways (I) Ltd

  High Court · 2010 · s.147, s.148

• CIT v K. Ramachandra Rao

  High Court · 2014 · s.54F(4), s.54F(1), s.54F, s.139(1)

• CIT v Kabul Chawla

  High Court · 2015 · s.153A, s.132, s.2(22)(e), s.143(1)

• CIT v Kamal Wahal

  High Court · 2013 · s.54F

• CIT v Kaushalya

  High Court · 1992 · s.271(1)(c), s.274

• CIT v Kay Arr Enterprises

  High Court · 2007 · s.2(47), s.45

• CIT v Koodathil Kallyatan Ambujakshan

  High Court · 2008 · s.10(10C), s.89(1), Rule 2BA

• CIT v Lalitpur Power Generation Co Ltd

  High Court · 2023 · s.194C, s.194J, s.201

• CIT v Lokmat Newspapers Pvt Ltd

  High Court · 2010 · s.73, s.28, s.43(5)

• CIT v M.B. Stockholding Pvt Ltd

  High Court · 2015 · s.2(22)(e), s.154

• CIT v M.K. Chandrakanth

  High Court · 1996 · s.61, s.63, s.62, s.263

• CIT v M/s. Syndicate Bank

  High Court · 2020 · s.244A, s.244A(1), s.214, s.243

• CIT v Maharashtra State Electricity Distribution

  High Court · 2015 · s.194-I, s.194J

• CIT v Mahendra C. Shah

  High Court · 2008 · s.271(1)(c), s.132(4), s.139(1)

• CIT v Majestic Auto Ltd

  High Court · 2009 · s.35D, s.35D(1), s.35D(2), s.35D(2)(a)(iii)

• CIT v Manish Build Well P Ltd

  High Court · 2011 · s.68, s.250(4), Rule 46A

• CIT v Manjula J. Shah

  High Court · 2011 · s.48, s.48 Explanation (iii), s.2(42A), s.49(1)

• CIT v Manjunatha Cotton and Ginning Factory

  High Court · 2012 · s.271(1)(c), s.274

• CIT v Manojkumar Beriwal

  High Court · 2008 · s.249

• CIT v Marsons Beneficiary Trust

  High Court · 1990 · s.161, s.161(1A), s.164, s.166

• CIT v Media World Wide P Ltd

  High Court · 2020 · s.194C, s.194J, s.9(1)(vii), s.201

• CIT v Metachem Industries

  High Court · 1999 · s.68, s.69, s.256(1)

• CIT v Mithlesh Kumari

  High Court · 1973 · s.12B(2)(ii) of the Indian Income-tax Act, 1922, s.48, s.55(2), s.24(b)

• CIT v Mohair Investment & Trading Co

  High Court · 2011 · s.275, s.275(1)(a), s.271(1)(c)

• CIT v Moni Kumar Subba (Full Bench)

  High Court · 2011 · s.22, s.23, s.23(1)(a), s.23(1)(b)

• CIT v Mr and Mrs Govind B.C. Ghanekar

  High Court · 1993 · s.61, s.63, s.62, s.60

• CIT v Mridu Hari Dalmia

  High Court · 1981 · s.64(1)(v), s.64, s.60, s.61

• CIT v Mrs Hilla J.B. Wadia

  High Court · 1993 · s.54

• CIT v Nagesh Devidas Kulkarni

  High Court · 2007 · s.10(10C), s.89(1), s.17(3)

• CIT v Nalwa Sons Investments Ltd

  High Court · 2010 · s.271(1)(c), s.115JB, s.80HHC

• CIT v Navodaya Castles (P) Ltd

  High Court · 2014 · s.68, s.147, s.148

• CIT v Neha Builders (P) Ltd

  High Court · 2006 · s.22, s.28

• CIT v Nitin Soni

  High Court · 2012 · s.44AE, s.56, s.44AA

• CIT v Nitish Rameshchandra Chordia

  High Court · 2015 · s.2(14), s.45

• CIT v Noble & Hewitt (I) P Ltd

  High Court · 2007 · s.43B, s.43B(a)

• CIT v Noida Toll Bridge Co Ltd

  High Court · 2003 · s.269SS, s.271D

• CIT v Nokia Network OY

  High Court · 2025 · s.5, s.9, DTAA art 5

• CIT v Nova Promoters & Finlease (P) Ltd

  High Court · 2012 · s.68, s.131

• CIT v Oasis Hospitalities (P) Ltd

  High Court · 2011 · s.68, s.148, s.271(1)(c)

• CIT v Oswal Agro Mills Ltd — depreciation on a block of assets cannot be split asset by asset for non-user

  High Court · 2010 · s.32, s.2(11), s.43(6)

• CIT v Pentair Water India P Ltd

  High Court · 2015 · s.92C, s.92CA

• CIT v Prakash Electric Company

  High Court · 2018 · s.47(xiii), s.47A(3), s.45

• CIT v Premkumar Arjundas Luthra (HUF)

  High Court · 2016 · s.246A, s.250, s.251

• CIT v Pritam Das Narang

  High Court · 2015 · s.17(3), s.17(3)(iii)

• CIT v Pruthvi Brokers & Shareholders

  High Court · 2012 · s.251, s.254, s.43B, s.260A

• CIT v PVS Memorial Hospital Ltd

  High Court · 2015 · s.194C, s.194J, s.40(a)(ia)

• CIT v Radhe Developers

  High Court · 2011 · s.80-IB(10), s.80-IB(1), s.2(47)(v)

• CIT v Rai Bahadur Bissesswarlal Motilal

  High Court · 1991 · s.139(9), s.139(9) Explanation, s.12A, s.11

• CIT v Rajesh Kumar Jalan

  High Court · 2006 · s.54, s.54(2), s.139(4), s.2(47)(v)

• CIT v Ramesh Electric and Trading Co.

  High Court · 1992 · s.254(2), s.37, s.256(1)

• CIT v Ratanlal Vyaparilal Jain

  High Court · 2010 · s.69A, s.69C, s.40A(3), s.132

• CIT v Rathi Graphics Technologies Ltd

  High Court · 2015 · s.43B, s.43B(d), Explanation 3C to s.43B, s.147

• CIT v Ravinder Kumar Arora

  High Court · 2011 · s.54F, s.54F(1), s.54

• CIT v Reliance Utilities and Power Ltd

  High Court · 2009 · s.36(1)(iii)

• CIT v Roca Bathroom Products

  High Court · 2022 · s.144C, s.153

• CIT v RRJ Securities Ltd

  High Court · 2015 · s.153C, s.153A, s.153C(1), s.132

• CIT v Rugmini Ram Ragav Spinners P Ltd

  High Court · 2007 · s.269T, s.271E, s.269SS, s.273B

• CIT v Rungamatee Trexim — the assessee chooses the order of set-off between STT-paid and non-STT short-term gains

  High Court · 2008 · s.111A, s.70, s.45, s.260A

• CIT v S. P. Viz Construction Co. (No. 1)

  High Court · 1988 · s.129, s.153, s.271(1)(c), s.140A(3)

• CIT v S.K. Katyal

  High Court · 2008 · s.158BE, s.132, s.132(3), s.132(8A)

• CIT v S.R. Batliboi & Associates

  High Court · 2015 · s.184, s.184(4), s.185, s.40(b)

• CIT v Saint Gobain Glass India Ltd

  High Court · 2020 · s.115JAA, s.115JB, s.2(43), s.260A

• CIT v Sambandam Udaykumar

  High Court · 2012 · s.54F

• CIT v Samsung Heavy Industries Co Ltd

  High Court · 2025 · s.40(a)(ia), s.194C, s.194J

• CIT v Sardar Exhibitors P Ltd

  High Court · 2011 · s.22, s.23, s.23(1)(a), s.23(1)(b)

• CIT v Sardari Lal & Co

  High Court · 2001 · s.251, s.251(1)(a), s.147, s.148

• CIT v Sardarmal Kothari

  High Court · 2008 · s.54F, s.45

• CIT v Satya Narain Patni

  High Court · 2014 · s.69, s.69A, s.132

• CIT v Shreyas S. Morakhia

  High Court · 2012 · s.36(1)(vii), s.36(2), s.36(2)(i), s.260A

• CIT v Shri Bharat R. Ruia (HUF)

  High Court · 2011 · s.43(5), s.73, s.28, s.72

• CIT v Shri Raj Kumar

  High Court · 2009 · s.2(22)(e)

• CIT v Siddharth J. Desai

  High Court · 1981 · s.2(14), s.45

• CIT v Smt. Premlata Jalani

  High Court · 2003 · s.234C, s.234C(1)(b), s.234B, s.209

• CIT v Smt. Rani Shankar Mishra

  High Court · 2008 · s.17(3)(iii), s.17(3), s.17(1), s.15

• CIT v Smt. Savita Rani

  High Court · 2002 · s.54B

• CIT v Sophia Finance Ltd

  High Court · 1993 · s.68, s.263, s.256(2)

• CIT v SPL's Siddhartha Ltd

  High Court · 2011 · s.151, s.151(2), s.148, s.147

• CIT v Sri Vijay Singh Kadan

  High Court · 2015 · s.2(14), s.2(14)(iii), s.45, s.260A

• CIT v State Bank of Mysore

  High Court · 2013 · s.35DDA, s.10(10C), s.263, s.260A

• CIT v Sundaram & Co

  High Court · 1964 · s.251, s.253

• CIT v Sunil Kumar Goel

  High Court · 2009 · s.269SS, s.271D, s.273B, s.269T

• CIT v Sunil Kumar Sharma

  High Court · 2002 · s.24, s.24(b)

• CIT v Suresh Chand Goyal

  High Court · 2007 · s.2(13), s.2(14), s.45, s.260A

• CIT v Suresh Nanda

  High Court · 2015 · s.6, s.6(1), s.6(1)(a)

• CIT v Surinder Pal Anand

  High Court · 2010 · s.44AD

• CIT v Taikisha Engineering India Ltd

  High Court · 2014 · s.14A, s.14A(2), Rule 8D, s.260A

• CIT v Talisma Corporation Pvt Ltd — software development spend is capital expenditure on scientific research deductible under s.35(1)(iv)

  High Court · 2013 · s.35, s.35(1)(iv), s.35(2), s.35(2)(iv)

• CIT v Tamilnadu Industrial Investment Corporation Ltd (Madras High Court) — the "at its option" proviso to s.36(1)(viia)(c) carves out an exception and does not depend on the corporation having positive income

  High Court · 2018 · s.36(1)(viia), s.36(1)(viia)(c), s.260A

• CIT v Tata Teleservices (Maharashtra) Ltd

  High Court · 2015 · s.254(2A), s.254(1)

• CIT v Texspin Engg & Mfg Works

  High Court · 2003 · s.45(4), s.45(1), s.48, s.2(47)

• CIT v Tony Electronics Limited

  High Court · 2009 · s.154, s.154(7), s.143(3), s.250

• CIT v Triumph International Finance (I) Ltd

  High Court · 2012 · s.269T, s.271E, s.273B

• CIT v Uberoi Sons (Machines) Ltd

  High Court · 2012 · s.22, s.23, s.23(1), s.23(1)(b)

• CIT v Union Tyres — the Commissioner (Appeals) cannot bring in a new source of income

  High Court · 1999 · s.251, s.251(1)(a)

• CIT v Universal Medicare Private Limited

  High Court · 2010 · s.2(22)(e)

• CIT v Usha International Ltd

  High Court · 2012 · s.147, s.148, s.143(3), s.143(1)

• CIT v V.S. Dempo & Co. Pvt. Ltd. (Bombay High Court, Full Bench) — section 172 is referable to section 44B, and where it applies there is no warrant for Chapter XVII or section 195

  High Court · 2016 · s.172, s.172(1), s.172(2), s.172(8)

• CIT v Vardhman Overseas Ltd

  High Court · 2011 · s.41(1), s.41(1)(a), s.28(iv), s.68

• CIT v Veekaylal Investment Co P Ltd

  High Court · 2001 · s.115J, s.45

• CIT v Vodafone Essar Gujarat Ltd (Full Bench) — clause (i) catches a provision for doubtful debts but not an actual write-off

  High Court · 2017 · s.115JB, s.115JA, s.36(1)(vii)

• CIT v Vummudi Amarendran

  High Court · 2020 · s.50C, s.45

• CIT v Worldwide Township Projects Ltd

  High Court · 2014 · s.269SS, s.269T, s.271D, s.275(1)(c)

• CIT v Y. Ramachandra Reddy

  High Court · 2014 · s.144, s.32, s.36(1)(iii), s.44AD

• CIT v Yamaha Motor India P Ltd

  High Court · 2009 · s.32, s.32(1), s.32(1)(iii), s.43(6)(c)(B)

• CIT v Zoom Communication Pvt Ltd

  High Court · 2010 · s.271(1)(c), s.32(1)(iii), s.40(a)(ii)

• CIT v. Belapur Sugar and Allied Industries (Bombay High Court) — the order under s.163 treating a person as agent of a non-resident must be passed BEFORE the notice that starts the assessment on him

  High Court · 1981 · s.163, s.163(1), s.163(2), s.148

• CIT v. Mathew (Kerala High Court) — s.115H applies wherever a person who was a non-resident Indian in a previous year becomes assessable as resident; he need not have been ASSESSED as a non-resident in an earlier year

  High Court · 2005 · s.115H, s.115C, s.115C(f), s.115D

• CIT v. N. Sundarraman (Madras High Court) — deposits funded by convertible foreign exchange routed through NRE accounts later redesignated as NRNR keep the s.115E rate, and a wrong 'resident' description in the return does not alter the assessee's real status

  High Court · 2012 · s.115C, s.115C(e), s.115E, s.115H

• CIT, Agra v M/s Oswal Exports

  High Court · 2014 · s.234A, s.234B, s.234C, s.80HHC

• CIT, Faridabad v Dinesh Verma

  High Court · 2015 · s.54B, s.2(14)(iii), s.2(42A), s.260A

• CIT, Kanpur v M/s Motilal Duli Chand

  High Court · 2014 · s.254(2), s.154, s.260A, s.35 of the Indian Income-tax Act, 1922

• CIT, Kolkata-I v Birla Corporation Ltd

  High Court · 2016 · s.244A, s.244A(1)(b), s.140A, s.154

• CIT-15 v Relcom

  High Court · 2015 · s.199, s.143(1), Rule 37BA

• CIT-25 v Vandana Properties

  High Court · 2012 · s.80-IB, s.80-IB(10)

• CIT-II v Gujarat State Financial Services Ltd

  High Court · 2014 · s.234D, s.143(1), s.143(3)

• CIT-II v SAB Industries

  High Court · 2013 · s.234B, s.80-IA, s.208, s.260A

• CIT-LTU v Union Bank of India (Bombay High Court) — section 115JB did not apply to a banking company before the Finance Act 2012, because the machinery in sub-section (2) was unworkable for it

  High Court · 2019 · s.115JB, s.115JB(1), s.115JB(2), s.115JA

• Citizen Credit Co-operative Bank Ltd v ITO (TDS Ward), Mumbai

  High Court · 2026 · s.194A(3)(v), s.194A(1), s.194A(3)(i), s.194A(3)(viia)

• Clifford Chance v DCIT

  High Court · 2008 · s.9(1)(vii), s.9(1)(i), s.5(2), s.90

• Coforge Ltd (formerly NIIT Technologies Ltd) v ACIT

  High Court · 2021 · s.35DD, s.35DD(1), s.35DD(2), s.260A

• Coimbatore District Central Co-operative Bank Ltd v ITO (TDS)

  High Court · 2015 · s.194A(3)(v), s.194A(3)(viia), s.194A(3)(i), s.194A(1)

• Colorcon Asia Pvt. Ltd. v. Joint Commissioner of Income Tax

  High Court · 2025 · s.115-O, s.90, s.90(2), s.2(43)

• Columbia Global Center in India v ITO (Exemptions), Ward-1(2), Mumbai

  High Court · 2025 · s.11, s.11(1), s.11(2), s.11(5)

• Commissioner of Income Tax v Deepak Mittal

  High Court · 2013 · s.14A, s.14A(2), s.14A(3), s.260A

• Commissioner of Income Tax v Girish Chaudhary

  High Court · 2007 · s.132(4A), s.158B, s.260A

• Commissioner of Income Tax v M/s. Sane & Doshi Enterprises

  High Court · 2015 · s.22, s.24(b), s.24(a), s.28

• Commissioner of Income Tax v SPL Infrastructure Pvt Ltd

  High Court · 2020 · s.260A, s.41(1), s.143(3)

• Commissioner of Income Tax-12 v Tip Top Typography

  High Court · 2014 · s.23(1)(a), s.23, s.22, s.260A

• Commissioner of Income-Tax v Banwari Lal Banshidhar

  High Court · 1997 · s.40A(3), s.145(1), s.256(2)

• Commissioner of Income-Tax v Shambhu Investment Pvt Ltd

  High Court · 2001 · s.22, s.28(i), s.263, s.256(2)

• Commissioner of Income-tax v. Justice R.M. Datta (Calcutta High Court, 4 July 1989) — section 176(4) deems the receipt to be income but creates no further fiction bringing it under 'Profits and gains of business, profession or vocation', so arrears received after the profession ceased escape the charge

  High Court · 1989 · s.176(4), s.176, s.4, s.14

• Concentrix Services Netherlands B.V. and Optum Global Solutions International B.V. v ITO (TDS) — OVERRULED

  High Court · 2021 · DTAA art 10, DTAA art 10(2), s.90, s.90(1)

• Conceria International P Ltd v ITO

  High Court · 2023 · s.234E, s.200A, s.200A(1)(c), s.200(3)

• Contemporary Brokers Pvt Ltd v CBDT

  High Court · 2023 · s.194R

• Coromondel Cabeles P Ltd v ACIT

  High Court · 2025 · s.80AC, s.80-IB(10), s.139(1), s.260A

• Coursera Inc v. Income Tax Officer TDS 1(2)(1) — a s.197 order that ignored the 2021 amendment to s.10(50) was set aside, and the receipts exigible to equalisation levy must be excluded before the withholding rate is fixed

  High Court · 2021 · s.197, s.197(1), s.195, s.10(50)

• Court On Its Own Motion v CIT

  High Court · 2013 · s.199, s.203, s.245, s.143(1)

• CS & Sons v NFAC

  High Court · 2022 · s.144B

• D. Komalakshi v Dy. CIT — no money, no appeal: the section 249(4) bar bites even where the whole search and the block assessment are challenged

  High Court · 2006 · s.249(4), s.249, s.158BC, s.132

• D.B.S. Financial Services Pvt Ltd v M. George, ITO

  High Court · 1993 · s.133(6), s.133

• Dahod Sahakari Kharid Vechan Sangh v CIT

  High Court · 2006 · s.251, s.253

• Danesh A. Irani v CIT — proportionate deduction under s.38 where only part of the premises is occupied for the business

  High Court · 2010 · s.38, s.38(2), s.30, s.31

• Danisco India P Ltd v Union of India

  High Court · 2018 · s.206AA, s.90(2), s.195

• Daujee Abhushan Bhandar P Ltd v UOI

  High Court · 2022 · s.147, s.148, s.149, s.282

• Deepak Extrusions P Ltd v DCIT

  High Court · 2017 · s.147, s.148, s.143(3)

• Deepak Maratha v Union of India

  High Court · 2026 · s.115BBE, s.68, s.271AAC, s.4

• Delhi Development Authority v Union of India

  High Court · 2012 · s.142(2A), s.142(2C), s.12AA, s.13(3)

• Deloitte Consulting India Pvt Ltd v Assessment Unit, NFAC

  High Court · 2025 · s.92CC, s.92CD, Rule 10-O, Rule 10P

• Devarsh Pravinbhai Patel v ACIT

  High Court · 2018 · s.205, s.199, s.221(1), s.245

• Dhruv Anand v State of U.P.

  High Court · 2025 · MSMED s.15, MSMED s.16, MSMED s.2(n), s.43B(h)

• Diebold Nixdorf India Pvt. Ltd. v CBDT

  High Court · 2026 · s.115BAA, s.115BAA(5), s.119(2)(b), s.139(1)

• Dipen Laljibhai Mandalia v DGIT

  High Court · 2013 · s.132(1)(c), s.132, s.131(1A), s.133A

• DIT (Exemption) v Charanjiv Charitable Trust

  High Court · 2014 · s.11, s.13, s.13(1)(c), s.13(2)

• DIT (Exemption) v Keshav Social & Charitable Foundation

  High Court · 2005 · s.68, s.11, s.12A

• DIT (International Taxation) v Schlumberger Asia Services Ltd (Full Bench)

  High Court · 2019 · s.44BB, s.44BB(1), s.44BB(2), s.44BB(3)

• DIT (International Taxation) v Venkatesh Karrier Ltd — Article 8 of the India-UAE treaty ousts the section 172 levy where the ship belongs to a UAE resident

  High Court · 2012 · s.172, s.172(3), s.260A, s.90

• DIT (International Taxation) v. Alcatel Lucent USA Inc. — the 'volte face' ground for charging s.234B interest on a non-resident, and its reversal by the Supreme Court

  High Court · 2013 · s.234B, s.209, s.209(1)(d), s.195

• DIT (International Taxation) v. GE Packaged Power Inc. — filing a NIL return at reassessment does not make a non-resident liable to s.234B interest for a pre-2012 year

  High Court · 2015 · s.234B, s.209, s.209(1)(d), s.195

• DIT v Copal Research Limited, Mauritius

  High Court · 2014 · s.9(1)(i), s.195, s.245R

• DIT v Ericsson AB

  High Court · 2011 · s.9(1)(vi), s.9(1)(i), s.234B, s.142(1)

• DIT v Guy Carpenter & Co Ltd

  High Court · 2012 · s.9(1)(vii), s.260A, s.90

• DIT v Jyoti Foundation

  High Court · 2013 · s.263, s.147

• DIT v Manoj Kumar Reddy Nare

  High Court · 2011 · s.6, s.6(1), s.6(1)(c)

• DIT v Mitchell Drilling International Pvt Ltd

  High Court · 2015 · s.44BB, s.44BB(1), s.44BB(2), s.44BB(3)

• DIT v New Skies Satellite BV

  High Court · 2016 · s.9(1)(vi), s.260A

• DIT v OHM Ltd

  High Court · 2012 · s.44BB, s.44DA, s.9(1)(vii), s.197

• DIT v Sheraton International Inc

  High Court · 2009 · s.9(1)(vi), s.9(1)(vii), s.90

• Divya Capital One Private Limited v ACIT

  High Court · 2022 · s.148A, s.148, s.147, s.149

• DLF Home Developers Ltd v National Faceless Assessment Centre

  High Court · 2023 · s.170A, s.153, s.153(1), s.143(3)

• DLF Homes Panchkula Pvt Ltd v JCIT

  High Court · 2023 · s.194-I, s.194C, s.201

• Dr J.M. Mokashi v CIT

  High Court · 1993 · s.64(1)(ii), s.64, s.256(1)

• Dr Mathew Cherian v ACIT

  High Court · 2022 · s.28(i), s.2(36), s.15, s.147

• Dr. M. Manohar v. ACIT (Madras High Court) — the s.115H benefit does not extend to interest earned on interest that was re-deposited with the original sum; 'derived from' requires a direct nexus with the foreign exchange asset

  High Court · 2011 · s.115H, s.115C, s.115C(b), s.115C(c)

• Dr. Manoj Khanna v ITO

  High Court · 2025 · s.276B, s.278B, s.278E, s.2(35)

• Dr. Prannoy Roy v CIT

  High Court · 2001 · s.234A, s.234B, s.234C, s.139(1)

• Dr. V.S. Chauhan v Director of Income Tax (Investigation)

  High Court · 2011 · s.133(6), s.135, s.133

• East India Hotels Ltd v CBDT

  High Court · 2009 · s.194C, s.194-I, s.194J, s.393 (Act of 2025)

• Enanalloor Service Co-operative Bank Ltd v ITO (I & CI)

  High Court · 2020 · s.133(6), s.272A(2)(c), s.133

• EPCOS Electronic Components SA v UOI

  High Court · 2019 · s.264, s.143(1), s.115A, s.90

• Fakir Mohmed Haji Hasan v CIT

  High Court · 2000 · s.69A, s.69, s.69B, s.69C

• FCS Manufacturing (India) Pvt Ltd v DDIT

  High Court · 2022 · s.281B, s.132(9B), s.132(9C), s.148

• Flipkart India Private Limited v ACIT

  High Court · 2017 · s.246, s.246A, s.143(2)

• Forzza Projects Private Limited v Principal Commissioner of Income Tax

  High Court · 2021 · s.276C, s.276C(2), s.278E

• Foseco India Ltd. Company v. Assistant Commissioner of Income Tax

  High Court · 2026 · s.115-O, s.90, s.90(2), s.2(43)

• Frontier Information Tech Ltd v DCIT

  High Court · 2024 · s.43B, s.43B(d), s.43B(e), s.43B(h)

• G R Infraprojects Limited v ACIT

  High Court · 2024 · s.155, s.155(18), s.270A, s.270A(3)

• G. Srinivasan v Union of India — the twenty-lakh gratuity ceiling applies by date of retirement, and a PSU retiree who left before 29 March 2018 cannot have it

  High Court · 2020 · s.10(10), s.10(10)(ii), s.10(10)(iii)

• Gandhi Realty (India) P Ltd v Asst/Jt/Dy CIT

  High Court · 2021 · s.144B, s.143(3), s.142(1), s.156

• Gandhi Trading v ACIT (Bombay)

  High Court · 1999 · s.281B

• Ganesh Chhababhai Vallabhai Patel v. CIT (Gujarat High Court) — a s.161(1) assessment on the trustee carries the rate applicable to the beneficiary's TOTAL income, and s.154 rectification lies where it did not

  High Court · 2002 · s.161, s.161(1), s.166, s.154

• Ganesh Dass Khanna v ITO

  High Court · 2023 · s.149(1)(a), s.149(1)(b), s.148, s.148A(d)

• Ganpati Fincap Services Pvt Ltd v CIT

  High Court · 2017 · s.153C, s.153A, s.132, s.133A

• Gateway Terminals India v DCIT

  High Court · 2025 · s.80-IA

• GE Capital Mauritius Overseas Investments v DCIT

  High Court · 2021 · s.241A, s.143(1), s.143(1D), s.143(2)

• GE Capital US Holdings Inc v DCIT

  High Court · 2024 · s.270A, s.270A(2), s.270A(9), s.270AA

• GE Energy Parts Inc v CIT

  High Court · 2018 · s.9, s.9(1)(i), s.90, DTAA art 5(1)

• GE Oil & Gas India P Ltd v Addl/Jt/Dy/Asst CIT

  High Court · 2023 · s.144B, s.144C, s.143(3), s.92CA

• General Motors India Pvt Ltd v DCIT

  High Court · 2012 · s.32(2), s.147, s.148

• Genesys International Corporation Ltd v ACIT

  High Court · 2026 · s.10AA, s.147, s.148

• Genpact India P Ltd v DCIT

  High Court · 2024 · s.244A, s.245, s.250, s.154

• German Remedies Ltd v DCIT

  High Court · 2005 · s.147, s.148, s.151, s.40(a)

• Ghanshyam Dalmia v Pr. CIT (Central)

  High Court · 2025 · DTVSV 2024, s.132, s.132A, s.133A

• Ghaziabad Development Authority v Union of India

  High Court · 2016 · s.201, s.201(1A), s.201(2), s.194A

• Girnar Investment Ltd v CIT

  High Court · 2012 · s.220(2), s.220(2A), s.156, s.244A

• Godaddy.Com LLC v ACIT

  High Court · 2023 · s.9(1)(vi), s.260A, DTAA art 12(3)(a)

• Goodricke Group Ltd v CIT-II, Kolkata — the s.33AB deduction is taken in computing the composite tea profit BEFORE rule 8 splits it sixty-forty, not on the forty per cent

  High Court · 2011 · s.33AB, s.33AB(1), s.260A, s.80HHC

• Gopal Vazirani v Principal Commissioner of Income Tax

  High Court · 2024 · s.240, s.264, s.143(1), s.48

• Gouli Mahadevappa v ITO

  High Court · 2012 · s.50C, s.54F, s.48, s.45

• Greater Noida Industrial Development Authority v Union of India

  High Court · 2018 · s.10(46), s.2(15), s.11

• Grihalakshmi Vision v Addl CIT

  High Court · 2015 · s.271D, s.271E, s.275(1)(c), s.275

• Gstaad Hotels Pvt Ltd v Assistant Commissioner of Income Tax

  High Court · 2026 · s.35AD, s.35AD(8)(f), s.73A, s.72

• Gujarat State Fertilisers & Chemicals Ltd v Dy CIT

  High Court · 2016 · s.244A, s.154

• Gul Gopaldas Daryani v ITO (Gujarat)

  High Court · 2014 · s.179, s.179(1)

• Gwalior Rayon Silk v CIT

  High Court · 1982 · s.192, s.201(1), s.201(1A), s.200

• H.J. Siwani v Income Tax Department

  High Court · 2026 · BMA s.50, BMA s.55, s.276C(1), s.277

• Harjeet Surajprakash Girotra v Union of India

  High Court · 2019 · s.282, s.147, s.148, s.149

• Harman Connected Services Corporation India Pvt Ltd v Joint Secretary

  High Court · 2022 · s.90(2), Rule 44G, Rule 44G(5), Rule 44H

• Harsh Dipak Shah v Union of India (Gujarat)

  High Court · 2022 · s.220(6), s.220, s.153A, s.143(3)

• Haryana Acrylic Manufacturing Co v CIT

  High Court · 2008 · s.147, s.148, s.149

• Haryana State Industrial Development Corporation v CIT (Punjab and Haryana High Court) — the provision made in the current year itself sits in the credit balance and reduces the bad-debt write-off

  High Court · 2010 · s.36(1)(vii), s.36(1)(viia), s.36(2), s.36(2)(v)

• Herald Global Ventures Private Limited v CCIT-1, Ahmedabad

  High Court · 2026 · s.115BAA, s.115BAA(5), s.80-IAC, s.119(2)(b)

• Hexaware Technologies Ltd v ACIT

  High Court · 2024 · s.147, s.148, s.148A, s.149

• High Vista Buildcon P Ltd v NFAC

  High Court · 2026 · s.250, s.270A, s.271AAC(1), s.68

• Hinduja Global Solutions Ltd v PCIT — Chapter X-A invoked on an NCLT-sanctioned demerger: Rule issued because no appeal lies, and the s.144BA reference, the directions and the assessments stayed

  High Court · 2025 · s.144BA, s.144BA(14), s.95, s.96

• Hindustan Lever Ltd v R.B. Wadkar

  High Court · 2004 · s.147, s.148, s.143(3)

• Homi Phiroz Ranina v State of Maharashtra

  High Court · 2003 · s.276B, s.278B, s.2(35), s.204

• Honeywell Technology Solutions Lab P Ltd v DCIT

  High Court · 2025 · s.244A, s.244A(1A), s.153(5), s.254

• Hosmat Hospital P Ltd v ACIT

  High Court · 2021 · s.194J, s.192, s.201

• Hosur Bata Employees Union v Principal Chief Commissioner of Income Tax

  High Court · 2026 · s.89, s.10(10C), s.10(10C)(ii), s.17(3)

• Huawei Telecommunications India P Ltd v ACIT

  High Court · 2025 · s.245, s.143(1)

• Humayun Suleman Merchant v CCIT

  High Court · 2016 · s.54F, s.54F(4), s.139(1), s.139

• IDFC Ltd v Dy CIT

  High Court · 2023 · s.149(1)(b), s.149, s.148

• Income Tax Officer v Rajendra Prasad Vaish

  High Court · 2024 · s.276CC, s.278E, s.139(1), s.271(1)

• Income-Tax Department v Vishweshwara Rao Chava

  High Court · 2025 · s.276B, s.278B, s.2(35), s.278AA

• Incredible Unique Buildcon P Ltd v ITO

  High Court · 2023 · s.205, s.199, s.237

• Indcom v Commissioner of Income-Tax (TDS)

  High Court · 2011 · s.194E, s.115BBA, s.194J, s.260A

• Indglonal Investment & Finance Ltd v ITO

  High Court · 2011 · s.237, s.239, s.240, s.242

• India Trade Promotion Organisation v DGIT (Exemptions)

  High Court · 2015 · s.2(15), s.10(23C)(iv), s.154

• Indo Arya Central Transport Ltd v CIT (TDS)

  High Court · 2018 · s.276B, s.278B, s.278AA, s.279(1)

• Indorama Synthetics (India) Ltd v Additional CIT

  High Court · 2016 · s.92CA, s.92CA(1), s.92CA(2), s.92CA(2A)

• Indus Finance Corporation Ltd v CIT

  High Court · 2015 · s.154, s.154(1A), s.154(1), s.154(2)

• Indwell Constructions v CIT

  High Court · 1998 · s.145, s.40(b), s.29, s.263

• Initiating Officer, ACIT (Benami Prohibition) v Appellate Tribunal

  High Court · 2022 · Benami s.24(5), Benami s.26(7)

• Institute of Chartered Accountants of India v DGIT (Exemptions)

  High Court · 2013 · s.2(15), s.10(23C)(iv), s.11, s.13

• International Hospital Ltd v DCIT

  High Court · 2024 · s.292B, s.147, s.148, s.148A(b)

• ITO v MKY Constructions P Ltd

  High Court · 2025 · s.276B, s.278AA, s.278E, s.278B

• ITO v MKY Constructions Private Limited

  High Court · 2025 · s.276B, s.278AA, s.278B, s.278E

• ITO v Parikh Transport Co.

  High Court · 2014 · s.54EC, s.54E, s.50, s.45

• IVRCL-KBL (JV) v ACIT

  High Court · 2016 · s.199, s.199(1), s.199(3), s.194C

• J. Lalhmingliana v Union of India

  High Court · 1988 · s.10(26), s.10(26A)

• Jagesh Savjani v Union of India

  High Court · 2023 · s.179

• Jagran Prakashan Ltd v DCIT (TDS)

  High Court · 2012 · s.194H, s.201, s.201(1A), s.191

• Jai Singh Goel v CCIT

  High Court · 2022 · s.276CC, s.278E

• Jain Metal Rolling Mills v Union of India

  High Court · 2023 · s.245C(5), s.245A, s.245B, s.245D

• Jatinder Singh Bhangu v Union of India

  High Court · 2024 · s.151A, s.148, s.144B, s.148A

• Jay Metal Industries Pvt. Ltd. v CIT

  High Court · 2017 · s.56(2)(iii), s.56, s.57, s.57(iii)

• Jayesh T Kotak v DCIT

  High Court · 2020 · s.2(22)(e), s.147, s.148, s.148(2)

• Jaykumar B. Patil v JCIT

  High Court · 2025 · s.2(22)(e), s.260A

• JCB India Ltd v DCIT

  High Court · 2017 · s.144C, s.144C(1), s.92CA, s.92CA(3A)

• JCIT v Ganesh Agarwal

  High Court · 2026 · s.275(1)(c), s.271DA, s.274, s.269ST

• Jet Privilege Pvt Ltd v DCIT

  High Court · 2021 · s.245, s.143(1), s.244A, s.220(6)

• Jindal Stainless Ltd v DCIT

  High Court · 2023 · s.245, s.220(6), s.244A, s.271(1)(c)

• Jitendra M. Doshi v CCIT

  High Court · 2025 · s.220(2), s.220(2A)

• Joint Investments Pvt Ltd v CIT

  High Court · 2015 · s.14A, s.14A(2), s.14A(3), Rule 8D

• Jyotsna Suri v DDIT (Inv.)

  High Court · 2025 · BMA s.84, BMA s.10, BMA s.3(2), s.281B

• K S Bilawala v PCIT

  High Court · 2024 · s.119(2)(b), s.143(1)

• K. Gopalakrishnan v Central Board of Direct Taxes

  High Court · 1993 · s.10(10), s.10(10AA)

• K.2058 Saravanampatti Primary Agricultural Co-operative Credit Society Ltd v ITO

  High Court · 2020 · s.80P, s.80P(2)(a)(i), s.80P(4), s.56

• K.K. Builders v DCIT

  High Court · 2026 · s.153D, s.153A, s.132, s.260A

• K.R. Kothandaraman v CIT

  High Court · 1965 · s.15, s.17(1)

• K.V. Kuppa Raju v Government of India

  High Court · 1999 · s.64(1A), s.64, s.10(32), s.80U

• K2 Family Private Trust v DCIT — the return utility cannot block the set-off order the assessee is entitled to claim

  High Court · 2025 · s.111A, s.70, s.70(2), s.139(5)

• Kailashben Manharlal Chokshi v CIT

  High Court · 2008 · s.132(4), s.132, s.256(1)

• Kamal Kumar Kalia v Union of India

  High Court · 2019 · s.10(10AA)

• Kamal Nayan Singh v DCIT

  High Court · 2023 · s.254(2), s.260A, s.158BC, s.158BB

• Kankanala Ravindra Reddy v ITO

  High Court · 2023 · s.151A, s.148A, s.148, s.144B

• Kanubhai M Patel HUF v Hiren Bhatt

  High Court · 2010 · s.147, s.148, s.149

• Kanyakaparameshwari Co-operative Society Ltd v CCIT

  High Court · 2024 · s.80P, s.80AC, s.119(2)(b), s.139(1)

• Karnataka Bank Ltd v Secretary, Government of India (Karnataka High Court)

  High Court · 2001 · s.133(6), s.133

• Karti P. Chidambaram v Deputy Director of Income Tax (Investigation)

  High Court · 2020 · s.276C, s.276C(1), s.277, s.278

• Kartik Vijaysinh Sonavane v DCIT

  High Court · 2021 · s.205, s.199, s.201, s.154

• KEC International Ltd v B.R. Balakrishnan

  High Court · 2001 · s.226, s.226(3), s.156, s.143(3)

• Kechery Service Co-operative Bank Ltd v CIT (CIB)

  High Court · 2003 · s.133(6), s.133

• Kenneth Malcolm Holland v DCIT (International Taxation), Gurgaon

  High Court · 2021 · DTAA art 22, s.90, s.90(4), s.90(5)

• Kerala State Bamboo Corporation Ltd v CIT

  High Court · 1998 · s.139(9), s.139(9) proviso, s.139(9) Explanation, s.44AB

• Kern Enterprise Ltd v Deputy Commissioner of Income Tax

  High Court · 2026 · s.6(3), s.6(3)(ii), s.155(14A), s.143(1)

• Kishorebhai Bhikhabhai Virani v ACIT

  High Court · 2014 · s.74, s.70, s.10(38), s.45

• Kohinoor Educational Services Pvt Ltd v Union of India

  High Court · 2025 · s.201, s.201(1), s.40(a)(ia)

• Kohinoor Educational Services Pvt Ltd v Union of India

  High Court · 2026 · s.201(1), s.139

• Kohinoor Educational Services v Union of India

  High Court · 2026 · s.201(1) first proviso, s.139, s.40(a)(ia), Rule 31ACB

• Kottayam Co-operative Land Mortgage Bank v CIT

  High Court · 1987 · s.80P(2)(c), s.80P

• Krishna Das Agrawal v Income Tax Department

  High Court · 2022 · BMA s.15, BMA s.41, BMA s.46, BMA s.47

• Krishna Diagnostic Pvt Ltd v ITO

  High Court · 2023 · s.133(6), s.148A, s.148, s.147

• Krishnagopal B Nangpal v DCIT

  High Court · 2025 · s.54, s.45

• Kulwinder Paul Singh v CBDT

  High Court · 2025 · s.250(6A), s.250

• Kunal Structure (India) Pvt Ltd v Dy CIT

  High Court · 2019 · s.139, s.139(1), s.139(3), s.139(5)

• Kundlas Loh Udyog v Union of India

  High Court · 2024 · s.226, s.226(3)

• L. T. Stock Brokers Pvt. Ltd. v Chief Commissioner of Income Tax

  High Court · 2025 · s.279(2), s.279

• L. Venkataramana Raju v. Union of India (Karnataka High Court) — where compensation is payable under the RFCTLARR Act, 2013, section 96 of that Act exempts it from income-tax and from TDS even though the land is not agricultural and section 10(37) cannot apply

  High Court · 2022 · s.10(37), s.194LA, s.2(14)(iii), s.96 RFCTLARR Act, 2013

• L.R. Gupta v Union of India

  High Court · 1991 · s.132(1)(c), s.132(1)(b), s.131, s.132(1)

• Lachman Dass Bhatia Hingwala (P) Ltd v ACIT

  High Court · 2010 · s.254(2), s.254(1)

• Lalitamba Pattina Souharda Sahakari Niyamita v ITO

  High Court · 2018 · s.80P, s.80P(1), s.80P(2)(a)(i), s.80P(2)(d)

• Late Lal Chand Verma (through legal heir) v Union of India

  High Court · 2025 · s.148, s.148A(b), s.148A(d), s.159

• Leo Edibles & Fats Ltd v Tax Recovery Officer

  High Court · 2018 · s.178, s.281, s.222

• Li & Fung India Pvt Ltd v CIT

  High Court · 2013 · s.92C, s.92CA, s.92CA(3), s.144C(1)

• Life Insurance Corporation of India v Union of India

  High Court · 2003 · s.10(14), s.10(14)(i), s.10(14)(ii), Rule 2BB

• Limbabhai Ishwarbhai Jodhani v ACIT (Gujarat High Court) — section 50C fixes the stamp valuation authority's value; the Assessing Officer cannot assume a higher one

  High Court · 2023 · s.50C, s.50C(1), s.147, s.148

• Linde AG, Linde Engineering Division v DDIT

  High Court · 2014 · s.2(31), s.245Q, s.197

• Luxe Panel Distributors v Additional Commissioner of Customs

  High Court · 2025 · MSMED s.2(n), MSMED s.15, s.43B(h)

• M/s Ashok Leyland Finance Ltd v DCIT (Madras High Court) — a non-banking financial company cannot claim a deduction for a provision against non-performing assets beyond the amount the statute recognises

  High Court · 2022 · s.36(1)(viia), s.36(1)(viia)(d), s.36(1)(vii), s.260A

• M/s Atlantic Shipping Pvt Ltd v ITO (International Taxation)

  High Court · 2025 · s.172, s.172(3), s.90, s.260A

• M/s Bhaskar & Co v CIT

  High Court · 2009 · s.184, s.184(2), s.184(3), s.184(4)

• M/s Gie Jewells v PCIT

  High Court · 2018 · s.115JC, s.115JD, s.115JD(4), s.115JA

• M/s Kanoria Energy and Infrastructure Ltd v CCIT

  High Court · 2026 · s.115BAA, s.115BAA(5), s.119(2)(b), s.139(1)

• M/s Sivasakthi Threads v Deputy Commissioner of Income-tax

  High Court · 2026 · s.79A, s.32(2), s.70, s.71

• M/s Swabhimani Souharda Credit Co-operative Ltd v Government of India

  High Court · 2020 · s.2(19), s.80P, s.80P(1)

• M/s. Indira Industries v Principal Commissioner of Income Tax

  High Court · 2018 · s.263(2), s.263, s.143(3), s.147

• M/s. Queen Agencies v ACIT

  High Court · 2021 · s.220(6), s.220(3), s.220(7), s.246

• Madhushree Gupta v Union of India

  High Court · 2009 · s.271(1B), s.271(1)(c), s.274

• Madhya Pradesh Audyogik Kendra Vikas Nigam Ltd v DCIT

  High Court · 2017 · s.226(3), s.220(6), s.156, s.154

• Maganbhai Hansrajbhai Patel v ACIT

  High Court · 2012 · s.179, s.179(1), s.156, s.2(43)

• Mahadev Balai v ITO

  High Court · 2017 · s.54B

• Mahender Pal Narang v Central Board of Direct Taxes

  High Court · 2020 · s.56(2)(viii), s.57(iv), s.145A, s.10(37)

• Maheshwari Agro Industries v Union of India

  High Court · 2011 · s.220(6), s.246A, s.220(2), s.221

• Malik Packaging v CIT

  High Court · 2005 · s.144, s.143(2), s.264

• Man Truck & Bus India P. Ltd. v Assessment Unit

  High Court · 2025 · s.92CD(1), s.92CD(3), s.270A, s.143(3)

• Manas Sewa Samiti v Addl. CIT

  High Court · 2021 · s.10(23C)(iiiad), s.10(23C), s.12AA

• Manav Menon v Deputy Commissioner of Income Tax

  High Court · 2023 · s.276CC, s.139(1), s.278E, s.142(1)(i)

• Manian Transports v S. Krishna Moorthy, Income-Tax Officer

  High Court · 1990 · s.277, s.276C(1), s.278B, s.2(31)

• Manik Seth v Initiating Officer, BPU, Ludhiana

  High Court · 2026 · Benami s.40, Benami s.40(2), Benami s.26(3), Benami s.24(4)

• Manipal Education and Medical Group India Pvt Ltd v ACIT — where the s.148 reassessment falls, the s.144BA(1) and (2) GAAR notices issued inside it fall with it as consequential

  High Court · 2023 · s.144BA, s.144BA(1), s.144BA(2), s.148

• Manjeet Singh Chawla v Dy CIT (TDS)

  High Court · 2025 · s.17(2), s.197, s.192, s.45

• Manohar Lal Poddar v Union of India

  High Court · 2025 · DTVSV 2020, s.154, s.264

• Manohar Ramabtar Jhunjhunwala v PCIT

  High Court · 2026 · s.199, s.205, s.203, s.245

• Mantra Industries Ltd v NFAC

  High Court · 2021 · s.144B, s.144B(9), s.144, s.156

• Maple Logistics P Ltd v Pr Chief CIT

  High Court · 2019 · s.241A, s.143(1), s.143(1D), s.143(2)

• Mastek Limited v ACIT

  High Court · 2023 · s.154, s.154(7), s.10A, s.143(3)

• Meera Pandey v UOI

  High Court · 2024 · Benami s.24(1), Benami s.24(3), Benami s.2(8), Benami s.2(9)

• Meet Lalwani v ITO

  High Court · 2023 · s.148, s.148A, s.147, s.159

• Mentaura Technologies Pvt Ltd v PCIT Delhi

  High Court · 2026 · s.115BAA, s.119(2)(b), s.139(1)

• Mewar Polytex Ltd v ACIT

  High Court · 2016 · s.2(22)(e), s.10(34), s.115-O, s.2(24)

• Millennia Developers (P) Ltd v DCIT

  High Court · 2010 · s.37(1), Explanation 1 to 37(1), s.260A

• Mirae Asset Venture Investments India Pvt Ltd v PCIT-6

  High Court · 2025 · s.115BAA, s.115BAA(5), s.119(2)(b), s.139(1)

• Mirum Digital Pvt Ltd v PCIT

  High Court · 2026 · s.263

• Mjunction Services Ltd v Union of India

  High Court · 2021 · s.194-O

• Mohammed Kaleem Ullah v Principal Chief Commissioner of Income Tax

  High Court · 2026 · s.139(8A), s.143(2), s.143(3), s.144B

• Mohd. Farhan A. Shaikh v ACIT (Full Bench)

  High Court · 2021 · s.271(1)(c), s.274, s.153C, s.153A

• Mohmmad Zamir Khan v ACIT

  High Court · 2019 · s.179, s.2(43), s.170, s.177

• Molasi Primary Agricultural Cooperative Credit Society Ltd v ITO

  High Court · 2022 · s.194N, s.197

• Mon Mohan Kohli v ACIT

  High Court · 2021 · s.148, s.147, s.148A, s.149

• Mr. Anandkumar v ACIT

  High Court · 2020 · s.44AD, s.28(v), s.40(b), s.260A

• Mrs. Kannammal v ITO

  High Court · 2019 · s.220(6), s.220, s.119, s.221(1)

• Mukundbhai Manubhai Patel v ACIT

  High Court · 2025 · s.148, s.148A, s.148A(b), s.148A(d)

• Munchener Ruckversicherungs Gesellshaft AG v CIT (International Taxation)

  High Court · 2024 · s.155(14), s.199, s.264, s.143(1)

• Munjal BCU Centre of Innovation and Entrepreneurship v Commissioner of Income Tax (Exemptions)

  High Court · 2024 · s.282(1), s.282, s.12A(1)(ac)(iii)

• Munnidevi Sitani v Benami Prohibition Unit (2)

  High Court · 2026 · Order XLVII r.7 CPC, Benami s.40(5), Benami s.40(2)(f), Benami s.49

• Murali Export House v CIT

  High Court · 1995 · s.139(9), s.139(9) Explanation, s.80HHC, s.80HHC(4)

• N.P. Subair v ITO

  High Court · 2015 · s.281B, s.281B(2)

• Nagendra Choudhary v Union of India

  High Court · 2025 · s.276C(1), s.271AAB, s.278E, s.260A

• Namdhari Seeds Pvt Ltd v CIT

  High Court · 2011 · s.10(1), s.2(1A)

• Naresh Bhavani Shah (HUF) v CIT

  High Court · 2017 · s.199, s.264, s.143(1), s.203

• National Federation of Insurance Field Workers of India v Union of India

  High Court · 2008 · s.10(14), s.10(14)(i), Rule 2BB, s.192

• National Petroleum Construction Company v DIT

  High Court · 2016 · s.9(1)(i), s.90, s.44BB, s.5

• Navin Jolly v ITO

  High Court · 2020 · s.54F, s.22, s.45

• Nawal Kishore Chowdhury v ITO

  High Court · 1979 · s.65, s.63, s.62, s.61

• Neeraj Bharadwaj v ACIT

  High Court · 2025 · s.153C, s.153A, s.132

• Nemi Chand Kothari v CIT

  High Court · 2003 · s.68

• Nexus Feeds Ltd v ACIT

  High Court · 2022 · Benami s.2(9)(A), Benami s.2(9)(C), Benami s.3, Benami s.24

• Niharika Jain v Union of India

  High Court · 2019 · Benami s.2(9), Benami s.3, Benami s.24, Benami s.53

• Nikhill Taneja v ADIT (Inv.)

  High Court · 2026 · BMA s.15, BMA s.15(3), BMA s.15(4)

• Nirlon Ltd v Deputy Commissioner of Income Tax

  High Court · 2024 · s.276C, s.277, s.278B, s.278E

• Nishith M. Desai v CIT

  High Court · 2012 · s.220(6), s.245

• Nishithkumar Mukeshkumar Mehta v Dy CIT

  High Court · 2024 · s.17(2), s.192, s.197, s.15

• Nokia India P Ltd v Addl CIT

  High Court · 2018 · s.153, s.142(2A), s.142(2C)

• Nortel Networks India International Inc v DIT

  High Court · 2016 · s.9(1)(i), s.9, s.234B

• Oberoi Building & Investment (P) Ltd v CIT-II, Kolkata

  High Court · 2023 · s.22, s.27, s.27(iiib), s.28

• Optum Global Solutions India Pvt Ltd v PCIT

  High Court · 2025 · s.92CD, s.92CD(1), s.92CD(3), s.92CC

• P. Alikunju, M.A. Nazeer Cashew Industries v CIT

  High Court · 1987 · s.54D, s.33B, s.80J

• P. S. Srijan Height Developers v ACIT

  High Court · 2026 · s.245, s.220(6), s.143(1), s.246A

• P.A. Jose v Union of India — ICDS II displaced LIFO from AY 2017-18, but opening and closing stock cannot be valued on two different methods

  High Court · 2024 · s.145A, s.145, s.145(2), ICDS II

• Paani Foundation v DCIT

  High Court · 2024 · s.11, s.11(7), s.147, s.148

• Pacific Energy Private Limited v ITO

  High Court · 2023 · s.152, s.147, s.148, s.115JA

• Padma Sree Chigurupati v Union of India

  High Court · 2024 · s.179

• Pankaj Kumar v CIT (Patna High Court) — section 45(5A) is prospective; a joint development agreement signed before 1 April 2018 is taxed in the year of transfer under section 2(47)(v)

  High Court · 2023 · s.45(5A), s.45, s.48, s.2(47)(v)

• Paradigm Geophysical Pty Ltd v CIT (International Taxation)-3

  High Court · 2020 · s.44BB, s.44BB(1), s.44DA, s.44DA(1)

• Parmesh Chand Yadav v ITO

  High Court · 2022 · s.148A, s.148A(b), s.148A(d), s.148

• Patco Investment & Consultancy Services Pvt Ltd v ACIT

  High Court · 2015 · s.94(7), s.14A, s.260A

• Pattambi Service Co-operative Bank Ltd v Union of India

  High Court · 2014 · s.133(6), s.133

• Paul Mathews and Sons v CIT

  High Court · 2003 · s.133A, s.133A(3)(iii), s.132(4), s.263

• Pawan Kumar Goel v Union of India

  High Court · 2019 · s.133A, s.133A(4), s.133A(6), s.131(1)

• PCIT (Central), Jaipur v Aacharan Enterprises Pvt Ltd

  High Court · 2020 · s.115BBE, s.68, s.71, s.72

• PCIT (IT)-2 Mumbai v Gemological Institute of America Inc

  High Court · 2026 · s.92CC, s.92CD, s.92C(3), s.92C(4)

• PCIT v Abdul Zahid — admitted tax paid after the appeal was filed but before the Commissioner (Appeals) decided it: the appeal must be heard on merits

  High Court · 2017 · s.249(4), s.249, s.260A

• PCIT v Agroha Fincap Ltd — an accommodation-entry case falls within exception (h) of the CBDT circular, so the monetary limit does not save the assessee

  High Court · 2025 · s.268A, s.260A, s.151, s.147

• PCIT v Alchemist Ltd; PCIT v Uno Minda Ltd

  High Court · 2024 · s.14A, s.14A(2), Rule 8D

• PCIT v Ami Industries (India) P Ltd

  High Court · 2020 · s.68

• PCIT v Anand Kumar Jain (HUF)

  High Court · 2021 · s.132(4), s.153A, s.153C

• PCIT v Asian Mills P Ltd

  High Court · 2021 · s.40(a)(ia), s.194C, s.194-I, s.32

• PCIT v Best Infrastructure (India) P Ltd

  High Court · 2017 · s.68, s.132, s.132(4), s.153A

• PCIT v Burda Druck India Pvt Ltd

  High Court · 2023 · s.79, s.72, s.32(2), s.74

• PCIT v Chain House International (P) Ltd

  High Court · 2018 · s.68

• PCIT v Cinestaan Entertainment P Ltd

  High Court · 2021 · s.56(2)(viib), Rule 11UA(2)(b), s.2(24)(xvi), s.133(6)

• PCIT v Colo Colour Private Limited

  High Court · 2025 · s.271(1)(c), s.148

• PCIT v Drisha Impex (P) Ltd

  High Court · 2025 · s.69C, s.37(1), s.133(6), s.147

• PCIT v DSG Papers (P) Ltd

  High Court · 2023 · s.145(3), s.147, s.148, s.143(3)

• PCIT v Era Infrastructure (India) Ltd

  High Court · 2022 · s.14A, Rule 8D

• PCIT v Forum Sales Pvt Ltd — an estimate cannot be made without first rejecting the books under s.145(3)

  High Court · 2024 · s.145, s.145(1), s.145(2), s.145(3)

• PCIT v Future First Info Services P Ltd

  High Court · 2022 · s.40(a)(ia), s.40A(2), s.40A(2)(b), s.201

• PCIT v G&G Pharma India Ltd

  High Court · 2015 · s.147, s.148, s.143(3)

• PCIT v IL & FS Energy Development Company Ltd

  High Court · 2017 · s.14A, Rule 8D, s.115JB, s.57(iii)

• PCIT v Inderjit Singh Sodhi (HUF) — interest on compensation and enhanced compensation is income from other sources after the 2010 amendment

  High Court · 2024 · s.145B, s.145B(1), s.56(2)(viii), s.57(iv)

• PCIT v Indravadan Jain, HUF

  High Court · 2023 · s.68, s.10(38), s.147, s.148

• PCIT v Jai Maa Jagdamba Flour Private Limited

  High Court · 2023 · s.271AAB, s.271AAB(1)(c), s.271(1)(c), s.132

• PCIT v Jai Shiv Shankar Traders

  High Court · 2015 · s.143(2), s.148, s.292BB

• PCIT v JKD Capital & Finlease Ltd

  High Court · 2015 · s.275(1)(c), s.271E, s.269T, s.271E(2)

• PCIT v Kanak Impex (India) Ltd

  High Court · 2025 · s.69C, s.133(6), s.143(3), s.144

• PCIT v Keti Construction Ltd

  High Court · 2024 · s.14A, Rule 8D, s.260A

• PCIT v KRBL Infrastructure Ltd

  High Court · 2025 · s.68, s.153A, s.143(3), s.133(6)

• PCIT v Lotte India Corporation Ltd

  High Court · 2020 · s.72A, s.32(2), s.260A

• PCIT v Maahi Milk Producer Co Ltd

  High Court · 2023 · s.194C, s.194J, s.40(a)(ia), s.260A

• PCIT v Macquarie Global Services Pvt Ltd — s.10AA(4) is unit specific, and the splitting-up objection belongs to the first year

  High Court · 2018 · s.10AA, s.10AA(4), s.10A, s.10B

• PCIT v MDLR Hotels Pvt Ltd

  High Court · 2024 · s.153D, s.153A, s.153B, s.151

• PCIT v Meenakshi Overseas Pvt Ltd

  High Court · 2017 · s.147, s.148, s.68, s.143(1)

• PCIT v Meeta Gutgutia

  High Court · 2017 · s.153A, s.132, s.132(4), s.133A

• PCIT v Mobisoft Tele Solutions P Ltd

  High Court · 2018 · s.47(xiv), s.47A, s.47A(3), s.45

• PCIT v Mohak Real Estate Pvt Ltd

  High Court · 2024 · s.263

• PCIT v Mohommad Haji Adam & Co

  High Court · 2019 · s.69C

• PCIT v Mukeshbhai Ramanlal Prajapati

  High Court · 2017 · s.271AAA, s.271AAA(2), s.132, s.132(4)

• PCIT v N.C. Cables Ltd

  High Court · 2017 · s.151, s.147, s.148, s.68

• PCIT v NDR Promoters (P) Ltd

  High Court · 2019 · s.68, s.260A

• PCIT v Neeraj Jindal

  High Court · 2017 · s.271(1)(c), s.153A, s.132(4)

• PCIT v Ojjus Medicare P Ltd

  High Court · 2024 · s.153C, s.153A, s.153A(1) fourth proviso, Explanation 1 to 153A

• PCIT v Prabodh Kumar Tiwari

  High Court · 2025 · s.276CC, s.278E, s.153A, s.271(1)(b)

• PCIT v Praveen Sawhney

  High Court · 2025 · s.153B, s.153A, s.143(3), s.90

• PCIT v Rajesh Suresh Chopra

  High Court · 2025 · s.69C, s.260A, s.147

• PCIT v Rajkot Lodhika Sahakari Kharid Vechan Sangh

  High Court · 2025 · s.80P, s.80P(2)(d), s.80P(4), s.263

• PCIT v Ramniwas Ramjivan Kasat — Circular 6/2016 binds the officer on listed shares held over twelve months

  High Court · 2017 · s.68, s.45, s.28, s.2(14)

• PCIT v Redington (India) Ltd

  High Court · 2020 · s.45, s.47(iii), s.47(iv), s.2(47)

• PCIT v Ritu Singal

  High Court · 2018 · s.271AAA, s.271AAA(2), s.132, s.132(4)

• PCIT v RMG Polyvinyl (I) Ltd

  High Court · 2017 · s.147, s.148, s.143(1), s.151(2)

• PCIT v Sandeep Chandak

  High Court · 2017 · s.271AAB, s.274, s.271(1)(c), s.132

• PCIT v Sangeeta Jain

  High Court · 2024 · s.263, s.143(3)

• PCIT v Shiv Kumar Nayyar

  High Court · 2024 · s.153D, s.153A, s.143(3)

• PCIT v Shreeji Prints Pvt Ltd

  High Court · 2020 · s.263

• PCIT v Smt Krishna Devi

  High Court · 2021 · s.68, s.10(38), s.115BBE, s.133(6)

• PCIT v Softbrands India Pvt Ltd

  High Court · 2018 · s.260A, s.92C, s.92CA

• PCIT v Sri Venkatesh Granites Pvt Ltd

  High Court · 2022 · s.271AAB, s.271AAB(1)(a), s.271(1)(c), s.143(3)

• PCIT v Swati Bajaj

  High Court · 2022 · s.260A, s.10(38)

• PCIT v Texport Overseas P Ltd

  High Court · 2019 · s.92BA, s.92BA(i), s.92CA, s.14A

• PCIT v Totagars Co-operative Sale Society

  High Court · 2017 · s.80P, s.80P(2)(d), s.80P(2)(a)(i), s.80P(4)

• PCIT v Totagars Co-operative Sale Society (5 January 2017)

  High Court · 2017 · s.80P, s.80P(1), s.80P(2)(d), s.80P(2)(a)(i)

• PCIT v Veer Gems

  High Court · 2017 · s.92A, s.92A(1), s.92A(2), s.92B

• PCIT v Vembu Vaidyanathan

  High Court · 2019 · s.54, s.54F

• PCIT v Wellman Coke India Ltd

  High Court · 2024 · s.50B, s.50B(3), s.2(42C), s.139(1)

• PCIT-1, Chennai v M/s. British Agro Products (India) Pvt. Ltd.

  High Court · 2025 · s.2(1A), s.10(1), s.2(14)(iii), s.139(1)

• PCIT-2 v EYGBS (India) Pvt Ltd

  High Court · 2025 · s.92CC, s.92CC(5), s.92CC(6), s.92CC(7)

• PCIT-4, Kolkata v M/s Maco Corporation India Pvt Ltd

  High Court · 2022 · s.35(1)(ii), s.35(1), s.35(1)(iii), s.35CCA

• People's Mobile Hospitals v CIT (Exemption)

  High Court · 2025 · s.11, s.11(2), s.119(2)(b), s.139(1)

• Pepsi Foods Pvt Ltd v ACIT

  High Court · 2014 · s.153C, s.153A, s.132, s.292C

• Pfizer Healthcare India P Ltd v JCIT

  High Court · 2020 · s.92CA, s.92CA(3A), s.92CA(4), s.153

• Pinnacle Vastunirman Pvt Ltd v Union of India

  High Court · 2020 · DTVSV 2020

• Piramal Enterprises Ltd v Addl/Jt/Dy/Asst CIT

  High Court · 2021 · s.144B, s.143(3), s.144C

• Porter Buildcon Pvt Ltd v Union of India

  High Court · 2025 · Benami s.24, Benami s.26, Benami s.46, Limitation Act s.14

• Pr CIT v Bharat Heavy Electricals Ltd

  High Court · 2016 · s.194C, s.194J, s.9(1)(vii), s.201

• Pr CIT, Kota v Modern Motors — a deed that fixes the METHOD of computing partners' salary is enough

  High Court · 2016 · s.40(b), s.40(b)(v), s.43B

• Pr. CIT (TDS) v National Health and Education Society — hospital consultants' fees fall under s.194J, not s.192

  High Court · 2019 · s.192, s.194J, s.194C, s.194H

• Pr. CIT v Abdul Rahiman

  High Court · 2026 · BMA s.19

• Pr. CIT v Gujarat Industries Power Co. Ltd — where the accounts depart from the company's own accounting policy, the book profit can be altered

  High Court · 2023 · s.115JB, s.115J, s.143(3), s.199

• Pr. CIT v New Holland Fiat (India) Pvt Ltd — a warranty provision is an ascertained liability and stays out of book profit

  High Court · 2018 · s.115JB, s.260A

• Pr. CIT v Reckitt Benckiser Healthcare India Ltd

  High Court · 2023 · s.80-IC

• Pr. CIT v Shivpal Singh Chaudhary

  High Court · 2018 · s.40(a)(ia), s.201, s.37(1)

• Pr. CIT-2 v The Tata Power Company Ltd

  High Court · 2026 · s.80-IA, s.80IA(2), s.80-IA(5)

• Pr. CIT-7 v Om Nanotech Pvt Ltd

  High Court · 2023 · s.10AA

• Pr. Commissioner of Income Tax v Mahabir Jute Mills Ltd

  High Court · 2024 · s.40A(3), s.143(3), s.260A

• Pr. Commissioner of Income Tax v Shree Madhi Surali Vibhag Nagarik Sahakari Dhiran Mandli Ltd

  High Court · 2022 · s.271D, s.271E, s.269SS, s.269T

• Pradeep Kumar Jindal v PCIT

  High Court · 2021 · s.254(2), s.254(1), s.253

• Prakash B. Kamat v PCIT

  High Court · 2023 · s.179, s.179(1), s.264

• Prakash v ITO

  High Court · 2008 · s.54F, s.54, s.2(7), s.156

• Pramod Kumar (Lajja Rice and Oils Mills) v CIT — a fall in gross profit is not the ground, but unexplained cost movement is

  High Court · 2014 · s.145, s.145(3), s.144, s.260A

• Pramod R Agrawal v PCIT

  High Court · 2023 · s.264, s.154, s.50C

• Pramod Swarup Agarwal v PDIT (Inv)

  High Court · 2025 · s.131(1A), s.131(1), s.132, s.132(1)

• Prateek Chitkara v Union of India

  High Court · 2023 · BMA s.15, BMA s.15(1), BMA Rule 6(4), BMA s.10(1)

• Prayas Buildwell Pvt Ltd v Pr. CIT-7

  High Court · 2024 · DTVSV 2020

• Preetha Krishna v ACIT (Inv)

  High Court · 2020 · BMA s.84, s.230(1), s.230(1A), Constitution Art. 21

• Prem Brothers Infrastructure LLP v National Faceless Assessment Centre

  High Court · 2022 · s.270A, s.270AA, s.270A(9), s.14A

• Premier Automobiles Ltd v ITO

  High Court · 2003 · s.45, s.50, s.2(42C), s.50B

• Principal Commissioner of Income Tax-6 v Nalwa Sons Investment Ltd

  High Court · 2019 · s.73, s.68, s.14A, s.36(1)(vii)

• PSTS Heavy Lift and Shift Ltd v DCIT (heard with CeeDeeYes IT Parks P Ltd)

  High Court · 2020 · s.22, s.23, s.24, s.28

• Public Political Party v Deputy Commissioner of Income Tax

  High Court · 2026 · s.13A, s.80GGB, s.80GGC, s.68

• Pune Municipal Corporation v ACIT (TDS), Pune

  High Court · 2025 · s.194C, s.194LA, s.194R, s.194B

• Punjab Bone Mills v CIT — s.38(2) proportionate disallowance where plant is shared with sister concerns

  High Court · 2008 · s.38(2), s.32, s.32(1)(ii)

• Punjab State Cooperative Federation of House Building Societies Ltd v CIT-II

  High Court · 2016 · s.80P, s.80P(2)(a)(i), s.56, s.57

• Punjab State Warehousing Corporation v CIT

  High Court · 2003 · s.243, s.244, s.214, s.219

• Puri Constructions Pvt Ltd v Addl CIT

  High Court · 2024 · s.194C, s.201, s.271C, s.194-I

• Purnima Das v Union of India

  High Court · 2010 · s.226(3), s.226(3)(iii), s.220(6), s.143(3)

• R. Banumathy v Commissioner of Income Tax-I

  High Court · 2018 · s.10(10C), Rule 2BA, s.264, s.139(1)

• R.P. Sarathy for Minor M. Pranuthi v Joint CIT

  High Court · 2019 · s.64(1A), s.64, s.160(1)(ii), s.160

• Rahul Sachan v Income Tax Officer

  High Court · 2024 · s.148A(d), s.148A, s.148A(b), s.148A(c)

• Raitha Seva Sahakara Sangha Niyamita v Union of India

  High Court · 2026 · s.194N, s.271C

• Raj Kumar Bothra v DCIT

  High Court · 2025 · s.143(1)(a), s.143(3), s.36(1)(va), s.2(24)(x)

• Raj Kumar Kedia v Income Tax Office

  High Court · 2025 · s.276C(1), s.277A, s.279, s.279(1)

• Rajeev Behl v PCIT

  High Court · 2021 · s.179, s.179(1), s.264, s.221(1)

• Rajendra Kumar Dwivedi v CIT, Kanpur

  High Court · 2012 · s.45(2), s.2(14), s.2(14)(iii), s.148

• Rajendra Kumar v ACIT

  High Court · 2022 · s.220(6), s.245, s.246A, s.222

• Rajesh Gupta v ACIT

  High Court · 2025 · s.132B, s.132B(1)(i), s.132B(4), s.132

• Rajesh Kourani v Union of India

  High Court · 2017 · s.234E, s.200A, s.200A(1)(c), s.271H

• Rajesh Somandas Sachdev v ITO

  High Court · 2026 · s.276CC, s.148, s.139(1)

• Rajeshkumar Uggamrajji Mehta v ITO

  High Court · 2025 · s.133(6), s.148A, s.148

• Rajkumar Agarwal v Income Tax Department

  High Court · 2025 · s.276CC, s.278E, s.139(1), s.139(8A)

• Rajmandir Estates P Ltd v PCIT

  High Court · 2016 · s.68, s.263

• Rama Industries Ltd v PCIT Mumbai-3

  High Court · 2026 · s.115BAA, s.115BAA(5), s.115JB, s.119(2)(b)

• Ramasamy HUF v Pr. CIT-3

  High Court · 2025 · DTVSV 2020, DTVSV 2024

• Rampgreen Solutions P Ltd v CIT

  High Court · 2015 · s.92C, s.92CA, s.260A

• Ranbaxy Laboratories Ltd v CIT

  High Court · 2011 · s.147, s.148, s.148(2), s.80HH

• Ranchi Club Ltd v CIT (Patna)

  High Court · 1995 · s.234A, s.234B, s.142(1), s.139(1)

• Rashmikant Kundalia v Union of India

  High Court · 2015 · s.234E, s.200(3), s.200A

• Ravi Kumar Sinha v Commissioner of Income Tax

  High Court · 2024 · s.17(2)(iiia), s.17(2), s.2(22B)

• Reddy Vanga Ventures LLP v PCIT

  High Court · 2023 · s.139(9), s.139(9) Explanation, s.44AB, s.264

• Rhutikumari v Zanmai Labs

  High Court · 2025 · s.2(47A), Arbitration and Conciliation Act s.9

• Rolls Royce Plc v DIT (International Taxation)

  High Court · 2011 · s.9(1)(i), s.5(2), s.90

• Royal LED Equipments Pvt. Ltd. v CCIT

  High Court · 2025 · s.115BAB, s.115BAA, s.119(2)(b), s.139(1)

• S.D.S. Mongia v Central Board of Direct Taxes — a receipt excluded by s.10(13) does not become taxable because the assessee offered it, and Article 226 can correct that even where the s.264 revision is time-barred

  High Court · 2006 · s.10(13), s.10(13)(ii), s.264, s.17(2)(v)

• S.P. Velayutham v ACIT

  High Court · 2022 · s.276C, s.276C(2), s.140A, s.140A(3)

• S.R.F. Charitable Trust v Union of India

  High Court · 1991 · s.143(1)(a), s.143(2), s.154

• Sabh Infrastructure Ltd v ACIT

  High Court · 2017 · s.147, s.148, s.143(3)

• Sada Kesava Reddy v Dy CIT

  High Court · 2022 · s.276CC, s.278E, s.139(1), s.139(4)

• Sadhna Ramchandra Jeswani v ITO

  High Court · 2018 · s.179

• SAIL DSP VR Employees Association 1998 v Union of India

  High Court · 2003 · s.10(10C), s.15, s.43(2), s.192

• Sajeev Mathew and Company v ITO (TDS), Kochi

  High Court · 2021 · s.234E, s.200A, s.200A(1)(c), s.200(3)

• Saksham Commodities Ltd v ITO

  High Court · 2024 · s.153C, s.153A, s.132

• Sandeep Kaur Gill v Union of India

  High Court · 2025 · s.269T, s.271E, s.273B

• Sandeep Miglani v Union of India

  High Court · 2024 · Benami s.3, Benami s.50, Benami s.53, CrPC s.200

• Sanjay Aggarwal v National Faceless Assessment Centre

  High Court · 2021 · s.144B, s.144B(7), s.144B(9), s.143(3)

• Sanjay Baweja v Dy CIT

  High Court · 2024 · s.17(2)(vi), s.17(2), s.197, s.192

• Sanjay Bhandari v Income Tax Office

  High Court · 2024 · BMA s.48, BMA s.50, BMA s.51, BMA s.51(1)

• Sanjay Ghai v ACIT

  High Court · 2012 · s.179, s.2(43), s.154

• Sanjay Kumar Bijay Kumar v PCIT

  High Court · 2026 · s.147, s.148, s.148A, s.144B

• Sanjay Sawhney v PCIT

  High Court · 2020 · s.253, s.254, s.153C, Rule 27 ITAT Rules 1963

• Sanjay Sudan v ACIT

  High Court · 2023 · s.205, s.199, s.237, s.245

• Sanjay Vijay Shinde v DGIT

  High Court · 2024 · BMA s.50, BMA s.51(1), BMA s.51(2), BMA s.59

• Sanjeev Goyal v Union of India

  High Court · 2024 · s.71(3A), s.71, s.71B, s.24(b)

• Sapphire Foods India Ltd v ACIT

  High Court · 2026 · s.147, s.148, s.148A(b), s.148A(d)

• Saroj Kumar Sahoo v National Faceless Assessment Centre

  High Court · 2026 · s.158BA, s.158B, s.158BC, s.132

• Sarthak Securities Co Pvt Ltd v ITO

  High Court · 2010 · s.147, s.148, s.68, s.143(1)

• Sashi Bhusan Prasad Bhuian v State of Jharkhand

  High Court · 2026 · s.277, s.278E

• Satish Kumar Bansal HUF v NFAC

  High Court · 2024 · s.144B, s.144B(6)(vii), s.144B(6)(viii), s.143(3)

• Saumya Chaurasia v Union of India

  High Court · 2025 · s.276C, s.276C(1), s.278E, s.279(1)

• Saurashtra Cement and Chemical Industries Ltd v ITO

  High Court · 1992 · s.240, s.237, s.239, s.141A

• Saurav Chachra v CBDT

  High Court · 2026 · s.220(6), s.244A, s.143(1), s.147

• Savita Kapila v ACIT

  High Court · 2020 · s.148, s.159, s.149(1)(b), s.292B

• Sayaji Iron and Engg. Co. v CIT — a company has no personal use, so no fraction of car expenses or depreciation can be disallowed

  High Court · 2001 · s.32, s.38(2)

• Schneider Electric South East Asia (HQ) Pte Ltd v ACIT

  High Court · 2022 · s.270A, s.270A(9), s.270AA, s.270AA(4)

• Serco BPO Pvt Ltd v Authority for Advance Rulings

  High Court · 2015 · s.195, s.245R, s.90

• Sesa Goa Ltd v JCIT

  High Court · 2020 · s.40(a)(ii), s.40(a)(i), s.9(1)(i), s.5(2)(b)

• Sevensea Vincom P Ltd v PCIT

  High Court · 2023 · s.148, s.148A, s.148A(b), s.148A(d)

• Shailendra Kumar Agarwal v Income Tax Officer, Ward 1, Rourkela

  High Court · 2023 · s.80GGC, s.148A, s.148A(b), s.148

• Shankar Sales Promotion Pvt Ltd v CIT

  High Court · 2019 · s.73, s.71, s.72, s.260A

• Shelf Drilling Ron Tappmeyer v ACIT

  High Court · 2023 · s.153, s.144C

• Shell India Markets P Ltd v ACIT

  High Court · 2014 · s.92B, s.92CA, s.92CA(1), s.92CA(3)

• Shivani Madan v PCIT

  High Court · 2025 · s.22, s.23(1)(a), s.26, s.27

• SHL (India) v DCIT

  High Court · 2021 · s.144C, s.292B, s.143(3)

• Shri Anandpur Satsang Trust v CIT (Exemptions), Chandigarh

  High Court · 2023 · s.80G, s.80G(5), s.119

• Shri Jagannath Temple Managing Committee v CIT

  High Court · 2007 · s.10(23BBA), s.142(1)

• Shri Kalya v CIT-III, Jaipur

  High Court · 2012 · s.54B, s.260A

• Shriya Bhupal v ACIT

  High Court · 2018 · s.281, s.222, s.230A

• Shyam Sunder Sethi v Pr. CIT-10

  High Court · 2021 · DTVSV 2020

• Shyamsundar Sharma v ACIT

  High Court · 2025 · Benami s.24(1), Benami s.24(3), Benami s.24(4), Benami s.26

• Siemens Financial Services Pvt Ltd v DCIT

  High Court · 2023 · s.147, s.148, s.148A, s.149

• Signature Hotels (P) Ltd v ITO

  High Court · 2011 · s.147, s.148, s.148(2)

• Sirez Ltd v Union of India

  High Court · 2025 · s.119(2)(b), s.139(4)

• Sitaldas K. Motwani v Director General of Income-tax (International Taxation)

  High Court · 2009 · s.119(2)(b), s.115C, s.139(4)

• SKS MC Joint Venture v State of Jharkhand

  High Court · 2025 · s.276B, s.278B, s.279(2), s.119

• Skycell Communications Ltd v DCIT

  High Court · 2001 · s.194J, s.9(1)(vii)

• Smt Tharakumari v ITO

  High Court · 2019 · s.68, s.10(38), s.131, s.271(1)(c)

• Smt. Harshila Chordia v Income-Tax Officer

  High Court · 2006 · s.40A(3), s.68

• Smt. Prabhavati S. Shah v CIT

  High Court · 1998 · s.250, s.251

• Smt. Shantibai v CIT

  High Court · 1984 · s.237, s.239, s.240, s.246

• Sobha Developers Ltd v DCIT

  High Court · 2021 · s.14A, Rule 8D, s.115JB, s.115JB(1)

• Sonal Nimish Patel v ACIT (Gujarat)

  High Court · 2020 · s.179, s.179(1), s.226(3)

• Sonansh Creations P Ltd v ACIT

  High Court · 2025 · s.148A, s.148A(b), s.148A(d), s.148

• Sony Ericsson Mobile Communications India P Ltd v CIT

  High Court · 2015 · s.92B, s.92C, s.92C(3), s.92CA

• Sony India Pvt Ltd v Additional CIT (Delhi)

  High Court · 2014 · s.226(3), s.220(3), s.220(6), s.156

• Sood Brij & Associates v CIT

  High Court · 2011 · s.40(b), s.40(b)(v), s.40(b)(iii), s.260A

• Souvenir Developers (I) Pvt Ltd v Union of India

  High Court · 2022 · s.43(5), s.73, s.70, s.28

• Spice Entertainment Ltd v Commissioner

  High Court · 2011 · s.292B, s.143(2), s.143(3), s.170

• Sree Metaliks Limited v Union of India

  High Court · 2024 · s.276B, s.278B, s.278AA, s.279(1)

• SREI Infrastructure Finance Ltd v Income Tax Settlement Commission

  High Court · 2012 · s.50B, s.2(42C), s.2(47), s.47

• Srirangapattinam Desigan Srinivasan v DCIT (CPC-TDS)

  High Court · 2024 · s.206AA, s.206CC, s.194-IA, s.200A

• SRK Metals and Plastics (P) Ltd v State of Assam

  High Court · 2026 · MSMED s.15, MSMED s.16

• SSP Aviation Ltd v DCIT

  High Court · 2012 · s.153C, s.153A, s.132, s.143(3)

• State Bank of India v ACIT (TDS)

  High Court · 2021 · s.192, s.192(1), s.10(5), s.133A

• Sudhir Sareen v CIT

  High Court · 1998 · s.139(9), s.139(9) proviso, s.139(9) Explanation, s.140A

• Suman Jeet Agarwal v ITO

  High Court · 2022 · s.148, s.149

• Sumana Bandyopadhyay v DDIT

  High Court · 2017 · s.5(2), s.5(2)(a), s.5(2)(b), s.6

• Sumit Pendharkar v CIT

  High Court · 2025 · s.119(2)(b), s.139(4), s.195

• Sundaram Finance Ltd v ACIT

  High Court · 2018 · s.271(1)(c), s.274, s.132

• Sunil Kumar Agarwal v CIT

  High Court · 2014 · s.50C, s.50C(2), s.50C(2)(a), s.50C(2)(b)

• Surajit Ghosh v ITO, Ward-29(4), Kolkata

  High Court · 2026 · s.154, s.154(3), s.154(7), s.143(3)

• Surajmal Parsuram Todi v CIT

  High Court · 1996 · s.271B, s.271A, s.44AB, s.44AA

• Suresh Kumar Agarwal v Union of India

  High Court · 2022 · s.276CC, s.153A, s.271(1)(a), s.279(1)

• Susai Amalanathan Antoni Vincent v Income Tax Officer

  High Court · 2022 · s.148A, s.149(1)(b), s.148, s.151

• Swasth Foundation v CIT (Exemptions)

  High Court · 2025 · s.11, s.11(1), s.119(2)(b), s.139(1)

• Symphony Limited v ACIT

  High Court · 2022 · s.144B, s.143(2), s.142(1)

• Synokem Pharmaceuticals Ltd v ACIT

  High Court · 2026 · s.147A, s.148, s.151A

• T R Balasubramanium v ACIT

  High Court · 2025 · s.46, s.46(2), s.48, s.49

• T. Rajkumar v Union of India

  High Court · 2016 · s.94A, s.94A(1), s.94A(5), s.90

• T.K.S. Builders P Ltd v ITO

  High Court · 2024 · s.151A, s.148, s.148A, s.144B

• Tamal Kundu v Additional/Joint/Deputy/Assistant Commissioner of Income Tax

  High Court · 2025 · s.56(2)(x), s.2(47), s.2(47)(ii), s.2(47)(vi)

• Tamil Nadu Magnesite Ltd v CIT

  High Court · 2010 · s.154, s.143(1)(a), s.143(2), s.143(3)

• Tata Communications Ltd v Dy CIT

  High Court · 2023 · s.244A, s.240

• Tata Communications Ltd v Dy CIT

  High Court · 2019 · s.245

• Tata Communications Ltd v Union of India

  High Court · 2021 · s.245, s.143(1), s.244A, s.220(6)

• Technovaa Plastic Industries Private Limited v Central Board of Direct Taxes

  High Court · 2025 · s.119(2)(b), s.139(1), s.139(3), s.139(4)

• The Chamber of Tax Consultants v UOI

  High Court · 2017 · s.145, s.145(1), s.145(2), s.119

• The Sub Registrar, Muktsar v Director of Income Tax (CIB)

  High Court · 2014 · s.271FA, s.285BA, s.260A

• Thiruvananthapuram District Electricity Board Employees Co-operative Society Ltd v ITO

  High Court · 2025 · s.80P(2)(d), s.80P, s.2(19), s.56

• Thomas George Muthoot v CIT

  High Court · 2015 · s.40(a)(ia), s.194A, s.194A(1), s.44AB

• Thorapadi Urban Co-op Credit Society Ltd v ITO

  High Court · 2023 · s.80P(2)(d), s.2(19), s.147, s.148

• Times Global Broadcasting Company Ltd v Union of India

  High Court · 2019 · s.92CA, s.92CA(1), s.92CA(2), s.92CA(2A)

• Tirunelveli District Central Co-op Bank v JCIT

  High Court · 2020 · s.194N, s.201, s.198

• Tivoli Investment & Trading Co v ACIT

  High Court · 2025 · s.22, s.23, s.23(1)(a), s.23(1)(b)

• Trendsutra Client Services P Ltd v ACIT

  High Court · 2021 · s.144B, s.143(3), s.142(1), s.156

• Triune Projects P Ltd v DCIT

  High Court · 2016 · s.2(42C), s.50B, s.2(19AA)

• Trust for Reaching the Unreached v CIT

  High Court · 2020 · s.11, s.11(2), s.11(5), s.12

• Tumkur Merchants Souharda Credit Co-op Ltd v ITO

  High Court · 2014 · s.80P, s.80P(1), s.80P(2)(a)(i), s.80P(4)

• Turner International India Pvt Ltd v DCIT

  High Court · 2017 · s.144C, s.254, s.143(3), s.92CA

• U.G. Upadhya v Director of Income-tax

  High Court · 2001 · s.133(6), s.133

• United Airlines v CIT

  High Court · 2006 · s.194-I, s.264

• Utanka Roy v Director of Income Tax

  High Court · 2016 · s.5(2), s.143(1), s.246A, s.264

• UTI Mutual Fund v ITO

  High Court · 2012 · s.226(3), s.177(3), s.161(1A), s.160(1)(iv)

• Utkal Galvanizers P. Ltd. v ACIT

  High Court · 2008 · s.154, s.154(1A), s.143(1)(a), s.143(3)

• V. Parthasarathy v. Addl. Commissioner of Income-tax (Andhra Pradesh High Court, 11 September 1975) — 'discontinuance' in section 176(4) covers temporary and involuntary cessation, so an advocate elevated to the Bench has discontinued his profession

  High Court · 1975 · s.176(4), s.176, s.176(1), s.176(2)

• V.S. Chandrashekar v ACIT

  High Court · 2021 · s.50C, s.2(47), s.2(14)

• Vaduganathan Talkies v ITO

  High Court · 2020 · s.40A(3), Rule 6DD, s.260A

• Van Oord ACZ India P Ltd v CIT

  High Court · 2010 · s.195, s.195(2), s.40(a)(i), s.9

• Vavveru Co-operative Rural Bank Ltd v CCIT

  High Court · 2017 · s.80P, s.80P(2)(a), s.143(3)

• Vedanta Holdings Mauritius II Ltd v CIT (International Taxation)-3 — an Approving Panel order under GAAR stayed by the Delhi High Court, with the Revenue filing its own writ against the same order

  High Court · 2025 · s.144BA, s.144BA(4), s.144BA(6), s.144BA(10)

• Velayudhaswamy Spinning Mills v ACIT

  High Court · 2010 · s.80-IA(5), s.80-IA, s.80IA(2), s.32(2)

• Vidarbha Veneere Industries Ltd v ITO

  High Court · 2025 · s.50C, s.2(14), s.50C(1)

• Vijay Gupta v CIT

  High Court · 2016 · s.264, s.264(1), s.143(1), s.154

• Vijay Singh Kadan v CCIT

  High Court · 2016 · s.245, s.143(3), s.244A, s.237

• Vijay Television P Ltd v DRP

  High Court · 2014 · s.144C, s.144C(1), s.156, s.271

• Vijaya Agro Traders v ITO

  High Court · 2026 · s.194Q, s.194-O, s.206C(1H), s.143(3)

• Vilas Babanrao Kalokhe v Principal Commissioner of Income Tax (Central), Pune

  High Court · 2025 · s.276C(2), s.140A, s.278E, s.276B

• Vipul Aggarwal v ITO

  High Court · 2022 · s.276CC, s.278B, s.278E, s.279

• Virdichand Bawandas HUF v National e-Assessment Centre

  High Court · 2022 · s.144B, s.143(3), s.143(2), s.142(1)

• Vishwanath C. Tarali v State of Karnataka

  High Court · 2023 · s.277, s.278, s.279, s.279A

• Vivek Jain v ACIT

  High Court · 2011 · s.22, s.23, s.23(1)(a), s.23(1)(c)

• Vodafone Essar Mobile Services Ltd v Union of India

  High Court · 2016 · s.201(1), s.201(1A), s.201(3)

• Vodafone Idea Ltd v ACIT (Delhi HC, 2026)

  High Court · 2026 · s.245, s.244A, s.244A(1A), s.200A

• Vodafone India Services P Ltd v Union of India

  High Court · 2014 · s.92, s.92B, s.4, s.5

• Vodafone India Services Pvt Ltd v Union of India (Gujarat)

  High Court · 2019 · s.220(6), s.220, s.271(1)(c), s.2(43)

• Vodafone M-Pesa Ltd v PCIT

  High Court · 2018 · s.220(6), s.56(2)(viib), s.143(3), Rule 11UA

• Vrinda Sharad Bal v ITO

  High Court · 2021 · s.245, s.220(6), s.143(1A), s.143(1B)

• Williamson Financial Services Ltd v CIT

  High Court · 2024 · s.14A, Rule 8D, s.260A

• Xiaomi Technology India Private Limited v DCIT

  High Court · 2022 · s.281B, s.281, s.92CA(3), s.142(1)

• Yashpal Sahni v Rekha Hajarnavis, ACIT

  High Court · 2007 · s.205, s.199, s.201, s.221

• Yum Restaurants (India) P Ltd v ITO

  High Court · 2016 · s.79, s.72

• Zoho Corporation Private Limited v. Deputy Commissioner of Income Tax — no equalisation levy on an Indian parent's reimbursement to its US subsidiary of Google advertising costs, and the corporate veil cannot be pierced to create the charge

  High Court · 2026 · FA 2016 s.165, FA 2016 s.164, s.133A, s.132(4)