Supreme Court

Supreme Court — 529 entries

• A Govindarajulu Mudaliar v CIT

  The Assessing Officer rejected my explanation for cash credits. Must he then prove where the money actually came from before taxing it?

  Supreme CourtHelps departments.68s.66(2) of the Indian Income-tax Act, 1922s.26A of the Indian Income-tax Act, 1922

• AAR v Tiger Global International II Holdings

  I hold a Mauritius TRC. Can the department still deny me treaty relief on the capital gains?

  Supreme CourtHelps departmentValidity unconfirmeds.9(1)(i)s.90s.90(2A)s.90(4)s.90(5)s.96(2)s.197s.245R(2)Chapter X-ARule 10U

• ACIT v A.R. Enterprises

  I paid advance tax for the year but had not filed my return when the search took place. Can the department still call that income undisclosed?

  Supreme CourtHelps departments.158BB(1)(c)s.158B(b)s.158BDs.158BB(3)s.139(1)s.132s.2(45)s.190

• ACIT v Ahmedabad Urban Development Authority

  We charge fees for our public utility work. Does that cost us charitable status under s.2(15)?

  Supreme CourtCuts both wayss.2(15)s.10(20A)s.10(23C)s.10(46)s.11s.11(4)s.11(4A)s.12s.12As.12AAs.13(8)s.143(3)

• ACIT v Dhariya Construction Co

  The only thing behind my reopening notice is the Valuation Officer's report. Is that enough?

  Supreme CourtHelps taxpayers.147s.148

• ACIT v Hotel Blue Moon

  Is a notice under s.143(2) a jurisdictional precondition, or merely a procedural step the Assessing Officer can skip?

  Supreme CourtCuts both wayss.143(2)s.158BCs.142

• ACIT v Rajesh Jhaveri Stock Brokers P Ltd

  My return was only processed under 143(1). Does that stop the department reopening it later?

  Supreme CourtHelps departments.143(1)s.143(1)(a)s.143(3)s.147s.148

• ACIT v Saurashtra Kutch Stock Exchange Ltd

  A binding decision that covers my point was never considered when my order was passed. Is that a mistake apparent from the record?

  Supreme CourtHelps taxpayers.254(2)s.154s.11s.12A

• ACIT v Shelf Drilling Ron Tappmeyer

  Has the Supreme Court settled whether the s.144C nine-month DRP process runs over and above the s.153 limitation?

  Supreme CourtCuts both wayss.153s.144C

• ACIT v Surat City Gymkhana

  My trust already has registration under section 12A. Can the Assessing Officer go behind it and re-examine whether the objects are charitable?

  Supreme CourtHelps taxpayers.12As.2(15)s.10(23)

• ACIT v Thanthi Trust

  Our trust runs a business and puts the profit into its objects. Does s.11(4A) still deny the exemption?

  Supreme CourtCuts both wayss.11s.11(4)s.11(4A)s.13(1)(bb)s.2(15)

• Addl CIT v Surat Art Silk Cloth Manufacturers Association

  Our trade association promotes commerce in our industry, but the work it does throws up a surplus every year. Does the surplus stop it being charitable?

  Supreme CourtHelps taxpayerSuperseded by amendments.2(15)s.11s.13(1)(bb)

• ADIT (Investigation) v Kum. A.B. Shanthi

  You took a cash loan and now face penalty equal to the whole amount. Is there any relief?

  Supreme CourtHelps departments.269SSs.271Ds.273Bs.276DD

• ADIT v E-Funds IT Solution Inc

  We outsource back-office work to our Indian subsidiary. Does that give us a permanent establishment in India?

  Supreme CourtHelps taxpayers.9s.90s.90(1)s.90(2)s.92CAArticle 5 India-US DTAAArticle 7 India-US DTAAArticle 27 India-US DTAA

• Aditanar Educational Institution v Addl CIT

  My society runs a college and ended the year with a surplus. Does that surplus mean we no longer exist solely for educational purposes and not for profit?

  Supreme CourtHelps taxpayers.10(22)s.263

• Ahmedabad Rana Caste Association v CIT

  Our trust benefits one caste. Can that be a charitable purpose at all?

  Supreme CourtHelps taxpayers.2(15)s.11s.11(1)(a)s.4(3)(i) Indian Income-tax Act, 1922

• Ajanta Pharma Ltd v CIT

  When I reduce export profits from book profit under section 115JB, do I take the full section 80HHC(3) figure or only the 80 per cent the phase-out allows?

  Supreme CourtHelps taxpayerValidity unconfirmeds.115JBs.80HHC(1B)s.80HHC(3)s.80HHC

• Ajmera Housing Corporation v CIT

  We filed a settlement application and then, when the Commissioner's report came in, filed a revised annexure with a much higher figure. Does that revision sink the application?

  Supreme CourtHelps departments.245C(1)s.245D(4)s.245D(1)s.245C(3)

• Alapati Venkataramiah v CIT

  I handed over possession of my factory and the buyer credited me with the price, but the sale deed came much later. In which year did I make the capital gain?

  Supreme CourtHelps taxpayerValidity unconfirmeds.12B of the Indian Income-tax Act, 1922s.2(47)s.45

• All India Bank Officers' Confederation v Central Bank

  My employer gave me a concessional staff loan. Is the interest I saved taxable as a perquisite?

  Supreme CourtHelps departmentValidity unconfirmeds.17(2)(viii)Rule 3(7)(i)Article 14

• Allied Motors P Ltd v CIT

  I paid the sales tax after year-end but within the time the statute allows. Can the AO disallow it?

  Supreme CourtHelps taxpayers.43Bs.43B first proviso

• Ananda Social and Educational Trust v CIT

  Our trust was formed weeks ago and has done nothing yet. Can registration be refused for that?

  Supreme CourtHelps taxpayerValidity unconfirmeds.12AAs.12AA(3)s.12As.11s.12

• Anarkali Sarabhai v CIT

  The company redeemed my preference shares and paid me the face value. Is that a transfer, or just a repayment?

  Supreme CourtHelps departments.2(47)s.45

• Andaman Timber Industries v CCE

  The addition rests on someone else's statement. Can you insist on cross-examining them?

  Supreme CourtHelps taxpayerCentral Excise Act, 1944, s.4Central Excise Act, 1944, s.9DCustoms Act, 1962, s.138BFinance Act, 1994, s.83

• AO v Nestle SA

  My protocol has an MFN clause and I applied the lower rate India later agreed with an OECD member. Was I entitled to?

  Supreme CourtHelps departments.90s.90(1)s.90(2)s.195

• Apex Laboratories P Ltd v DCIT

  Can a pharmaceutical company deduct the cost of gifts given to doctors?

  Supreme CourtHelps departmentValidity unconfirmeds.37(1)

• Apollo Tyres Ltd v CIT

  The AO has rewritten my audited book profit for MAT. Is he allowed to?

  Supreme CourtHelps taxpayers.115Js.115J(1A)s.32ABs.73

• Apoorva Shantilal Shah v CIT

  As karta and father I divided some family shares between myself and my minor sons. Can the officer refuse to record the partial partition because the shares are unequal?

  Supreme CourtHelps taxpayerSuperseded by amendments.171s.171(9)s.256(1)

• Arun Kumar v Union of India

  The officer has valued my company flat under Rule 3 and added the difference to my salary. I pay the licence fee my employer charges everybody. Must he first prove I actually got a concession in rent?

  Supreme CourtHelps taxpayerSuperseded by amendments.15s.17(2)s.17(2)(ii)s.192(2C)s.295

• Aspinwall and Co Ltd v Inspecting Assistant Commissioner

  My company absorbed a loss-making company under a court-sanctioned scheme of amalgamation, and the scheme says the transferor's losses are to be treated as mine. Can I set those accumulated losses off against my own income under the Kerala Agricultural Income Tax Act, 1991?

  Supreme CourtHelps departments.72A

• Assam Bengal Cement Co Ltd v CIT

  I pay an annual fee to keep competitors out of my area. It recurs every year, so is it revenue expenditure?

  Supreme CourtHelps departments.10(2)(xv) of the Indian Income-tax Act, 1922s.37(1)

• Assistant Collector of Central Excise v Dunlop India Ltd

  I have a strong case against the demand. Will the High Court stay recovery if I offer a bank guarantee for the amount?

  Supreme CourtHelps department

• Associated Cement Co Ltd v CIT

  I pay a labour contractor a rate per tonne plus reimbursement of his workers' wages. Do I deduct tax on the whole payment or only on his profit element?

  Supreme CourtHelps departmentValidity unconfirmeds.194C(1)s.194C

• Associated Cement Company Ltd v CIT

  My contract is only for loading bags, not a works contract, and much of what I pay is reimbursement of the contractor's wage bill. Must I still deduct under section 194C on the whole sum?

  Supreme CourtHelps departments.194Cs.194C(1)s.276Bs.221

• Association of Old Settlers of Sikkim v Union of India

  I am a Sikkimese woman who married a non-Sikkimese after April 2008, and the department says the Sikkim exemption is no longer available to me — is that right?

  Supreme CourtHelps taxpayerValidity unconfirmeds.10(26AAA)

• Attar Singh Gurmukh Singh v ITO

  I paid cash for stock purchases. Can the AO disallow it under 40A(3), and is that section even valid?

  Supreme CourtHelps departments.40A(3)Rule 6DD of the Income-tax Rules, 1962

• B. R. Ltd v V. P. Gupta, CIT

  My client stopped importing and now only exports. The officer says the old import loss dies because it is not the same business. Is he right?

  Supreme CourtHelps taxpayerSuperseded by amendments.72

• Bacha F Guzdar v CIT

  I hold shares in a tea company and 60 per cent of its income is exempt as agricultural income. Is 60 per cent of my dividend exempt too?

  Supreme CourtHelps departments.2(1) of the Indian Income-tax Act, 1922s.4(3)(viii) of the Indian Income-tax Act, 1922s.2(1A)s.10(1)Rule 8 of the Income-tax Rules

• Badridas Daga v CIT

  My employee embezzled money from the business bank account. Can I write that off for tax?

  Supreme CourtHelps taxpayers.28s.29s.36(1)(vii)s.37(1)s.10(1) Indian Income-tax Act, 1922s.10(2)(xi) Indian Income-tax Act, 1922s.10(2)(xv) of the Indian Income-tax Act, 1922

• Bajaj Tempo Ltd v CIT

  My new industrial undertaking runs from a leased building that was used for business before, and it took over a few old tools. Does that cost me the incentive deduction?

  Supreme CourtHelps taxpayers.15C of the Indian Income-tax Act, 1922s.80Js.84

• Baladin Ram v CIT

  I made unexplained investments after the close of my accounting year. Which year can the officer tax them in, and can he reopen an earlier year to do it?

  Supreme CourtHelps departments.68s.69s.147s.148

• Ballimal Naval Kishore v CIT

  I spent heavily doing up my premises and plant. Is that 'current repairs', or has the AO rightly called it capital?

  Supreme CourtHelps departments.31s.31(i)s.30s.30(a)(ii)s.10(2)(v) Indian Income-tax Act, 1922

• Bangalore Club v CIT

  Our members' club keeps its surplus in fixed deposits with banks that are themselves corporate members — is the interest exempt on the principle of mutuality?

  Supreme CourtHelps departmentValidity unconfirmeds.2(24)s.4

• Barendra Prasad Ray v ITO

  A foreign professional worked on our matter in India but we neither briefed him nor paid him. Can we be treated as his agent and made liable for his tax?

  Supreme CourtHelps departments.9(1)(i)s.163s.195s.9(1)s.195(2)

• Berger Paints India Ltd v CIT

  My s.35D claim is capped at 5% of capital employed. Does the share premium I collected count as capital employed?

  Supreme CourtHelps departments.35Ds.35D(3)s.35D(3)(b)

• Bhagwan Dass Jain v Union of India

  I live in my own house and earn nothing from it. Can Parliament tax me on a notional annual value as income from house property?

  Supreme CourtHelps departments.23(2)s.22s.4

• Bharat Earth Movers v CIT

  My liability is certain but I cannot put a final figure on it yet and I will not pay it for years. Can I still deduct the provision?

  Supreme CourtHelps taxpayerSuperseded by amendments.37(1)s.145s.28

• Bharti Cellular Ltd v ACIT

  We sell prepaid SIMs and vouchers to distributors below list price. Is that margin commission under 194H?

  Supreme CourtHelps taxpayers.194Hs.201

• Bikaner Gypsums Ltd v CIT

  I paid to have a railway station moved off my own mining lease so I could work the ground under it. Is that capital expenditure?

  Supreme CourtHelps taxpayers.37(1)

• Binoy Viswam v Union of India

  Is the Aadhaar-PAN requirement in s.139AA valid, and can my existing PAN be cancelled under it?

  Supreme CourtCuts both wayss.139AA(1)s.139AA(2)s.139AA provisos.139AConstitution Art. 14Constitution Art. 19(1)(g)Constitution Art. 21

• Bombay Steam Navigation Co (1953) Pvt Ltd v CIT

  I bought the assets of my business and left part of the price outstanding on interest. Is that interest deductible as interest on borrowed capital?

  Supreme CourtHelps taxpayers.37(1)s.36(1)(iii)

• Brij Bhushan Lal Parduman Kumar v CIT

  I am an MES contractor and the department supplies me cement and steel at fixed rates. The Income-tax Officer added the value of that material to my cash receipts before applying a flat rate. Can he?

  Supreme CourtHelps taxpayers.144s.145

• Brij Lal v CIT

  My settlement application was admitted years before the Commission passed its final order — can it charge me section 234B interest for that whole period, and reopen the settled order later to add interest it forgot?

  Supreme CourtCuts both waysValidity unconfirmeds.234Bs.245D(1)s.245Cs.154s.245I

• Brij Mohan v CIT

  The penalty provision was made harsher after my assessment year but before I filed the return. Which version applies to my concealment penalty?

  Supreme CourtHelps departments.271(1)(c)s.271(1)(iii)s.139

• Brooke Bond India Ltd v CIT

  I spent money issuing fresh shares to raise my capital, and I used the money as working funds. Can I write that expenditure off as revenue?

  Supreme CourtHelps departments.37(1)

• C. Vasantlal and Co v CIT

  The Income-tax Officer examined witnesses behind my back and used their statements against me. Is that material evidence at all?

  Supreme CourtHelps departments.66(2) of the Indian Income-tax Act, 1922s.143(3)s.142(3)s.144

• Calcutta Co Ltd v CIT

  I sell developed plots and book the whole sale price on the mercantile basis, but I still have to build the roads and drains I promised the buyers. Can I deduct the estimated cost of that work now?

  Supreme CourtHelps taxpayers.28s.37(1)s.145

• Calcutta Discount Co Ltd v ITO

  How much am I actually required to disclose — and can they reopen because the officer drew the wrong conclusion?

  Supreme CourtHelps taxpayers.147s.148

• Cambay Electric Supply Industrial Co Ltd v CIT

  The officer has disallowed a receipt on the ground that it is not 'derived from' our undertaking. Does the exact wording of the deduction section decide the point?

  Supreme CourtCuts both wayss.80Es.41(2)s.32(2)s.33(2)s.72

• Carborandum Co v CIT

  We are a foreign company paid a technical service fee by an Indian company. Does that fee accrue in India if all our work was done abroad?

  Supreme CourtHelps taxpayers.9(1)(i)s.5(2)s.42s.4(1)(c)s.66(1)

And 469 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.

• Catholic Syrian Bank Ltd v CIT

  Supreme Court · 2012 · s.36(1)(vii), s.36(1)(viia), s.36(2), s.36(1)(viia)(a)

• CBDT v Vasudeva Adigas Fast Food P Ltd

  Supreme Court · 2022 · s.119(2)(b), s.119(1), s.139

• Chainrup Sampatram v CIT

  Supreme Court · 1953 · s.145, s.5, s.28

• Challapalli Sugars Ltd v CIT

  Supreme Court · 1974 · s.43(1), s.32, s.36(1)(iii)

• Checkmate Services P Ltd v CIT

  Supreme Court · 2022 · s.36(1)(va), s.43B, s.2(24)(x)

• Chelmsford Club v CIT

  Supreme Court · 2000 · s.22, s.2(24), s.4, s.23

• Chennai Properties and Investments Ltd v CIT

  Supreme Court · 2015 · s.22, s.28(i)

• Chhugamal Rajpal v S.P. Chaliha

  Supreme Court · 1971 · s.147, s.148, s.151

• Chironjilal Sharma HUF v Union of India

  Supreme Court · 2013 · s.132B, s.132B(4), s.132(5), s.240

• Chowringhee Sales Bureau (P) Ltd v CIT

  Supreme Court · 1972 · s.28, s.66(1) of the Indian Income-tax Act, 1922, s.4

• Chuharmal v CIT

  Supreme Court · 1988 · s.69A, s.271(1)(c)

• CIT (Exemption) v Batanagar Education and Research Trust

  Supreme Court · 2021 · s.12AA(3), s.12AA, s.80G, s.260A

• CIT v A.W. Figgies & Co

  Supreme Court · 1953 · s.4, s.2(23), s.187, s.188

• CIT v Ahmedabad Stamp Vendors Association

  Supreme Court · 2012 · s.194H

• CIT v Alagendran Finance Ltd

  Supreme Court · 2007 · s.263, s.147, s.148

• CIT v Alom Extrusions Ltd

  Supreme Court · 2009 · s.43B, s.43B(b), s.43B first proviso, s.43B second proviso

• CIT v Alps Theatre

  Supreme Court · 1967 · s.32, s.43(1)

• CIT v Amarchand N. Shroff

  Supreme Court · 1962 · s.24B of the Indian Income-tax Act, 1922, s.34(1)(b) of the Indian Income-tax Act, 1922, s.159, s.168

• CIT v Amitabh Bachchan

  Supreme Court · 2016 · s.263

• CIT v Anand Theatres

  Supreme Court · 2000 · s.32, s.43(3), s.32(1)

• CIT v Andhra Chamber of Commerce

  Supreme Court · 1964 · s.2(15), s.11

• CIT v Anjum M.H. Ghaswala

  Supreme Court · 2001 · s.234A, s.234B, s.234C, s.245D(4)

• CIT v Anwar Ali

  Supreme Court · 1970 · s.271(1)(c)

• CIT v Artex Manufacturing Co

  Supreme Court · 1997 · s.41(2), s.45

• CIT v Associated Cement Companies Ltd

  Supreme Court · 1988 · s.37(1)

• CIT v Attili N. Rao

  Supreme Court · 2001 · s.48, s.45

• CIT v Atul Mohan Bindal

  Supreme Court · 2009 · s.271(1)(c)

• CIT v B.C. Srinivasa Setty

  Supreme Court · 1981 · s.45, s.48, s.2(14), s.55(2)

• CIT v Bai Shirinbai K Kooka

  Supreme Court · 1962 · s.28, s.45(2), s.2(14)

• CIT v Balbir Singh Maini

  Supreme Court · 2017 · s.2(47), s.2(47)(v), s.2(47)(vi), s.45

• CIT v Bank of Nova Scotia

  Supreme Court · 2016 · s.271C, s.201(1), s.201(1A)

• CIT v Bankipur Club Ltd

  Supreme Court · 1997 · s.4, s.2(24), s.28

• CIT v Bhanji Lavji

  Supreme Court · 1971 · s.147, s.148

• CIT v Bharti Cellular Ltd

  Supreme Court · 2010 · s.194J, s.9(1)(vii), s.201(1A)

• CIT v Bijoy Kumar Almal

  Supreme Court · 1995 · s.26, s.22, s.23, s.23(2)

• CIT v Bilahari Investment Pvt Ltd

  Supreme Court · 2008 · s.145

• CIT v Bokaro Steel Ltd

  Supreme Court · 1998 · s.4, s.43(1), s.56, s.22

• CIT v C.P. Sarathy Mudaliar

  Supreme Court · 1971 · s.2(22)(e)

• CIT v Calcutta Export Co

  Supreme Court · 2018 · s.40(a)(ia), s.139(1), s.200(1)

• CIT v Calcutta Knitwears

  Supreme Court · 2014 · s.132, s.158BD, s.153C

• CIT v Canara Workshops (P) Ltd

  Supreme Court · 1986 · s.80E, s.80-I

• CIT v Chandulal Keshavlal & Co

  Supreme Court · 1960 · s.37(1)

• CIT v Chet Ram (HUF)

  Supreme Court · 2017 · s.45(5), s.45(5)(b), s.45(5)(c), s.155(16)

• CIT v Chhabil Dass Agarwal

  Supreme Court · 2013 · s.147, s.148, s.144, s.142(1)

• CIT v Ciba of India Ltd

  Supreme Court · 1967 · s.10(2)(xv) of the Indian Income-tax Act, 1922, s.10(2)(xii) of the Indian Income-tax Act, 1922, s.37(1), s.35

• CIT v Classic Binding Industries

  Supreme Court · 2018 · s.80-IC, s.80-IB

• CIT v D.P. Sandu Bros. Chembur (P) Ltd

  Supreme Court · 2005 · s.45, s.48, s.2(14), s.2(47)

• CIT v Dalhousie Properties Ltd

  Supreme Court · 1984 · s.22, s.23, s.23(1)

• CIT v Dalmia Investment Co Ltd

  Supreme Court · 1964 · s.28, s.145, s.55(2), s.48

• CIT v Daulat Ram Rawatmull

  Supreme Court · 1972 · s.34 of the Indian Income-tax Act, 1922, s.66 of the Indian Income-tax Act, 1922, s.68, s.69A

• CIT v Dawoodi Bohara Jamat

  Supreme Court · 2014 · s.13(1)(b), s.12AA, s.12A, s.11

• CIT v Devi Prasad Vishwanath Prasad

  Supreme Court · 1968 · s.13 of the Indian Income-tax Act, 1922, s.66(2) of the Indian Income-tax Act, 1922, s.68, s.145

• CIT v Dewas Cine Corporation

  Supreme Court · 1967 · s.10(2)(vii) of the Indian Income-tax Act, 1922, s.46 of the Indian Partnership Act, 1932, s.48 of the Indian Partnership Act, 1932, s.45

• CIT v Durga Prasad More

  Supreme Court · 1971 · s.68

• CIT v Electric Control Gear Mfg Co

  Supreme Court · 1997 · s.41(2), s.45, s.114

• CIT v Electro House

  Supreme Court · 1971 · s.263, s.263(1), s.148

• CIT v Eli Lilly & Co (India) P Ltd

  Supreme Court · 2009 · s.192, s.192(1), s.201(1), s.201(1A)

• CIT v Equinox Solution P Ltd

  Supreme Court · 2017 · s.50(2), s.48(2)

• CIT v Excel Industries Ltd

  Supreme Court · 2013 · s.28(iv), s.5, s.145

• CIT v G. Narasimhan

  Supreme Court · 1998 · s.2(22)(d), s.2(22)(e), s.45, s.2(47)

• CIT v G.R. Karthikeyan

  Supreme Court · 1993 · s.2(24), s.2(24)(ix), s.10(3), s.256(1)

• CIT v Gemini Cashew Sales Corporation

  Supreme Court · 1967 · s.10(2)(xv) of the Indian Income-tax Act, 1922, s.10(1) Indian Income-tax Act, 1922, s.25FF of the Industrial Disputes Act, 1947, s.37(1)

• CIT v George Henderson & Co Ltd

  Supreme Court · 1967 · s.12B(2) of the Indian Income-tax Act, 1922, s.66(1) of the Indian Income-tax Act, 1922, s.48, s.45

• CIT v Ghanshyam (HUF)

  Supreme Court · 2009 · s.45(5), s.155(16), s.2(47)

• CIT v Gillanders Arbuthnot & Co Ltd

  Supreme Court · 1972 · s.12B of the Indian Income-tax Act, 1922, s.34(1)(a) of the Indian Income-tax Act, 1922, s.45, s.48

• CIT v Gold Coin Health Food P Ltd

  Supreme Court · 2008 · s.271(1)(c), s.2(24), s.72

• CIT v Gold Coin Health Food Pvt Ltd

  Supreme Court · 2008 · s.271(1)(c), s.2(24)

• CIT v Govindbhai Mamaiya

  Supreme Court · 2014 · s.45(5), s.45(5)(b), s.155(16)

• CIT v Grace Collis

  Supreme Court · 2001 · s.2(47), s.45, s.47(vii), s.49(2)

• CIT v Greenworld Corporation

  Supreme Court · 2009 · s.263, s.147, s.148, s.150

• CIT v Gujarat Fluoro Chemicals

  Supreme Court · 2013 · s.214, s.244A

• CIT v Gujarat Maritime Board

  Supreme Court · 2007 · s.2(15), s.11, s.12A, s.10(20)

• CIT v H. Holck Larsen

  Supreme Court · 1986 · s.28, s.256, s.81 of the Companies Act, 1956, s.45

• CIT v HCL Comnet Systems & Services Ltd

  Supreme Court · 2008 · s.115JA

• CIT v HCL Technologies Ltd

  Supreme Court · 2018 · s.10A, s.80HHC, s.80HHE

• CIT v Hindustan Bulk Carriers

  Supreme Court · 2002 · s.234B, s.245D(4), s.245C

• CIT v Hyundai Heavy Industries Co Ltd

  Supreme Court · 2007 · s.9(1), s.44BB, s.5(2), s.90

• CIT v Indo Nippon Chemicals Co Ltd

  Supreme Court · 2003 · s.145, s.28

• CIT v Infosys Technologies Ltd

  Supreme Court · 2008 · s.17(2), s.192, s.201(1), s.201(1A)

• CIT v J.H. Gotla

  Supreme Court · 1985 · s.16(3) of the Indian Income-tax Act, 1922, s.24(2) of the Indian Income-tax Act, 1922, s.64, s.72

• CIT v Jai Laxmi Rice Mills

  Supreme Court · 2015 · s.271E, s.269SS, s.271D, s.271(1)(c)

• CIT v Jaipuria China Clay Mines (P) Ltd

  Supreme Court · 1965 · s.32(2), s.72

• CIT v Jasjit Singh

  Supreme Court · 2023 · s.153C, s.153A, s.132, s.132A

• CIT v Jindal Steel & Power Ltd

  Supreme Court · 2023 · s.80-IA, s.80IA(8)

• CIT v Kalu Babu Lal Chand

  Supreme Court · 1959 · s.4, s.2(31)

• CIT v Kamla Town Trust

  Supreme Court · 1995 · s.11, s.2(15)

• CIT v Kanpur Coal Syndicate

  Supreme Court · s.246A, s.250, s.251

• CIT v Karnal Co-operative Sugar Mills Ltd

  Supreme Court · 1999 · s.4, s.56

• CIT v Karnataka Power Corporation

  Supreme Court · 2000 · s.43(3), s.32A, s.80J

• CIT v Kelvinator of India Ltd

  Supreme Court · 2010 · s.147, s.148

• CIT v Kesaria Tea Co Ltd

  Supreme Court · 2002 · s.41(1), s.256(1)

• CIT v Khoday Eswarsa & Sons

  Supreme Court · 1971 · s.28(1)(c) of the Indian Income-tax Act, 1922, s.66(2) of the Indian Income-tax Act, 1922, s.271(1)(c)

• CIT v Kotak Securities Ltd

  Supreme Court · 2016 · s.194J, s.9(1)(vii), s.40(a)(ia)

• CIT v Kulu Valley Transport Co (P) Ltd

  Supreme Court · 1970 · s.22(2A) of the Indian Income-tax Act, 1922, s.22(3) of the Indian Income-tax Act, 1922, s.24(2) of the Indian Income-tax Act, 1922, s.139(3)

• CIT v Kumbakonam Mutual Benefit Fund Ltd

  Supreme Court · 1964 · s.28, s.4, s.2(24)

• CIT v L.W. Russel

  Supreme Court · 1964 · s.7(1) of the Indian Income-tax Act, 1922, s.17(2), s.17(1), s.15

• CIT v Larsen & Toubro Ltd

  Supreme Court · 2009 · s.192, s.10(5), s.201(1), s.201(1A)

• CIT v Laxman Das Khandelwal

  Supreme Court · 2019 · s.143(2), s.143(3), s.292BB

• CIT v Lovely Exports P Ltd

  Supreme Court · 2008 · s.68

• CIT v Madhukant M. Mehta

  Supreme Court · 1997 · s.78, s.72, s.73, s.75

• CIT v Mahendra Mills

  Supreme Court · 2000 · s.32, s.34, s.29, s.28

• CIT v Mahindra and Mahindra Ltd

  Supreme Court · 2018 · s.41(1), s.28(iv), s.36(1)(iii)

• CIT v Malayalam Plantations Ltd

  Supreme Court · 1964 · s.37(1), s.10(2)(xv) of the Indian Income-tax Act, 1922, s.84 Estate Duty Act, 1953, s.77 Estate Duty Act, 1953

• CIT v Manmohan Das (Deceased)

  Supreme Court · 1965 · s.157, s.72, s.80, s.139

• CIT v Mansukh Dyeing and Printing Mills

  Supreme Court · 2022 · s.45(4), s.2(47), s.50, s.147

• CIT v Max India Ltd

  Supreme Court · 2007 · s.263, s.80HHC

• CIT v McDowell & Co Ltd

  Supreme Court · 2009 · s.43B, s.139(1), s.37(1)

• CIT v McMillan & Co

  Supreme Court · 1957 · s.251, s.145

• CIT v Meghalaya Steels Ltd

  Supreme Court · 2016 · s.80-IB, s.80-IC, s.28(iii)(b), s.56

• CIT v Mother India Refrigeration Industries (P) Ltd

  Supreme Court · 1985 · s.32(2), s.72(2), s.72

• CIT v Mugneeram Bangur & Co

  Supreme Court · 1965 · s.66 of the Indian Income-tax Act, 1922, s.28, s.45, s.2(42C)

• CIT v Mussadilal Ram Bharose

  Supreme Court · 1987 · s.271(1)(c), Explanation to 271(1), s.274(2), s.256(2)

• CIT v Nagpur Hotel Owners Association

  Supreme Court · 2000 · s.11(2), s.11(1), s.11

• CIT v Nainital Bank Ltd

  Supreme Court · 1964 · s.28

• CIT v Nandlal Gandalal

  Supreme Court · 1960 · s.6(2), s.5, s.2(31)

• CIT v National Storage Pvt Ltd

  Supreme Court · 1967 · s.22, s.28, s.14

• CIT v Nirbheram Daluram

  Supreme Court · 1997 · s.251, s.147, s.251(1)(a)

• CIT v Odeon Builders Pvt Ltd

  Supreme Court · 2019 · s.37(1)

• CIT v Onkar Saran and Sons

  Supreme Court · 1992 · s.271(1)(c), s.148, s.139(2)

• CIT v Orissa Corporation (P) Ltd

  Supreme Court · 1986 · s.68, s.131, s.256(2), s.271(1)(c)

• CIT v P. Mohanakala

  Supreme Court · 2007 · s.68, s.260A

• CIT v P.J. Chemicals Ltd

  Supreme Court · 1994 · s.43(1), s.32, s.256

• CIT v P.V.A.L. Kulandagan Chettiar

  Supreme Court · 2004 · s.90, s.90(2), s.5, s.4

• CIT v Padamchand Ramgopal

  Supreme Court · 1970 · s.145(3), s.144

• CIT v Paville Projects Pvt Ltd

  Supreme Court · 2023 · s.263, s.55, s.50A

• CIT v Pawan Kumar Laddha

  Supreme Court · s.249, s.253

• CIT v Piara Singh

  Supreme Court · 1980 · s.28, s.37(1)

• CIT v Podar Cement (P) Ltd

  Supreme Court · 1997 · s.22, s.27, s.27(iii), s.27(iiia)

• CIT v Ponni Sugars & Chemicals Ltd

  Supreme Court · 2008 · s.4, s.2(24), s.80P(2)(a)(i), s.28

• CIT v Prem Bhai Parekh

  Supreme Court · 1970 · s.16(3)(a)(iv) of the Indian Income-tax Act, 1922, s.64

• CIT v R.D. Aggarwal & Co

  Supreme Court · 1964 · s.42(1) of the Indian Income-tax Act, 1922, s.43 of the Indian Income-tax Act, 1922, s.9(1)(i), s.5(2)

• CIT v R.M. Chidambaram Pillai

  Supreme Court · 1976 · s.10(4)(b) of the Indian Income-tax Act, 1922, s.16(1)(b) of the Indian Income-tax Act, 1922, Rule 24 of the Income-tax Rules, 1922, s.40(b)

• CIT v Rai Bahadur Hardutroy Motilal Chamaria

  Supreme Court · s.250, s.251

• CIT v Raja Benoy Kumar Sahas Roy

  Supreme Court · 1957 · s.2(1A), s.10(1)

• CIT v Rajasthan and Gujarati Charitable Foundation

  Supreme Court · 2017 · s.11(1)(a), s.11(6), s.32, s.12A

• CIT v Rajendra Prasad Moody

  Supreme Court · 1978 · s.57(iii), s.56, s.37(1), s.257

• CIT v Realest Builders & Services Ltd

  Supreme Court · 2008 · s.145

• CIT v Reliance Energy Ltd

  Supreme Court · 2021 · s.80-IA(1), s.80-IA(5), s.80AB, s.80A(2)

• CIT v Reliance Petroproducts Pvt Ltd

  Supreme Court · 2010 · s.271(1)(c), s.14A

• CIT v Reliance Telecom Ltd

  Supreme Court · 2021 · s.254, s.254(2), s.260A, s.195

• CIT v S. Chenniappa Mudaliar

  Supreme Court · s.250, s.251

• CIT v S. Goyanka Lime & Chemical Ltd

  Supreme Court · 2015 · s.147, s.148, s.151

• CIT v S. Khader Khan Son

  Supreme Court · 2012 · s.133A, s.132(4)

• CIT v S.V. Angidi Chettiar

  Supreme Court · 1962 · s.28(1)(c) of the Indian Income-tax Act, 1922, s.44 of the Indian Income-tax Act, 1922, s.23(5) of the Indian Income-tax Act, 1922, s.271(1)(c)

• CIT v Saravana Spinning Mills P Ltd

  Supreme Court · 2007 · s.31(i), s.31, s.37(1)

• CIT v Saravana Spinning Mills Pvt Ltd

  Supreme Court · 2007 · s.31(i), s.37(1)

• CIT v Sarkar Builders

  Supreme Court · 2015 · s.80-IB(10)(d), s.80-IB(10), s.80-IB

• CIT v Saurashtra Cement Ltd

  Supreme Court · 2010 · s.4, s.28

• CIT v Scindia Steam Navigation Co Ltd

  Supreme Court · 1961 · s.66(1) of the Indian Income-tax Act, 1922, s.10(2)(vii) of the Indian Income-tax Act, 1922, s.260A, s.254

• CIT v Shapoorji Pallonji Mistry

  Supreme Court · 1962 · s.251

• CIT v Shelly Products

  Supreme Court · 2003 · s.240, s.237, s.140A, s.4

• CIT v Shoorji Vallabhdas & Co

  Supreme Court · 1962 · s.4 of the Indian Income-tax Act, 1922, s.10(2)(xv) of the Indian Income-tax Act, 1922, s.5, s.28

• CIT v Shree Rama Multi Tech Ltd

  Supreme Court · 2018 · s.4, s.56

• CIT v Sinhgad Technical Education Society

  Supreme Court · 2017 · s.132, s.153A, s.153C

• CIT v Sitaldas Tirathdas

  Supreme Court · 1960 · s.4, s.3 of the Indian Income-tax Act, 1922, s.9(1)(iv) Indian Income-tax Act, 1922

• CIT v Smifs Securities Ltd

  Supreme Court · 2012 · s.32, s.32(1)

• CIT v Smt Indira Balkrishna

  Supreme Court · 1960 · s.3 of the Indian Income-tax Act, 1922, s.9(3) of the Indian Income-tax Act, 1922, s.2(31), s.4

• CIT v Spice Enfotainment Ltd

  Supreme Court · 2017 · s.292B, s.143(3)

• CIT v Sri Mangayarkarasi Mills (P) Ltd

  Supreme Court · 2009 · s.31, s.37(1), s.32

• CIT v SSA's Emerald Meadows

  Supreme Court · 2016 · s.271(1)(c), s.274

• CIT v Sterling Foods

  Supreme Court · 1999 · s.80HH, s.28

• CIT v Subhulaxmi Mills Ltd

  Supreme Court · 1995 · s.79, s.32(2), s.33(2), s.72

• CIT v Sugauli Sugar Works (P) Ltd

  Supreme Court · 1999 · s.41(1)

• CIT v Sun Engineering Works (P) Ltd

  Supreme Court · 1992 · s.147, s.148

• CIT v T.V. Sundaram Iyengar & Sons Ltd

  Supreme Court · 1996 · s.28, s.41(1)

• CIT v Taj Mahal Hotel

  Supreme Court · 1971 · s.10(5) Indian Income-tax Act 1922, s.10(2)(vi-b) Indian Income-tax Act 1922, s.43(3), s.32(1)

• CIT v Tarsem Kumar

  Supreme Court · 1986 · s.132, s.132(3), s.132A

• CIT v Textool Co Ltd

  Supreme Court · 2009 · s.36(1)(v), s.40A(7)

• CIT v Toshoku Ltd

  Supreme Court · 1980 · s.9(1)(i), s.5(2), s.161, s.163

• CIT v Tulsyan NEC Ltd

  Supreme Court · 2010 · s.115JAA, s.115JAA(2), s.115JAA(3), s.115JAA(4)

• CIT v V.P. Gopinathan

  Supreme Court · 2001 · s.56, s.57(iii)

• CIT v V.S. Dempo Company Ltd

  Supreme Court · 2016 · s.50, s.48, s.49, s.54E

• CIT v Vasisth Chay Vyapar Ltd

  Supreme Court · 2017 · s.5, s.145, s.45Q Reserve Bank of India Act, 1934, NBFCs Prudential Norms (Reserve Bank) Directions, 1998

• CIT v Vatika Township P Ltd

  Supreme Court · 2014 · s.113, s.158BA, s.158BC, s.263

• CIT v Vegetable Products Ltd

  Supreme Court · 1973 · s.271(1)(a)(i), s.156, s.143

• CIT v Vindhya Metal Corporation

  Supreme Court · 1997 · s.132A, s.132

• CIT v Walfort Share & Stock Brokers P Ltd

  Supreme Court · 2010 · s.14A, s.94(7), s.10(33)

• CIT v Woodward Governor India P Ltd

  Supreme Court · 2009 · s.28, s.29, s.37(1), s.43(1)

• CIT v Yokogawa India Ltd

  Supreme Court · 2016 · s.10A, s.10B, s.70, s.72

• Citizen Co-operative Society Ltd v ACIT

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

• Collector, Land Acquisition, Anantnag v Mst. Katiji

  Supreme Court · 1987 · s.246A, s.249, s.253

• Columbia Sportswear Company v DIT

  Supreme Court · 2012 · s.245S, s.245N, s.245R

• Commissioner of Customs v Dilip Kumar & Co

  Supreme Court · 2018

• Common Cause v Union of India

  Supreme Court · 2017 · Evidence Act s.34

• Dalmia Jain & Co Ltd v CIT

  Supreme Court · 1971 · s.37(1), s.28

• Dalmia Power Ltd v ACIT

  Supreme Court · 2019 · s.139(5), s.119(2)(b), s.170(1), s.143(2)

• Davenport & Co P Ltd v CIT

  Supreme Court · 1975 · s.43(5), s.73, s.24(1)

• DCGT v BPL Ltd

  Supreme Court · 2022 · Gift-tax Act 1958 s.4(1)(a), Gift-tax Act 1958 s.6 and Schedule II, Wealth-tax Act 1957 Schedule III, rules 2(9), 2(11), 9, 11 and 21, s.56(2)(x)

• DCIT v Core Health Care Ltd

  Supreme Court · 2008 · s.36(1)(iii), s.43(1)

• DCIT v Pepsi Foods Ltd

  Supreme Court · 2021 · s.254, s.254(2A), Constitution Art. 14

• Deputy CIT v Core Health Care Ltd

  Supreme Court · 2008 · s.36(1)(iii), s.43(1)

• DGIT (Investigation) v Spacewood Furnishers P Ltd

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

• Dhakeswari Cotton Mills v CIT

  Supreme Court · s.144, s.143(3), s.145

• Dilip N. Shroff v JCIT

  Supreme Court · 2007 · s.271(1)(c), s.274, s.55A

• Distributors (Baroda) Pvt Ltd v Union of India

  Supreme Court · 1985 · s.80M, s.80AA, s.80B

• DIT (International Taxation) v Star Cruises (India) P Ltd

  Supreme Court · 2026 · s.44B, s.195

• DIT (IT)-I, Mumbai v American Express Bank Ltd

  Supreme Court · 2025 · s.44C, s.37, s.28

• DIT v A.P. Moller Maersk A/S

  Supreme Court · 2017 · s.9(1)(vii), s.90, s.115A

• DIT v Morgan Stanley & Co Inc

  Supreme Court · 2007 · s.90, s.92, s.92C, s.92F

• DIT v Samsung Heavy Industries Co Ltd

  Supreme Court · 2020 · s.9(1)(i), s.90

• Dr T.A. Quereshi v CIT

  Supreme Court · 2006 · s.28, s.37(1), s.254(2)

• Dwarka Nath v Income-Tax Officer

  Supreme Court · 1965 · s.33A(2) of the Indian Income-tax Act, 1922, s.29 of the Indian Income-tax Act, 1922, s.12B of the Indian Income-tax Act, 1922, s.264

• Dy CIT v Mastech Technologies P Ltd

  Supreme Court · 2022 · s.129, s.148, s.143(3)

• Dy CIT v Zuari Estate Development & Investment Co Ltd

  Supreme Court · 2015 · s.147, s.143(1), s.148, s.143(1)(a)

• Dy. CIT v M.R. Shah Logistics Pvt Ltd

  Supreme Court · 2022 · s.147, s.148, s.143(1), s.68

• Dy. CIT v U.K. Paints (Overseas) Ltd

  Supreme Court · 2023 · s.153C, s.153A, s.148, s.147

• Dynamic Orthopedics P Ltd v CIT

  Supreme Court · 2010 · s.115J

• E.D. Sassoon and Company Ltd v CIT

  Supreme Court · 1954 · s.5, s.28, s.4

• East India Housing and Land Development Trust Ltd v CIT

  Supreme Court · 1960 · s.22, s.28, s.14

• Emil Webber v CIT

  Supreme Court · 1993 · s.2(24), s.56, s.17, s.14

• Empire Jute Co Ltd v CIT

  Supreme Court · 1980 · s.37(1), s.10(2)(xv) of the Indian Income-tax Act, 1922

• Engineering Analysis Centre of Excellence P Ltd v CIT

  Supreme Court · 2021 · s.9(1)(vi), s.90(2), s.195, s.201(1A)

• Federation of All India Vyapar Mandal v Union of India

  Supreme Court · s.43B(h), Income-tax Act, 2025 s.37(2)(g), Income-tax Act, 2025 s.37(3), Constitution Art. 14

• Formula One World Championship Ltd v CIT

  Supreme Court · 2017 · s.9, s.90, s.195, s.195(2)

• G. Murugesan & Bros v CIT

  Supreme Court · 1973 · s.3 of the Indian Income-tax Act, 1922, s.66(1) of the Indian Income-tax Act, 1922, s.2(31), s.4

• GE India Technology Centre P Ltd v CIT

  Supreme Court · 2010 · s.4, s.5, s.9, s.195

• Gemini Leather Stores v ITO

  Supreme Court · 1975 · s.147, s.148

• Gestetner Duplicators P Ltd v CIT

  Supreme Court · 1978 · s.36(1)(iv), s.17(1), s.256(1)

• Gillanders Arbuthnot & Co Ltd v CIT

  Supreme Court · 1964 · s.66(1) of the Indian Income-tax Act, 1922, s.28, s.28(ii), s.4

• GKN Driveshafts (India) Ltd v ITO

  Supreme Court · 2002 · s.148, s.143(2)

• Godhra Electricity Co Ltd v CIT

  Supreme Court · 1997 · s.5, s.145, s.28

• Godrej & Boyce Manufacturing Co Ltd v DCIT

  Supreme Court · 2017 · s.14A, s.10(33), s.115-O, s.14A(2)

• Godrej Sara Lee Ltd v Excise and Taxation Officer

  Supreme Court · 2023 · Constitution Art. 226

• Goetze (India) Ltd v CIT

  Supreme Court · 2006 · s.139, s.139(5), s.254

• Gopal and Sons (HUF) v CIT

  Supreme Court · 2017 · s.2(22)(e)

• Gowli Buddanna v CIT

  Supreme Court · 1966 · s.3 of the Indian Income-tax Act, 1922, s.25A of the Indian Income-tax Act, 1922, s.2(31), s.4

• Guffic Chem P Ltd v CIT

  Supreme Court · 2011 · s.28, s.28(va), s.4

• H H Maharaja Rana Hemant Singhji v CIT

  Supreme Court · 1976 · s.2(14), s.2(14)(ii), s.45, s.2(4A) Indian Income-tax Act, 1922

• Haji Aziz and Abdul Shakoor Bros v CIT

  Supreme Court · 1960 · s.10(2)(xv) of the Indian Income-tax Act, 1922, s.37(1), s.167(8) of the Sea Customs Act, 1878, s.183 of the Sea Customs Act, 1878

• Hero Cycles (P) Ltd v CIT

  Supreme Court · 2015 · s.36(1)(iii)

• Hind Wire Industries Ltd v CIT

  Supreme Court · 1995 · s.154(7), s.154

• Hindustan Coca Cola Beverage P Ltd v CIT

  Supreme Court · 2007 · s.201(1), s.201(1A), s.194C, s.194-I

• Hindustan Steel Ltd v State of Orissa

  Supreme Court · 1969 · s.271(1)(c), s.273B, Orissa Sales Tax Act s.12(5), Orissa Sales Tax Act s.25(1)(a)

• Honda Siel Power Products Ltd v CIT

  Supreme Court · 2007 · s.254(2), s.43A, s.154

• Hukumchand Mills Ltd v CIT

  Supreme Court · 1966 · s.33(4) of the Indian Income-tax Act, 1922, s.10(5)(b) of the Indian Income-tax Act, 1922, s.254(1), s.43(6)

• Hyatt International Southwest Asia Ltd v Addl DIT

  Supreme Court · 2025 · s.9, s.9(1)(i), s.90, Article 5(1) India-UAE DTAA

• Indian and Eastern Newspaper Society v CIT

  Supreme Court · 1979 · s.147(b), s.147, s.257

• Indian Molasses Co (Private) Ltd v CIT

  Supreme Court · 1959 · s.37(1)

• Internet and Mobile Association of India v RBI

  Supreme Court · 2020 · Constitution Art. 19(1)(g), Constitution Art.32, RBI Act s.35A

• IPCA Laboratory Ltd v Deputy CIT

  Supreme Court · 2004 · s.80HHC, s.80AB, s.80B(5)

• Ishikawajima-Harima Heavy Industries Ltd v DIT

  Supreme Court · 2007 · s.5, s.5(2), s.9, s.9(1)(i)

• ITO v Ch. Atchaiah

  Supreme Court · 1995 · s.4, s.2(31), s.183, s.148

• ITO v Dharam Narain

  Supreme Court · 2018 · s.143(2)

• ITO v Lakhmani Mewal Das

  Supreme Court · 1976 · s.147, s.148, s.149, s.151

• ITO v M.K. Mohammed Kunhi

  Supreme Court · 1968 · s.254(1), s.255, s.220(6), s.271(1)(c)

• ITO v N. Takim Roy Rymbai

  Supreme Court · 1976 · s.10(26)

• ITO v Purushottam Das Bangur

  Supreme Court · 1997 · s.147(b), s.148

• ITO v Seth Brothers

  Supreme Court · 1969 · s.132

• ITO v Smt N.K. Sarada Thampatty

  Supreme Court · 1990 · s.171

• ITO v TechSpan India (P) Ltd

  Supreme Court · 2018 · s.147, s.148, s.10A

• ITO v Tej Partap Singh

  Supreme Court · 2026 · s.147A, s.148, s.148A, s.151A

• ITO v Venkatesh Premises Co-operative Society Ltd

  Supreme Court · 2018 · s.4, s.2(24), s.2(24)(vii), s.133(6)

• ITO v Vikram Sujitkumar Bhatia

  Supreme Court · 2023 · s.132, s.153C, s.153A

• ITO, Kolar v Seghu Buchiah Setty

  Supreme Court · 1964 · s.156, s.220, s.222

• Janki Ram Bahadur Ram v CIT

  Supreme Court · 1965 · s.28, s.2(13)

• Japan Airlines Co Ltd v CIT

  Supreme Court · 2015 · s.194-I, s.194C

• JCIT v Rolta India Ltd

  Supreme Court · 2011 · s.234B, s.115JA, s.115JB, s.234C

• Jindal Equipment Leasing Consultancy Services Ltd v CIT

  Supreme Court · 2026 · s.28, s.47(vii), s.2(47), s.2(14)

• Jute Corporation of India Ltd v CIT

  Supreme Court · 1990 · s.251, s.250, s.256

• Jyotendrasinhji v S.I. Tripathi

  Supreme Court · 1993 · s.63, s.166, s.61, s.5

• K. Krishnamurthy v DCIT

  Supreme Court · 2025 · s.271AAA, s.271AAA(2), s.132(4)

• K. Lakshmanan & Co v CIT

  Supreme Court · 1998 · s.2(1A), s.10(1)

• K.C. Builders v ACIT

  Supreme Court · 2004 · s.276C, s.277, s.278B, s.271(1)(c)

• K.P. Madhusudhanan v CIT

  Supreme Court · 2001 · s.271(1)(c), s.274

• K.P. Varghese v ITO

  Supreme Court · 1981 · s.52(2), s.48, s.45, s.148

• Kachwala Gems v JCIT

  Supreme Court · s.144, s.145(3)

• Kale Khan Mohammad Hanif v CIT

  Supreme Court · 1963 · s.34 of the Indian Income-tax Act, 1922, s.66 of the Indian Income-tax Act, 1922, s.68, s.145

• Kale v Deputy Director of Consolidation

  Supreme Court · 1976 · s.17(1)(b) of the Registration Act, 1908, s.2(47), s.45, s.56(2)(x)

• Kalloomal Tapeswari Prasad (HUF) v CIT

  Supreme Court · 1982 · s.171, s.2(31)

• Kalyan Kumar Ray v CIT

  Supreme Court · 1991 · s.143(3), s.144, s.156, s.214

• Kanchanganga Sea Foods Ltd v CIT

  Supreme Court · 2010 · s.195, s.5(2), s.201(1), s.201(1A)

• Kapurchand Shrimal v CIT

  Supreme Court · 1981 · s.254, s.171, s.251

• Karanpura Development Co Ltd v CIT

  Supreme Court · 1961 · s.10 of the Indian Income-tax Act, 1922, s.2(4) of the Indian Income-tax Act, 1922, s.9 of the Indian Income-tax Act, 1922, s.28

• Kartikeya V. Sarabhai v CIT

  Supreme Court · 1997 · s.2(47), s.45

• Kedarnath Jute Manufacturing Co Ltd v CIT

  Supreme Court · 1971 · s.37(1), s.10(1) Indian Income-tax Act, 1922, s.10(2)(xv) of the Indian Income-tax Act, 1922, s.10(5) Indian Income-tax Act 1922

• Keshavji Ravji & Co v CIT

  Supreme Court · 1990 · s.40(b), s.119, s.10(4)(b) of the Indian Income-tax Act, 1922

• Kettlewell Bullen & Co Ltd v CIT

  Supreme Court · 1964 · s.28, s.4

• Kettlewell Bullen & Co v CIT

  Supreme Court · 1964 · s.10 of the Indian Income-tax Act, 1922, s.2(6C) of the Indian Income-tax Act, 1922, s.28

• Kishinchand Chellaram v CIT

  Supreme Court · 1980 · s.143(3), s.147, s.148

• KSCARDB v Assessing Officer

  Supreme Court · 2023 · s.80P, s.80P(2)(a)(i), s.80P(4)

• Kunhayammed v State of Kerala

  Supreme Court · 2000 · s.261, Constitution Art. 136, Constitution Art. 141, Order 47 Rule 1, Code of Civil Procedure

• L.K. Trust v CIT

  Supreme Court · 2026 · s.36(1)(iii), s.2(28A), s.57(iii)

• Lakshmiji Sugar Mills Co P Ltd v CIT

  Supreme Court · 1971 · s.37(1)

• Liberty India v CIT

  Supreme Court · 2009 · s.80-IB, s.80-IA

• M.M. Aqua Technologies Ltd v CIT

  Supreme Court · 2021 · s.43B, s.43B(d), Explanation 3C to s.43B

• Maddi Venkataraman & Co (P) Ltd v CIT

  Supreme Court · 1997 · s.37(1), s.28, s.40A(3)

• Madhav Prasad Jatia v CIT

  Supreme Court · 1979 · s.36(1)(iii), s.37(1), s.57

• Madhumilan Syntex Ltd v Union of India

  Supreme Court · 2007 · s.276B, s.278B, s.2(35), s.279

• MAK Data P Ltd v CIT

  Supreme Court · 2013 · s.271(1)(c), s.133A, s.274

• Malabar Fisheries Co v CIT

  Supreme Court · 1979 · s.34(3)(b), s.2(47), s.155(5), s.33

• Malabar Industrial Co Ltd v CIT

  Supreme Court · 2000 · s.263, s.2(1A)

• Malayala Manorama Co Ltd v CIT

  Supreme Court · 2008 · s.115J

• Mangalam Publications v CIT

  Supreme Court · 2024 · s.147, s.148, s.139(9), s.143(3)

• Manish Maheshwari v ACIT

  Supreme Court · 2007 · s.158BD, s.158BC, s.132, s.132A

• Mansarovar Commercial P Ltd v CIT

  Supreme Court · 2023 · s.6(3), s.6(3)(ii), s.2(35), s.4

• Marshall Sons & Co (India) Ltd v ITO

  Supreme Court · 1996 · s.139, s.142, s.139(2), s.142(1)

• Maruti Suzuki India Ltd v CIT

  Supreme Court · 2020 · s.43B, s.43B(a), s.43B first proviso

• Mavilayi Service Co-operative Bank Ltd v CIT

  Supreme Court · 2021 · s.80P, s.80P(2)(a)(i), s.80P(4), s.2(19)

• Maxopp Investment Ltd v CIT

  Supreme Court · 2018 · s.14A, s.14A(2), s.10(34)

• McDowell & Co Ltd v CTO

  Supreme Court · 1985

• Mcorp Global (P) Ltd v CIT

  Supreme Court · 2009 · s.254(1), s.32(1)(ii)

• Mehta Parikh & Co v CIT

  Supreme Court · 1956 · s.143(3), s.68

• Mehta Parikh and Co v CIT

  Supreme Court · 1956 · s.68, s.143(3)

• Miss Dhun Dadabhoy Kapadia v CIT

  Supreme Court · 1966 · s.12B(2) of the Indian Income-tax Act, 1922, s.48, s.45, s.55(2)

• Modi Industries Ltd v CIT

  Supreme Court · 1995 · s.214, s.2(40), s.244(1A), s.143

• Morvi Industries Ltd v CIT

  Supreme Court · 1971 · s.5, s.37(1), s.145

• Munjal Sales Corporation v CIT

  Supreme Court · 2008 · s.36(1)(iii), s.40(b)(iv), s.40(b)

• Mysore Minerals Ltd v CIT

  Supreme Court · 1999 · s.32(1), s.32

• N. Balakrishnan v M. Krishnamurthy

  Supreme Court · 1998

• N.K. Proteins Ltd v DCIT

  Supreme Court · 2017 · s.69C, s.68, s.158BC, s.145

• National Cooperative Development Corporation v ACIT

  Supreme Court · 2025 · s.36

• National Thermal Power Co Ltd v CIT

  Supreme Court · 1996 · s.254

• National Travel Services v CIT

  Supreme Court · 2018 · s.2(22)(e)

• Nectar Beverages Pvt Ltd v DCIT

  Supreme Court · 2009 · s.41(1), s.41(2), s.32(1)(ii), s.50

• New Delhi Television Ltd v DCIT

  Supreme Court · 2020 · s.147, s.148, s.149(1)(c), s.69A

• New Noble Educational Society v CCIT

  Supreme Court · 2022 · s.10(23C), s.10(23C)(vi), s.10(23C)(iiiab), s.10(23C)(iiiad)

• NFAC v Automotive Manufacturers P Ltd

  Supreme Court · 2023 · s.144B, s.143(3)

• Oberoi Hotel P Ltd v CIT

  Supreme Court · 1999 · s.4, s.28

• Omar Salay Mohamed Sait v CIT

  Supreme Court · 1959 · s.254

• P. Jayappan v ITO

  Supreme Court · 1984 · s.276C, s.277, s.147, s.279

• P.K. Badiani v CIT

  Supreme Court · 1976 · s.2(22)(e)

• P.R. Metrani v CIT

  Supreme Court · 2006 · s.132(4A), s.132(4), s.132(5), s.132(11)

• Palam Gas Service v CIT

  Supreme Court · 2017 · s.40(a)(ia), s.194C, s.200, s.201

• Pandian Chemicals Ltd v CIT

  Supreme Court · 2003 · s.80HH

• Parashuram Pottery Works Co Ltd v ITO

  Supreme Court · 1976 · s.147, s.148, s.149

• PCIT v ABC Papers Ltd

  Supreme Court · 2022 · s.260A, s.127, s.116

• PCIT v Abhisar Buildwell P Ltd

  Supreme Court · 2023 · s.153A, s.132, s.132A, s.147

• PCIT v I-Ven Interactive Ltd

  Supreme Court · 2019 · s.143(2), s.143(3), s.142(1)

• PCIT v Jupiter Capital P Ltd

  Supreme Court · 2025 · s.2(47), s.45

• PCIT v LG Electronics India Pvt Ltd

  Supreme Court · 2018 · s.220(6), s.271(1)(c)

• PCIT v M P Entertainment and Developers P Ltd

  Supreme Court · 2024 · s.28(i), s.22, s.260A, s.143(3)

• PCIT v Mahagun Realtors P Ltd

  Supreme Court · 2022 · s.170, s.292B, s.143(3), s.153A

• PCIT v Maruti Suzuki India Ltd

  Supreme Court · 2019 · s.143(2), s.170, s.292B

• PCIT v NRA Iron & Steel P Ltd

  Supreme Court · 2019 · s.68, s.148

• PCIT v Ramesh Chandra Rai

  Supreme Court · 2025 · s.86, s.67A, s.2(31), s.4

• PCIT v Wipro Ltd

  Supreme Court · 2022 · s.10B(8), s.10B(5), s.139, s.139(1)

• PDIT (Investigation) v Laljibhai Mandalia

  Supreme Court · 2022 · s.132, s.132(1), s.132(1)(b), s.132(1)(c)

• Philip John Plasket Thomas v CIT

  Supreme Court · 1963 · s.64(1)(iv), s.64

• Phool Chand Bajrang Lal v ITO

  Supreme Court · 1993 · s.147, s.148, s.149

• PILCOM v CIT

  Supreme Court · 2020 · s.194E, s.115BBA, s.9(1)(i), s.201(1A)

• PNB Finance Ltd v CIT

  Supreme Court · 2008 · s.45, s.48, s.41(2), s.55(2)

• Polyflex (India) P Ltd v CIT

  Supreme Court · 2002 · s.41(1)

• Pooran Mal v Director of Inspection

  Supreme Court · 1973 · s.132, s.132(1), s.132(5), s.135

• Prakash Cotton Mills P Ltd v CIT

  Supreme Court · 1993 · s.37(1), s.37(2), s.37(2B), s.256

• Prem Dass v ITO

  Supreme Court · 1999 · s.276C, s.277, s.279(1A), s.132(4A)

• Price Waterhouse Coopers Pvt Ltd v CIT

  Supreme Court · 2012 · s.271(1)(c), s.40A(7), s.44AB, s.148

• Pride Foramer S.A. v CIT

  Supreme Court · 2025 · s.37, s.71, s.32

• Principal CIT v Aarham Softronics

  Supreme Court · 2019 · s.80-IC, s.80-IC(8)(v), s.80-IC(3), s.80-IC(6)

• Provat Kumar Mitter v CIT

  Supreme Court · 1960 · s.16(1)(c) of the Indian Income-tax Act, 1922, s.16(3) of the Indian Income-tax Act, 1922, s.60, s.61

• Pullangode Rubber Produce Co Ltd v State of Kerala

  Supreme Court · 1971 · s.132(4), Kerala Agricultural Income-tax Act 1950, s.5 Explanation (2), Kerala Agricultural Income-tax Act 1950, s.60(2)

• Punjab Distilling Industries Ltd v CIT

  Supreme Court · 1958 · s.28, s.4

• Punjab State Industrial Development Corporation Ltd v CIT

  Supreme Court · 1996 · s.37(1), s.257, s.263

• Queen's Educational Society v CIT

  Supreme Court · 2015 · s.10(23C)(iiiad), s.10(23C)(vi), s.11, s.2(15)

• R.B. Jodha Mal Kuthiala v CIT

  Supreme Court · 1971 · s.22, s.27, s.23

• R.K. Upadhyaya v Shanabhai P. Patel

  Supreme Court · 1987 · s.148, s.149, s.147

• R.P. Darrmalingam v ACIT (SC)

  Supreme Court · 2024 · s.276CC

• Radha Krishan Industries v State of Himachal Pradesh

  Supreme Court · 2021 · s.83 of the Himachal Pradesh Goods and Service Tax Act, 2017, Rule 159(5) of the Himachal Pradesh Goods and Service Tax Rules, 2017, s.107 of the Himachal Pradesh Goods and Service Tax Act, 2017, s.74 of the Himachal Pradesh Goods and Service Tax Act, 2017

• Radhasoami Satsang v CIT

  Supreme Court · 1991 · s.11, s.12, s.256, s.60

• Radheshyam Kejriwal v State of West Bengal

  Supreme Court · 2011 · s.276C

• Raj Dadarkar & Associates v ACIT

  Supreme Court · 2017 · s.22, s.23, s.27, s.27(iiib)

• Raj Kumar Singh Hukam Chandji v CIT

  Supreme Court · 1970 · s.7 of the Indian Income-tax Act, 1922, s.33B of the Indian Income-tax Act, 1922, s.15, s.263

• Rajinder Nath v CIT

  Supreme Court · 1979 · s.153(3), s.147, s.153(3)(ii), s.147(a)

• Rama Bai v CIT

  Supreme Court · 1989 · s.5, s.56

• Rampyari Devi Saraogi v CIT

  Supreme Court · 1967 · s.33B of the Indian Income-tax Act, 1922, s.263

• Ravi Agrawal v Union of India

  Supreme Court · 2019 · s.80DD, s.115BAC

• Rayala Corporation Pvt Ltd v ACIT

  Supreme Court · 2016 · s.28, s.22

• Raymond Woollen Mills Ltd v ITO

  Supreme Court · 1997 · s.147, s.147(a), s.148

• RBANMS Educational Institution v B. Gunashekar

  Supreme Court · 2025 · s.269ST, s.271DA

• Red Chilli International Sales v ITO

  Supreme Court · 2023 · s.148, s.148A

• Reliance Jute & Industries Ltd v CIT

  Supreme Court · 1979 · s.24(2)(iii) of the Indian Income-tax Act, 1922, s.72, s.4

• Rotork Controls India P Ltd v CIT

  Supreme Court · 2009 · s.37(1), s.145, s.40A(7)

• S.A. Builders Ltd v CIT (Appeals)

  Supreme Court · 2006 · s.36(1)(iii), s.37(1), s.28, s.154

• S.G. Mercantile Corporation (P) Ltd v CIT

  Supreme Court · 1972 · s.10 of the Indian Income-tax Act, 1922, s.12 of the Indian Income-tax Act, 1922, s.9 of the Indian Income-tax Act, 1922, s.28

• S.Rm.M.Ct.M. Tiruppani Trust v CIT

  Supreme Court · 1998 · s.11(1)(a), s.11(2), s.11

• Sahara India (Firm) v CIT

  Supreme Court · 2008 · s.142(2A), s.142(3), s.142(2D), s.153(3)

• Sahney Steel & Press Works Ltd v CIT

  Supreme Court · 1997 · s.4, s.2(24), s.28

• Sakthi Trading Co v CIT

  Supreme Court · 2001 · s.145, s.263, s.28

• Sanand Properties P Ltd v Jt CIT

  Supreme Court · 2026 · s.147, s.148, s.133A, s.80-IB(10)

• Sandvik Asia Ltd v CIT

  Supreme Court · 2006 · s.214, s.240, s.244, s.244(1A)

• Sanjeev Lal v CIT

  Supreme Court · 2014 · s.2(47), s.45, s.54, s.54(1)

• SAP Labs India P Ltd v ITO

  Supreme Court · 2023 · s.260A, s.92C, s.92CA

• Saraswati Industrial Syndicate Ltd v CIT

  Supreme Court · 1990 · s.41(1), s.391 and 394 of the Companies Act, 1956

• Sargam Cinema v CIT

  Supreme Court · 2009 · s.142A, s.145(3)

• Sarla Holdings P Ltd v PCIT

  Supreme Court · 2025 · s.115BAA, s.115BAA(2), s.115BAA(5), s.115JB

• Sasi Enterprises v ACIT

  Supreme Court · 2014 · s.276CC, s.278E, s.139(1), s.139(4)

• Sassoon J. David & Co P Ltd v CIT

  Supreme Court · 1979 · s.10(2)(xv) [Indian Income-tax Act, 1922], s.37(1) [corresponding provision of the Income-tax Act, 1961]

• Scientific Engineering House (P) Ltd v CIT

  Supreme Court · 1985 · s.32, s.43(3), s.37(1)

• Secunderabad Club v CIT

  Supreme Court · 2023 · s.2(24), s.4, s.56

• Sedco Forex International Drill Inc v CIT

  Supreme Court · 2005 · s.9(1)(ii), s.5(2), s.4

• Sedco Forex International Inc v CIT

  Supreme Court · 2017 · s.44BB, s.5, s.9, s.44BB(3)

• Seshasayee Steels P Ltd v ACIT

  Supreme Court · 2019 · s.2(47), s.2(47)(v), s.2(47)(vi), s.2(47)(ii)

• Sevantilal Maneklal Sheth v CIT

  Supreme Court · 1967 · s.16(3)(a)(iii) of the Indian Income-tax Act, 1922, s.2(6C) of the Indian Income-tax Act, 1922, s.12B of the Indian Income-tax Act, 1922, s.64(1)(iv)

• Shabina Abraham v Collector of Central Excise & Customs

  Supreme Court · 2015 · s.159

• Sharp Business System v CIT-III

  Supreme Court · 2025 · s.37, s.36, s.32

• Sheila Kaushish v CIT

  Supreme Court · 1981 · s.22, s.23, s.23(1)(a)

• Sheo Nath Singh v Appellate Assistant Commissioner

  Supreme Court · 1971 · s.34(1A) of the Indian Income-tax Act, 1922, s.147, s.148

• Shital Fibers Ltd v CIT

  Supreme Court · 2025 · s.80-IA, s.80-IB, s.80HHC

• Shiv Raj Gupta v CIT

  Supreme Court · 2020 · s.28(ii)(a), s.260A, s.28(va), s.45

• Shree Choudhary Transport Co. v Income Tax Officer

  Supreme Court · 2020 · s.40(a)(ia), s.194C, s.194C(3), s.40A(3)

• Singapore Airlines Ltd v CIT

  Supreme Court · 2022 · s.194H, s.201(1), s.201(1A), s.271C

• Sir Chunilal V. Mehta and Sons Ltd v Century Spinning and Manufacturing Co Ltd

  Supreme Court · 1962 · s.133(1) of the Constitution of India, s.110 of the Code of Civil Procedure, s.74 of the Indian Contract Act, 1872, s.260A

• Sir Kikabhai Premchand v CIT

  Supreme Court · 1953 · s.145, s.28

• Snowtex Investment Ltd v PCIT

  Supreme Court · 2019 · s.73, s.73(1), s.73(4), s.43(5)

• South Indian Bank Ltd v CIT

  Supreme Court · 2021 · s.14A, s.14A(1), s.14A(2), s.14A(3)

• Southern Technologies Ltd v Joint CIT

  Supreme Court · 2010 · s.36(1)(vii), s.37(1), s.145, s.43D

• Sree Ayyanar Spinning & Weaving Mills Ltd v Commissioner of Income Tax

  Supreme Court · 2008 · s.254(2), s.115J, s.260A, s.143(3)

• Sri Krishna Pvt Ltd v ITO

  Supreme Court · 1996 · s.147, s.148, s.151

• State Bank of India v CIT

  Supreme Court · 2022 · s.10(5), s.192(1), s.201(1), Rule 2B

• State of Kerala v C. Velukutty

  Supreme Court · s.144

• State of Orissa v Maharaja Shri B.P. Singh Deo

  Supreme Court · 1969 · s.29(iii) of the Orissa Agricultural Income-tax Act, s.144, s.145(3)

• Sudarshan Silks & Sarees v CIT

  Supreme Court · 2008 · s.271(1)(c), s.256(1), s.132(4)

• Sultan Brothers P Ltd v CIT

  Supreme Court · 1963 · s.22, s.28(i), s.56(2)(ii), s.56(2)(iii)

• Sumati Dayal v CIT

  Supreme Court · 1995 · s.68

• Sunil Siddharthbhai v CIT

  Supreme Court · 1985 · s.45, s.48, s.2(47)

• Super Malls Pvt Ltd v PCIT

  Supreme Court · 2020 · s.132, s.153C

• Suraj Lamp & Industries (P) Ltd v State of Haryana

  Supreme Court · 2011 · s.2(47)

• Surjit Lal Chhabda v CIT

  Supreme Court · 1975 · s.2(31), s.4, s.66(1) of the Indian Income-tax Act, 1922

• Sutlej Cotton Mills Ltd v CIT

  Supreme Court · 1978 · s.28, s.28(i), s.10(1) Indian Income-tax Act, 1922, s.10(2) Indian Income-tax Act, 1922

• Synco Industries Ltd v Assessing Officer

  Supreme Court · 2008 · s.80A(2), s.80B(5), s.80-I(6), s.80HH

• T. Ashok Pai v CIT

  Supreme Court · 2007 · s.271(1)(c), s.256(1)

• T. S. Balaram, ITO v Volkart Brothers

  Supreme Court · 1971 · s.154, s.113, s.2(31)

• T.D. Venkata Rao v Union of India

  Supreme Court · 1998 · s.44AB, s.288(2), Constitution Art. 14, Constitution Art. 19

• Taparia Tools Ltd v JCIT

  Supreme Court · 2015 · s.36(1)(iii)

• Tara Devi Aggarwal v CIT

  Supreme Court · 1972 · s.263

• Tata Consultancy Services v State of Andhra Pradesh

  Supreme Court · 2004

• Techno Shares & Stocks Ltd v CIT

  Supreme Court · 2010 · s.32(1)(ii), s.32

• Textile Machinery Corporation Ltd v CIT

  Supreme Court · 1977 · s.15C of the Indian Income-tax Act, 1922, s.80J, s.80-IA, s.80-IB

• Tin Box Company v CIT

  Supreme Court · 2001 · s.143, s.143(3)

• Totgars Co-operative Sale Society Ltd v ITO

  Supreme Court · 2010 · s.80P, s.80P(2)(a)(i), s.56, s.57

• Transmission Corporation of A.P. Ltd v CIT

  Supreme Court · 1999 · s.195, s.195(2), s.197, s.4

• Transmission Corporation of AP Ltd v CIT

  Supreme Court · 1999 · s.195, s.195(2), s.195(3), s.197

• Travancore Rubber and Tea Co Ltd v CIT

  Supreme Court · 2000 · s.51, s.45, s.4

• TRF Ltd v CIT

  Supreme Court · 2010 · s.36(1)(vii)

• TRO v Gangadhar Vishwanath Ranade

  Supreme Court · 1998 · s.281, s.222, Second Schedule rule 11

• UCO Bank v CIT

  Supreme Court · 1999 · s.119, s.119(2), s.145, s.5

• Union of India v A. Sanyasi Rao

  Supreme Court · 1996 · s.44AC, s.206C, s.28

• Union of India v Ashish Agarwal

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

• Union of India v Azadi Bachao Andolan

  Supreme Court · 2003 · s.90, s.119

• Union of India v Dharmendra Textile Processors

  Supreme Court · 2008 · s.271(1)(c), s.276C, Central Excise Act s.11AC, Central Excise Rules 96ZO and 96ZQ

• Union of India v Exide Industries Ltd

  Supreme Court · 2020 · s.43B(f), s.37(1), s.145, Constitution Art. 14

• Union of India v Ganpati Dealcom P Ltd

  Supreme Court · 2022 · Benami Act s.2(8), Benami Act s.3, Benami Act s.5, Benami Act s.24

• Union of India v Gautam Khaitan

  Supreme Court · 2019 · BMA 2015 s.1(3), BMA 2015 s.2(9)(d), BMA 2015 s.3, BMA 2015 s.50

• Union of India v Gosalia Shipping P Ltd

  Supreme Court · 1978 · s.172(2), s.172

• Union of India v Kamlakshi Finance Corporation Ltd

  Supreme Court · 1991 · s.35E of the Central Excise Act, 1944, s.35E Central Excises and Salt Act, 1944

• Union of India v Rajasthan Spinning & Weaving Mills

  Supreme Court · 2009 · s.271(1)(c), Central Excise Act s.11A, Central Excise Act s.11AC

• Union of India v Rajeev Bansal

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

• Union of India v Tata Tea Co Ltd

  Supreme Court · 2017 · s.115-O, s.2(24), s.10(1)

• Union of India v Wood Papers Ltd

  Supreme Court · 1990

• UOI v Tata Chemicals Ltd

  Supreme Court · 2014 · s.244A, s.244A(1)(b), s.195, s.195(2)

• Upper Ganges Sugar Mills Ltd v CIT

  Supreme Court · 1997 · s.80G, s.80G(5), s.2(15)

• US Technologies International Pvt Ltd v CIT

  Supreme Court · 2023 · s.271C, s.201(1A), s.276B

• V.M. Salgaocar & Bros P Ltd v CIT

  Supreme Court · 2000 · s.17(2), s.40A(5)

• V.S.M.R. Jagadishchandran v CIT

  Supreme Court · 1997 · s.48, s.45, s.256(2)

• V.VR.N.M. Subbayya Chettiar v CIT

  Supreme Court · 1950 · s.6(2)

• Vania Silk Mills (P) Ltd v CIT

  Supreme Court · 1991 · s.45, s.2(47), s.41(2)

• Vijay Industries v CIT

  Supreme Court · 2019 · s.80HH, s.80AB, s.80A, s.80M

• Vijay Krishnaswami v DDIT (Investigation)

  Supreme Court · 2025 · s.276C, s.279, s.132, s.245C

• Vijay Kumar Talwar v CIT

  Supreme Court · 2010 · s.260A, s.68, s.254(2)

• Vijay Ship Breaking Corpn v CIT

  Supreme Court · 2008 · s.80HH, s.80-I, s.195(1), s.10(15)(iv)(c)

• Vijaya Bank v CIT

  Supreme Court · 2010 · s.36(1)(vii), s.41(4), s.36(2)

• Vinubhai Mohanlal Dobaria v CCIT

  Supreme Court · 2025 · s.276CC, s.279(2), s.139(1), s.139(4)

• Virtual Soft Systems Ltd v CIT

  Supreme Court · 2007 · s.271(1)(c)

• Vodafone Idea Ltd v ACIT

  Supreme Court · 2020 · s.241A, s.143(1), s.143(1D), s.143(2)

• Vodafone International Holdings BV v Union of India

  Supreme Court · 2012 · s.9(1)(i), s.195, s.163, s.2(14)

• Whirlpool Corporation v Registrar of Trade Marks

  Supreme Court · 1998

• Yum! Restaurants (Marketing) Pvt Ltd v CIT

  Supreme Court · 2020 · s.4, s.2(24)

• CIT v Darshan Securities Pvt Ltd

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

• PCIT v Drisha Impex (P) Ltd

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

• PCIT v Kanak Impex (India) Ltd

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