High Court

High Court — 423 entries

• 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 taxpayerValidity unconfirmeds.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

• 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 taxpayerValidity unconfirmeds.153As.132(1)s.263s.143(3)

• 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

• 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)

• Agrawal Warehousing and Leasing Ltd v CIT

  The Commissioner (Appeals) has refused to follow a Tribunal decision I cited because he thinks it is wrong — can he do that?

  High CourtHelps taxpayerValidity unconfirmeds.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 taxpayerValidity unconfirmedBenami Act s.2(9)Benami Act s.19(1)(b)Benami Act s.24Benami Act s.26s.69s.132(4)

• 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 taxpayerValidity unconfirmeds.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)

• 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 taxpayerValidity unconfirmeds.276Cs.276C(1)s.139s.132

• 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

• 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 taxpayerValidity unconfirmeds.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 taxpayerValidity unconfirmeds.144Bs.143(3)s.68s.156

• 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

• 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 taxpayerValidity unconfirmeds.9(1)(vi)s.9(1)(i)s.5(2)s.234B

• 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 taxpayerValidity unconfirmeds.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 taxpayerValidity unconfirmeds.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 taxpayerValidity unconfirmeds.246(1)(a)s.143(1)s.45

• 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)

• 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 taxpayerValidity unconfirmeds.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 taxpayerValidity unconfirmeds.194Cs.201(1)s.201(1A)s.252(3)

• Bently Nevada LLC v ITO

  The officer issued my 197 certificate at a higher rate without giving reasons. Can I challenge it?

  High CourtHelps taxpayers.197s.197(1)

• Bharat Aluminium Company Ltd v Union of India

  I asked for a personal hearing in the faceless assessment and was refused. Does the order survive?

  High CourtHelps taxpayers.144Bs.142(1)s.143(3)s.156

• Bharat Electronics Employees Co-op Credit Society v CCIT

  Our co-operative credit society filed its return late and lost the section 80P deduction under section 80AC. The Chief Commissioner has rejected our section 119(2)(b) condonation application for want of sufficient cause. Is that rejection sustainable?

  High CourtHelps taxpayers.119(2)(b)s.80Ps.80ACs.139(1)s.148

• Bharat Petroleum Corporation Ltd v ADIT

  Does a stay granted under s.220(6) lapse after six months, freeing the department to adjust your refund?

  High CourtHelps taxpayerValidity unconfirmeds.245s.220(6)s.244A

• Bharat Petroleum Corporation Ltd v ITAT

  What happens if an appeal is dismissed for want of prosecution and the recall application is filed late?

  High CourtCuts both wayss.250s.251s.254

• Bhupendra Murji Shah v DCIT

  Must you pay 20% while your first appeal is still undecided?

  High CourtHelps taxpayerValidity unconfirmeds.246(1)s.246As.251

• Biswajit Deb v Union of India

  The recorded reasons admit the AO had no time to verify my transactions. Is the reopening valid?

  High CourtHelps taxpayerValidity unconfirmeds.147s.148s.151s.143(1)

• Blackstone Capital Partners Singapore VI v ACIT

  I hold a valid TRC. Can the AO go behind it and reopen my assessment for lack of substance?

  High CourtHelps taxpayerUnder appeals.9s.90(2)s.90(4)s.147s.148s.143(1)s.144Cs.133(6)

• Brahm Datt v ACIT

  The Department wants to reopen a 1998-99 assessment in 2015 using the sixteen-year limit for foreign assets brought in from July 2012. Limitation for that year ran out in 2005. Can they?

  High CourtHelps taxpayers.149s.148s.147s.132(4)

• BVR Projects v Assessment Unit

  The faceless show-cause notice gave me four days to reply. Is that enough time?

  High CourtHelps taxpayerValidity unconfirmeds.144Bs.144s.143(2)s.142(1)

• Cairn UK Holdings Ltd v DIT

  I am a non-resident selling listed shares of an Indian company off market, and I have already used the foreign currency computation under the first proviso to section 48 — can I still pay tax at ten per cent under the proviso to section 112(1)?

  High CourtHelps taxpayerValidity unconfirmeds.112(1)s.48

• Cell Com Teleservices Private Limited v Union of India

  I opted for the 22 per cent rate in my return but missed filing Form 10-IC by the due date. The Commissioner refused to condone the delay. Can the High Court help?

  High CourtHelps taxpayers.115BAAs.119(2)(b)s.139(1)s.143(1)

• Centrica India Offshore P Ltd v CIT

  We have people seconded to us from our overseas group companies, they work under our control, and we only reimburse their salary cost — do we still have to withhold tax under section 195?

  High CourtHelps departmentValidity unconfirmeds.195s.9(1)(vii)s.90

• CESC Ltd v DCIT

  The Assessing Officer has issued a section 154 notice to rectify my section 143(1)(a) intimation after a scrutiny notice under section 143(2) was already served. Can he do that?

  High CourtHelps taxpayers.154s.143(1)(a)s.143(2)s.143(3)

• Chambal Fertilisers and Chemicals Ltd v JCIT

  The AO disallowed my education cess under s.40(a)(ii). Is cess a 'rate or tax'?

  High CourtHelps taxpayerOverruleds.40(a)(ii)

• Champa Impex P Ltd v Union of India

  The AO made no enquiry before issuing my 148A(b) notice. Does that kill the reopening?

  High CourtHelps departmentValidity unconfirmeds.148As.148s.147

• Charu Chains & Jewels (P) Ltd v ACIT

  The s.148A(b) notice refers to information the officer never showed you. Can you insist on seeing it?

  High CourtCuts both waysValidity unconfirmeds.148s.148A

• Chaturbhuj Dwarkadas Kapadia v CIT

  I signed a development agreement years ago but the builder only got the approvals and paid the last instalment later. Which year do I pay capital gains tax in?

  High CourtCuts both wayss.2(47)(v)s.45s.2(47)(vi)

• Chavakkad Service Co-operative Bank v ITO

  Our audit report was late because the statutory auditor was late. Can the officer still levy the s.271B penalty?

  High CourtHelps taxpayerValidity unconfirmeds.271Bs.44ABs.273B

• Cheminvest Ltd v CIT

  I earned no exempt income at all this year. Can the AO still disallow under s.14A?

  High CourtHelps taxpayers.14ARule 8D

• Chhatmull Agarwal v CIT

  Can an assessee appeal against an addition he agreed to during the assessment?

  High CourtCuts both wayss.246As.249

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

  My father died and the officer reopened his assessment by serving the notice on only one of us, although he knew there were other heirs. Is that assessment valid against the estate?

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

• Chotanagpur Diocesan Trust v Union of India

  My 148A(b) notice describes an enquiry but nothing was attached. Can I insist on the material?

  High CourtHelps taxpayerValidity unconfirmeds.148As.148s.147s.12A

• ChrysCapital Investment Advisors v DCIT

  The TPO kept a comparable with an abnormal profit margin. Can I get it excluded just for that?

  High CourtCuts both wayss.92Cs.92CARule 10BRule 10B(2)Rule 10B(3)Rule 10B(4)Rule 10C(2)s.36(1)(ii)

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

  The officer says we let our building to a related party below market rent. Is that by itself a breach of s.13(2)(b)?

  High CourtHelps taxpayers.13(2)(b)s.13(3)s.13(1)(c)s.11s.12

• CIT (E) v IILM Foundation

  Our trust pays a salary to its chairperson, who is a trustee. Does that cost us the s.11 exemption?

  High CourtHelps taxpayerValidity unconfirmeds.13(1)(c)s.13(2)(c)s.13(3)s.11s.12s.40A(2)(a)

• CIT (Exemptions) v Audyogik Shikshan Mandal

  Trust funds went to a trustee. Does the trust lose exemption on all its income or only that amount?

  High CourtHelps taxpayers.11s.13s.13(2)(b)s.13(3)s.12AAs.260A

• CIT (Exemptions) v Shree Sai Baba Sansthan Trust

  Our trust is religious and charitable and holds 80G approval. Can the officer tax our hundi collections under s.115BBC?

  High CourtHelps taxpayers.115BBCs.115BBC(1)s.115BBC(2)s.11s.12As.80Gs.10(23C)

• CIT (International Taxation) v Oracle Systems Corporation

  No s.143(2) notice was ever issued. Does s.292BB save the assessment because you took part?

  High CourtHelps taxpayerValidity unconfirmeds.143(2)s.292BBs.148

And 363 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.

• 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.194I, 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 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 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 C. Jaichander

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

• CIT v Cello Plast

  High Court · 2012 · s.54EC

• CIT v Chensing Ventures

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

• 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 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 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 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 Dwarkadhish Investment (P) Ltd

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

• CIT v Edward Keventer (Successors)

  High Court · s.251, s.253

• CIT v EKL Appliances Ltd

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

• CIT v Fr. Mullers Charitable Institutions

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

• 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 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 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 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 J.K. Investors (Bom.) Ltd.

  High Court · 2012 · s.22, s.56

• 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 Lalitpur Power Generation Co Ltd

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

• 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 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 · s.249

• 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), s.274

• CIT v Mrs Hilla J.B. Wadia

  High Court · 1993 · s.54

• 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 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, Article 5 India-Finland DTAA

• 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 Pentair Water India P Ltd

  High Court · 2015 · s.92C, s.92CA

• CIT v Premkumar Arjundas Luthra (HUF)

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

• 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 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 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 · s.144C, s.153

• CIT v RRJ Securities Ltd

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

• CIT v S.K. Katyal

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

• 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 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 Shivpal Singh Chaudhary

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

• CIT v Siddharth J. Desai

  High Court · 1981 · s.2(14), s.45

• 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 Sundaram & Co

  High Court · s.251, s.253

• CIT v Sunil Kumar Goel

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

• 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 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 Texspin Engineering & Manufacturing Works

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

• CIT v Triumph International Finance (I) Ltd

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

• CIT v Union Tyres

  High Court · s.251, s.147, s.263

• CIT v Usha International Ltd

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

• 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 Veekaylal Investment Co P Ltd

  High Court · 2001 · s.115J, s.45

• 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 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)

• Clifford Chance v DCIT

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

• 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)

• Coromondel Cabeles (P) Ltd v ACIT

  High Court · 2025 · s.80AC, s.80-IB(10), s.139(1), s.2(47)(v)

• Coromondel Cabeles P Ltd v ACIT

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

• 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

• Dahod Sahakari Kharid Vechan Sangh v CIT

  High Court · s.251, s.253

• 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)

• Devarsh Pravinbhai Patel v ACIT

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

• Dipen Laljibhai Mandalia v DGIT

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

• DIT (Exemption) v Keshav Social & Charitable Foundation

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

• 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 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 Homes Panchkula Pvt Ltd v JCIT

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

• Dr Mathew Cherian v ACIT

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

• Dr. Manoj Khanna v ITO

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

• 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.226, s.246, s.246A, s.143(2)

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

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

• 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 Pvt Ltd v DCIT

  High Court · 2025 · s.80-IA

• Gateway Terminals India v DCIT

  High Court · 2025 · s.80-IA

• GE Energy Parts Inc v CIT

  High Court · 2018 · s.9, s.9(1)(i), s.90, Article 5(1) India-USA DTAA

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

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

• German Remedies Ltd v DCIT

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

• 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, Article 12(3)(a) India-US DTAA

• Gouli Mahadevappa v ITO

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

• Gwalior Rayon Silk v CIT

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

• Haryana Acrylic Manufacturing Co v CIT

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

• 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

• Hindustan Lever Ltd v R.B. Wadkar

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

• Hosmat Hospital P Ltd v ACIT

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

• 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

• Incredible Unique Buildcon P Ltd v ITO

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

• India Trade Promotion Organisation v DGIT (Exemptions)

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

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

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

• 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

• 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 · s.279, s.279(2), 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

• JCIT v Ganesh Agarwal

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

• 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)

• Jitendra M. Doshi v CCIT

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

• K S Bilawala v PCIT

  High Court · 2024 · s.119(2)(b), s.139(5), s.143(1)

• Kailashben Manharlal Chokshi v CIT

  High Court · 2008 · s.132(4), s.132, s.143, s.256(1)

• 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)

• KEC International Ltd v B.R. Balakrishnan

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

• 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

• 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.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)

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

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

• Li & Fung India Pvt Ltd v CIT

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

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

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

• Madhushree Gupta v Union of India

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

• Mahadev Balai v ITO

  High Court · 2017 · s.54B

• Maheshwari Agro Industries v Union of India

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

• Manav Menon v Deputy Commissioner of Income Tax

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

• Manjeet Singh Chawla v Dy CIT (TDS)

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

• Mantra Industries Ltd v NFAC

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

• Meera Pandey v UOI

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

• Meet Lalwani v ITO

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

• Mirum Digital Pvt Ltd v PCIT

  High Court · 2026 · s.263

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

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

• 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

• Mrs. Kannammal v ITO

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

• Namdhari Seeds Pvt Ltd v CIT

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

• National Petroleum Construction Company v DIT

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

• Neeraj Bharadwaj v ACIT

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

• Nemi Chand Kothari v CIT

  High Court · 2003 · s.68

• 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

• Parmesh Chand Yadav v ITO

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

• 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 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.194I, s.32

• PCIT v Best Infrastructure (India) P Ltd

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

• 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.69, s.145(3), s.148, s.143(3)

• PCIT v Era Infrastructure (India) Ltd

  High Court · 2022 · s.14A, Rule 8D

• 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 Jai Shiv Shankar Traders

  High Court · 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 KRBL Infrastructure Ltd

  High Court · 2025 · s.68, s.153A, s.143(3), s.36(1)(iii)

• PCIT v Maahi Milk Producer Co Ltd

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

• 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 Mohak Real Estate Pvt Ltd

  High Court · 2024 · s.263

• PCIT v Mohommad Haji Adam & Co

  High Court · 2019 · s.69C

• 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 Rajesh Suresh Chopra

  High Court · 2025 · s.69C, s.145, 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 Redington (India) Ltd

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

• PCIT v RMG Polyvinyl (I) Ltd

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

• PCIT v Sangeeta Jain

  High Court · 2024 · s.263, s.143(3)

• PCIT v Shiv Kumar Nayyar

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

• PCIT v Shreeji Prints Pvt Ltd

  High Court · 2020 · s.263

• PCIT v Softbrands India Pvt Ltd

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

• 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 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

• 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

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

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

• Pr CIT v Bharat Heavy Electricals Ltd

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

• 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

• 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 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)

• Prem Brothers Infrastructure LLP v National Faceless Assessment Centre

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

• Puri Constructions Pvt Ltd v Addl CIT

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

• Purnima Das v Union of India

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

• Rahul Sachan v Income Tax Officer

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

• Raj Kumar Bothra v DCIT

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

• 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 Somandas Sachdev v ITO

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

• Rajmandir Estates P Ltd v PCIT

  High Court · 2016 · s.68, s.263

• 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

• 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)

• 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

• 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)

• SAIL DSP VR Employees Association 1998 v Union of India

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

• 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

• 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 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

• Sapphire Foods India Ltd v ACIT

  High Court · 2026 · s.147, s.148, s.148A(b), s.148A(d)

• 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)

• 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

• 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)

• Shelf Drilling Ron Tappmeyer v ACIT

  High Court · 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 · s.144C, s.292B, s.143(3)

• 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)

• Sitaldas K. Motwani v Director General of Income-tax (International Taxation)

  High Court · 2009 · s.119(2)(b), s.115C, s.139(4)

• Skycell Communications Ltd v DCIT

  High Court · 2001 · s.194J, s.9(1)(vii)

• Smt. Harshila Chordia v Income-Tax Officer

  High Court · 2006 · s.40A(3), s.68

• Smt. Prabhavati S. Shah v CIT

  High Court · s.250, s.251

• 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

• 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

• 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

• Sundaram Finance Ltd v ACIT

  High Court · 2018 · s.271(1)(c), s.274, s.32, s.132

• Sunil Kumar Agarwal v CIT

  High Court · 2014 · s.50C, s.50C(2), s.50C(2)(a), s.50C(2)(b)

• 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

• 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.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)

• The Chamber of Tax Consultants v UOI

  High Court · 2017 · s.145, s.145(1), s.145(2), s.119

• 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

• United Airlines v CIT

  High Court · 2006 · s.194-I, s.264

• UTI Mutual Fund v ITO

  High Court · 2012 · s.226(3), s.177(3), s.161(1A), s.160(1)(iv)

• 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

• Vidarbha Veneere Industries Ltd v ITO

  High Court · 2025 · s.50C, s.2(14)

• Vijay Gupta v CIT

  High Court · 2016 · s.264, s.264(1), s.143(1), s.154

• Vijay Television P Ltd v DRP

  High Court · 2014 · s.144C, s.144C(1), s.156, s.271(1)(c)

• 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)

• 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 India Services P Ltd v Union of India

  High Court · 2014 · s.92, s.92B, s.4, s.5

• Vodafone M-Pesa Ltd v PCIT

  High Court · 2018 · s.220(6), s.56(2)(viib), s.143(3), Rule 11UA

• Williamson Financial Services Ltd v CIT

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

• 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