Key Phrases
Curated Income Tax Act terms of art, organised by topic. Click any phrase to see every judgment that uses it, with the matching sentence highlighted.
A phrase page is exact where keyword search is loose: it lists only judgments containing that precise term, such as borrowed satisfaction or arm's length price, rather than every judgment that happens to mention its words. For the authorities a point of law rests on, see Landmark Cases; for everything decided under one provision, see Sections.
- 674
- terms of art
- 2,127
- section references
- 882,147
- phrase matches
- 1,031
- section hubs
in 40 topics
sub-section level
a judgment can match several
linked from the headings below
Most-used terms of art
By number of judgments containing the exact phrase.
- 1.NFAC48,618
- 2.opportunity of being heard22,508
- 3.appeal before the tribunal16,033
- 4.reasons recorded13,127
- 5.investigation wing12,583
- 6.condonation of delay12,314
- 7.seized material12,214
- 8.revised return10,551
- 9.search and seizure10,164
- 10.bogus purchases9,532
- 11.undisclosed income9,092
- 12.incriminating material8,981
Most-cited section references
Sub-sections quoted most often across the corpus.
Browse by topic
Appeals
18 phrases · 48,313 matches
top: appeal before the tribunal
Assessment Procedures
28 phrases · 97,028 matches
top: NFAC
Business Expenses
25 phrases · 13,437 matches
top: capital expenditure
Business Income
10 phrases · 517 matches
top: non-compete fee
Capital Gains
41 phrases · 21,405 matches
top: long term capital gain
Cash Credits & Unexplained Items
37 phrases · 54,422 matches
top: unexplained cash credit
Chapter I - Preliminary
33 phrases · 40,805 matches
top: Assistant Commissioner
Chapter II - Basis of Charge
1 phrase · 4 matches
top: raw diamonds
Chapter III - Incomes Not Included
3 phrases · 1,124 matches
top: computer software
Chapter VI - Deductions / Set-off
1 phrase · 2,282 matches
top: gross total income
Chapter X-A - GAAR
2 phrases · 2,128 matches
top: tax treaty
Chapter X - Transfer Pricing / Anti-Avoidance
2 phrases · 298 matches
top: safe harbour
Chapter XII - Special Rates
2 phrases · 29 matches
top: International Financial Services Centre
Chapter XIV-B - Block Assessment
1 phrase · 1,340 matches
top: block period
Chapter XIV - Assessment Procedure
2 phrases · 616 matches
top: permanent account number
Chapter XVII - Collection & Recovery (Advance tax)
1 phrase · 1,785 matches
top: advance tax
Chapter XVII - Collection & Recovery (TCS)
1 phrase · 305 matches
top: tax collected at source
Chapter XVII - Collection & Recovery (TDS)
1 phrase · 2,250 matches
top: tax deducted at source
Charitable Trusts
17 phrases · 5,509 matches
top: registration under section 12A
Deductions
28 phrases · 5,687 matches
top: section 10(23C)
Depreciation
20 phrases · 6,814 matches
top: intangible assets
Disallowances
30 phrases · 25,459 matches
top: bogus purchases
GAAR
10 phrases · 270 matches
top: commercial substance
ICDS & Accounting
12 phrases · 4,650 matches
top: mercantile system of accounting
Income Heads
10 phrases · 10,704 matches
top: income from other sources
Interest
11 phrases · 6,619 matches
top: interest u/s 234A
International Tax
42 phrases · 10,583 matches
top: permanent establishment
Judicial Doctrines
30 phrases · 11,688 matches
top: human probabilities
Losses & Set-off
14 phrases · 1,300 matches
top: closely held company
Mergers & Restructuring
11 phrases · 3,118 matches
top: amalgamation
Miscellaneous
16 phrases · 7,181 matches
top: double taxation
Natural Justice
15 phrases · 40,493 matches
top: opportunity of being heard
Penalty
28 phrases · 26,670 matches
top: reasonable cause
Reassessment
30 phrases · 77,992 matches
top: reasons recorded
Rectification & Revision
15 phrases · 9,649 matches
top: erroneous and prejudicial
Search & Seizure
26 phrases · 60,564 matches
top: seized material
Settlement & Amnesty
8 phrases · 8,755 matches
top: Vivad se Vishwas
Special Rate Provisions
20 phrases · 7,122 matches
top: book profits
TDS / TCS
31 phrases · 3,931 matches
top: assessee in default
Transfer Pricing
41 phrases · 25,155 matches
top: international transaction
Section reference index
2,127 sub-sections in 239 sections
2,801 phrases
How the appeals were decided:AllowedPartly allowedRemandedDismissedFrom the AI summary of each judgment, whoever filed the appeal, so “allowed” is not the same as “the assessee won”.
Appeals18 phrases · 48,313 matches
Rule 46A
- rule 46A2,967judgments49% allowed in whole or part1,762 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Divine Leasing & Finance Ltd. · relied on in 426 judgments
- admission of additional evidence1,576judgments54% allowed in whole or part780 in the last 2 yearslatest 26 Mar 2026Leading authority: CBI v. V.C. Shukla · relied on in 442 judgments
- additional evidence before CIT(A)6judgments33% allowed in whole or part1 in the last 2 yearslatest 9 Jan 2026Leading authority: CIT v. Durga Prasad More · relied on in 1,579 judgments
Section 220(6) · When tax payable and when assessee deemed in default
s.220(6) case laws →2025 Act: s.411No judgments indexed yet: twenty percent deposit
Section 220(6) / 254 · When tax payable and when assessee deemed in default · Orders of Appellate Tribunal
s.220(6) case laws →2025 Act: s.411s.254 case laws →2025 Act: s.363- stay of demand105judgments69% allowed in whole or part88 in the last 2 yearslatest 26 Feb 2026Leading authority: United India Insurance Co. Ltd. v. Jt. CIT · relied on in 17 judgments
Section 246A · Appealable orders before Commissioner (Appeals)
s.246A case laws →2025 Act: s.357- first appeal5,395judgments59% allowed in whole or part3,282 in the last 2 yearslatest 13 Oct 2026Leading authority: CIT v. Union Tyres · relied on in 135 judgments
- appeal before CIT(A)1,827judgments63% allowed in whole or part929 in the last 2 yearslatest 22 Sept 2026Leading authority: CIT v. Multiplan India Ltd. · relied on in 2,267 judgments
Section 249 · Form of appeal and limitation
s.249 case laws →2025 Act: s.358- condonation of delay12,314judgments59% allowed in whole or part8,314 in the last 2 yearslatest 21 Oct 2026Leading authority: Collector, Land Acquisition v. Mst. Katiji · relied on in 3,926 judgments
- delay in filing appeal1,894judgments60% allowed in whole or part1,193 in the last 2 yearslatest 17 Jun 2026Leading authority: Collector, Land Acquisition v. Mst. Katiji · relied on in 3,926 judgments
Section 253
s.253 case laws →2025 Act: s.362- appeal before the tribunal16,033judgments63% allowed in whole or part9,320 in the last 2 yearslatest 25 Sept 2026Leading authority: CIT v. Multiplan India Ltd. · relied on in 2,267 judgments
- second appeal before ITAT13judgments46% allowed in whole or part9 in the last 2 yearslatest 21 Aug 2025Leading authority: Hero Vinoth (Minor) v. Seshammal · relied on in 55 judgments
Section 253(4)
s.253(4) case laws →2025 Act: s.362- cross objection4,333judgments48% allowed in whole or part2,224 in the last 2 yearslatest 7 Sept 2026Leading authority: Sanjay Sawhney v. Principal Commissioner of Income-tax · relied on in 87 judgments
Section 254 · Orders of Appellate Tribunal
s.254 case laws →2025 Act: s.363- stay petition340judgments57% allowed in whole or part182 in the last 2 yearslatest 26 Feb 2026Leading authority: Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations · relied on in 21 judgments
Section 254(2) · Orders of Appellate Tribunal
s.254(2) case laws →2025 Act: s.363- miscellaneous application1,501judgments46% allowed in whole or part716 in the last 2 yearslatest 25 Mar 2026Leading authority: 254(2) of the Act. In Honda Siel Power Products Ltd. v. CIT · relied on in 35 judgments
No judgments indexed yet: mistake apparent in tribunal order, recall of tribunal order
Section 254(2A) · Orders of Appellate Tribunal
s.254(2A) case laws →2025 Act: s.363- extension of stay7judgments86% allowed in whole or part3 in the last 2 yearslatest 26 Feb 2026
Section 255 · Procedure of Appellate T ribunal
- reference to special bench2judgments1 in the last 2 yearslatest 13 Mar 2026Leading authority: M/s Abbey Business Service (India) Private Limited v. DCIT · relied on in 33 judgments
Assessment Procedures28 phrases · 97,028 matches
Section 139(5) · Return of income
s.139(5) case laws →2025 Act: s.263- revised return10,551judgments66% allowed in whole or part2,193 in the last 2 yearslatest 7 Aug 2026Leading authority: Goetze (India) Ltd. v. CIT · relied on in 1,842 judgments
Section 143(1) · Assessment
s.143(1) case laws →2025 Act: s.270- processing under section 143(1)158judgments83% allowed in whole or part73 in the last 2 yearslatest 2 Jul 2026Leading authority: CIT v. B.N. Bhattacharya & Another · relied on in 1,656 judgments
- section 143(1) intimation21judgments62% allowed in whole or part15 in the last 2 yearslatest 10 Mar 2026Leading authority: Kalpesh Synthetics (P.) Ltd. v. DCIT · relied on in 198 judgments
Section 143(3) · Assessment
s.143(3) case laws →2025 Act: s.270- scrutiny assessment7,671judgments66% allowed in whole or part3,534 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Sunbeam Auto Ltd. · relied on in 897 judgments
- limited scrutiny2,866judgments66% allowed in whole or part1,542 in the last 2 yearslatest 21 Oct 2026Leading authority: Vipan Khanna v. CIT · relied on in 140 judgments
- complete scrutiny2,579judgments67% allowed in whole or part1,634 in the last 2 yearslatest 21 Oct 2026Leading authority: Dr. C. Balakrishnan Nair v. CIT · relied on in 42 judgments
- computer assisted scrutiny selection128judgments67% allowed in whole or part101 in the last 2 yearslatest 10 Mar 2026
- CASS selection44judgments80% allowed in whole or part25 in the last 2 yearslatest 20 Mar 2026
- section 143(3) order29judgments38% allowed in whole or part12 in the last 2 yearslatest 24 Feb 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
Section 144 · Best judgment assessment
s.144 case laws →2025 Act: s.271- best judgment assessment1,400judgments59% allowed in whole or part865 in the last 2 yearslatest 30 Jul 2026Leading authority: Kachwala Gems v. JCIT · relied on in 332 judgments
- ex-parte assessment871judgments47% allowed in whole or part576 in the last 2 yearslatest 19 Aug 2026Leading authority: Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal · relied on in 200 judgments
- section 144 assessment11judgments73% allowed in whole or part7 in the last 2 yearslatest 21 Jan 2026Leading authority: CIT v. B.N. Bhattacharya & Another · relied on in 1,656 judgments
Section 144B · Faceless Assessment
s.144B case laws →2025 Act: s.273- NFAC48,618judgments63% allowed in whole or part31,201 in the last 2 yearslatest 21 Oct 2026Leading authority: Tecumseh Products India (P.) Ltd. v. DCIT · relied on in 43 judgments
- faceless assessment2,420judgments70% allowed in whole or part1,786 in the last 2 yearslatest 17 Jul 2026Leading authority: Kankanala Ravindra Reddy v. ITO · relied on in 213 judgments
- national faceless assessment centre1,082judgments68% allowed in whole or part766 in the last 2 yearslatest 20 Apr 2026Leading authority: Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras · relied on in 50 judgments
- faceless assessment scheme332judgments76% allowed in whole or part278 in the last 2 yearslatest 20 Mar 2026Leading authority: Kankanala Ravindra Reddy v. ITO · relied on in 213 judgments
Section 144C · Reference to dispute resolution panel
s.144C case laws →2025 Act: s.275- draft assessment order4,773judgments82% allowed in whole or part2,685 in the last 2 yearslatest 3 Jun 2026Leading authority: ACIT v. Serajuddin & Co. · relied on in 580 judgments
- final assessment order4,041judgments81% allowed in whole or part1,888 in the last 2 yearslatest 6 Oct 2026Leading authority: Parashuram Pottery Works Co. Ltd. v. ITO · relied on in 486 judgments
- dispute resolution panel2,746judgments81% allowed in whole or part1,185 in the last 2 yearslatest 6 Oct 2026Leading authority: Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. · relied on in 269 judgments
- directions of the DRP1,202judgments83% allowed in whole or part651 in the last 2 yearslatest 20 Mar 2026Leading authority: Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. · relied on in 269 judgments
- eligible assessee662judgments72% allowed in whole or part436 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Smifs Securities Ltd. · relied on in 540 judgments
- objections before DRP239judgments68% allowed in whole or part194 in the last 2 yearslatest 23 Feb 2026Leading authority: Asian Paints v. DCIT, Mumbai · relied on in 11 judgments
Section 145 · Method of accounting
s.145 case laws →2025 Act: s.276- estimation of income3,061judgments70% allowed in whole or part917 in the last 2 yearslatest 2 Sept 2026Leading authority: CIT v. Simit P. Sheth · relied on in 1,465 judgments
Section 153 · Time limit for completion of assessment, reassessment and recomputation
s.153 case laws →2025 Act: s.286- extension of limitation561judgments71% allowed in whole or part304 in the last 2 yearslatest 21 Oct 2026Leading authority: Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. · relied on in 451 judgments
- time barred assessment144judgments90% allowed in whole or part24 in the last 2 yearslatest 29 Jan 2026Leading authority: CIT v. Foramer France · relied on in 253 judgments
- limitation for assessment36judgments81% allowed in whole or part35 in the last 2 yearslatest 28 Jan 2026Leading authority: ACIT v. Hotel Blue Moon · relied on in 623 judgments
Section 92CA · Reference to T ransfer Pricing Officer
s.92CA case laws →2025 Act: s.166- reference to TPO424judgments72% allowed in whole or part354 in the last 2 yearslatest 23 Feb 2026Leading authority: PCIT v. Texport Overseas (P.) Ltd. · relied on in 69 judgments
- transfer pricing order358judgments77% allowed in whole or part141 in the last 2 yearslatest 25 Feb 2026Leading authority: Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. · relied on in 269 judgments
Business Expenses25 phrases · 13,437 matches
Section 35 · Expenditure on scientific research
s.35 case laws →2025 Act: s.45- scientific research expenditure55judgments78% allowed in whole or part27 in the last 2 yearslatest 30 Jan 2026Leading authority: CIT v. Claris Lifesciences Ltd. · relied on in 196 judgments
No judgments indexed yet: section 35 expenditure
Section 35(2AB) · Expenditure on scientific research
s.35(2AB) case laws →2025 Act: s.45- weighted deduction486judgments83% allowed in whole or part222 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Claris Lifesciences Ltd. · relied on in 196 judgments
- R&D expenditure252judgments83% allowed in whole or part101 in the last 2 yearslatest 17 Feb 2026Leading authority: CIT v. Claris Lifesciences Ltd. · relied on in 196 judgments
- approval of R&D facility10judgments100% allowed in whole or part5 in the last 2 yearslatest 5 Feb 2026Leading authority: CIT v. Sun Pharmaceutical Industries Ltd. · relied on in 34 judgments
Section 35D · Amortisation of certain preliminary expenses
s.35D case laws →2025 Act: s.44- preliminary expenses132judgments63% allowed in whole or part41 in the last 2 yearslatest 17 Feb 2026Leading authority: Kesoram Industries & Cotton Mills Ltd. v. CIT · relied on in 61 judgments
No judgments indexed yet: section 35D expenses
Section 37
s.37 case laws →- capital expenditure3,517judgments74% allowed in whole or part1,373 in the last 2 yearslatest 13 May 2026Leading authority: Empire Jute Co. Ltd. v. CIT · relied on in 622 judgments
- revenue expenditure3,351judgments76% allowed in whole or part1,311 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Woodward Governor India Pvt. Ltd. · relied on in 968 judgments
- commercial expediency1,685judgments75% allowed in whole or part700 in the last 2 yearslatest 3 Jun 2026Leading authority: S.A. Builders Ltd. v. CIT · relied on in 1,484 judgments
- enduring benefit1,056judgments80% allowed in whole or part408 in the last 2 yearslatest 20 Mar 2026Leading authority: Empire Jute Co. Ltd. v. CIT · relied on in 622 judgments
- business expediency849judgments74% allowed in whole or part397 in the last 2 yearslatest 3 Jun 2026Leading authority: S.A. Builders Ltd. v. CIT · relied on in 1,484 judgments
- CSR expenditure449judgments83% allowed in whole or part321 in the last 2 yearslatest 18 Mar 2026Leading authority: JMS Mining (P.) Ltd. v. PCIT · relied on in 93 judgments
- explanation to section 37317judgments78% allowed in whole or part132 in the last 2 yearslatest 12 Mar 2026Leading authority: ACIT v. Vireet Investment Pvt. Ltd. · relied on in 882 judgments
- legal expenses273judgments69% allowed in whole or part124 in the last 2 yearslatest 27 Feb 2026Leading authority: CIT v. Calcutta Agency Ltd. · relied on in 164 judgments
- wholly and exclusively for business265judgments66% allowed in whole or part143 in the last 2 yearslatest 26 Mar 2026Leading authority: Hero Cycles Pvt. Ltd. v. CIT · relied on in 361 judgments
- test of enduring benefit86judgments78% allowed in whole or part9 in the last 2 yearslatest 24 Jul 2025Leading authority: Empire Jute Co. Ltd. v. CIT · relied on in 622 judgments
- damages and compensation9judgments67% allowed in whole or part2 in the last 2 yearslatest 24 Apr 2025Leading authority: GENERAL INSURANCE CO. LTD. v. NANU RAM & ORS. · relied on in 41 judgments
- CSR disallowance6judgments83% allowed in whole or part5 in the last 2 yearslatest 12 Feb 2026Leading authority: JMS Mining (P.) Ltd. v. PCIT · relied on in 93 judgments
- capital versus revenue expenditure1judgmentlatest 26 Apr 2022
No judgments indexed yet: penalty compounding fees
Section 37 / 80GGC · Deduction in respect of contributions given by any person to political parties
s.37 case laws →s.80GGC case laws →2025 Act: s.137- donation to political party3judgments3 in the last 2 yearslatest 10 Feb 2026
Section 37 Explanation
s.37 case laws →- prohibited by law498judgments76% allowed in whole or part240 in the last 2 yearslatest 27 Feb 2026Leading authority: Apex Laboratories Pvt. Ltd. v. CIT · relied on in 148 judgments
- illegal payment87judgments70% allowed in whole or part32 in the last 2 yearslatest 6 Jan 2026Leading authority: Maddi Venkataraman & Co. (P.) Ltd. v. CIT · relied on in 72 judgments
- freebies to doctors50judgments68% allowed in whole or part30 in the last 2 yearslatest 12 Mar 2026Leading authority: Apex Laboratories Pvt. Ltd. v. CIT · relied on in 148 judgments
Business Income10 phrases · 517 matches
Section 2(24)(xviii) · Definitions
s.2(24) case laws →No judgments indexed yet: capital versus revenue subsidy, subsidy taxability
Section 28 · Profits and gains of business or profession
s.28 case laws →2025 Act: s.26- keyman insurance95judgments68% allowed in whole or part68 in the last 2 yearslatest 11 Feb 2026Leading authority: CIT v. Rajan Nanda · relied on in 21 judgments
Section 28(ii) · Profits and gains of business or profession
s.28 case laws →2025 Act: s.26- compensation on termination20judgments95% allowed in whole or part12 in the last 2 yearslatest 30 Oct 2025Leading authority: CIT v. Rai Bahadur Jairam Valji · relied on in 41 judgments
Section 28(va) · Profits and gains of business or profession
s.28(VA) case laws →2025 Act: s.26- non-compete fee164judgments78% allowed in whole or part58 in the last 2 yearslatest 18 Mar 2026Leading authority: Lord Radcliffe in Commissioner of Taxes v. Nchanga Consolidated Copper Mines Ltd. · relied on in 69 judgments
- section 28(va)50judgments82% allowed in whole or part7 in the last 2 yearslatest 7 Jan 2026Leading authority: CIT v. Vinay Cements Ltd. · relied on in 422 judgments
Section 41(1) · Profits chargeable to tax
s.41(1) case laws →2025 Act: s.38- waiver of loan108judgments65% allowed in whole or part32 in the last 2 yearslatest 30 Jan 2026Leading authority: CIT v. T.V. Sundaram Iyengar & Sons Ltd. · relied on in 223 judgments
- remission or cessation of liability78judgments68% allowed in whole or part39 in the last 2 yearslatest 10 Mar 2026Leading authority: CIT v. Sugauli Sugar Works (P) Ltd. · relied on in 203 judgments
- section 41(1) addition2judgments1 in the last 2 yearslatest 15 Jul 2026Leading authority: CIT v. Varas International · relied on in 79 judgments
No judgments indexed yet: unclaimed liability written back
Capital Gains41 phrases · 21,405 matches
Section 2(29A) · Definitions
s.2(29A) case laws →- long term capital gain4,892judgments68% allowed in whole or part2,367 in the last 2 yearslatest 31 Aug 2026Leading authority: PCIT v. Swati Bajaj · relied on in 443 judgments
- long term capital gains2,289judgments70% allowed in whole or part1,147 in the last 2 yearslatest 31 Aug 2026Leading authority: PCIT v. Swati Bajaj · relied on in 443 judgments
Section 2(42A) · Definitions
s.2(42A) case laws →- short term capital gain1,986judgments68% allowed in whole or part997 in the last 2 yearslatest 11 Sept 2026Leading authority: CIT v. Ace Builders (P) Ltd. · relied on in 88 judgments
- short term capital gains903judgments73% allowed in whole or part440 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Ace Builders (P) Ltd. · relied on in 88 judgments
- period of holding366judgments71% allowed in whole or part190 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Jamnadevi Agarwal · relied on in 230 judgments
Section 2(47) · Definitions
s.2(47) case laws →- date of transfer965judgments68% allowed in whole or part454 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Balbir Singh Maini · relied on in 228 judgments
- transfer of capital asset596judgments65% allowed in whole or part235 in the last 2 yearslatest 13 Mar 2026Leading authority: Chaturbhuj Dwarkadas Kapadia v. CIT · relied on in 150 judgments
- relinquishment of right77judgments71% allowed in whole or part32 in the last 2 yearslatest 23 Feb 2026Leading authority: CIT v. Tata Services Ltd. · relied on in 76 judgments
- extinguishment of rights59judgments72% allowed in whole or part30 in the last 2 yearslatest 20 Feb 2026Leading authority: CIT v. Tata Services Ltd. · relied on in 76 judgments
No judgments indexed yet: section 2(47) transfer
Section 45(2) · Capital gains
s.45(2) case laws →2025 Act: s.67- conversion of capital asset into stock43judgments72% allowed in whole or part14 in the last 2 yearslatest 6 Feb 2026Leading authority: CIT v. Bai Shirinbai K. Kooka · relied on in 13 judgments
Section 45(5) · Capital gains
s.45(5) case laws →2025 Act: s.67- compulsory acquisition516judgments63% allowed in whole or part287 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Ghanshyam (HUF) · relied on in 363 judgments
- enhanced compensation344judgments62% allowed in whole or part225 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Ghanshyam (HUF) · relied on in 363 judgments
Section 45(5A) · Capital gains
s.45(5A) case laws →2025 Act: s.67- JDA453judgments68% allowed in whole or part180 in the last 2 yearslatest 18 Mar 2026Leading authority: Chaturbhuj Dwarkadas Kapadia v. CIT · relied on in 150 judgments
- joint development agreement386judgments72% allowed in whole or part174 in the last 2 yearslatest 6 Mar 2026Leading authority: CIT v. Balbir Singh Maini · relied on in 228 judgments
- specified agreement38judgments84% allowed in whole or part11 in the last 2 yearslatest 12 Jan 2026Leading authority: CIT v. Indian Oxyge Ltd. · relied on in 19 judgments
Section 46A / 115QA · Capital gains on purchase by company of its own shares or other specified securities · Tax on distributed income to shareholders
s.46A case laws →2025 Act: s.69s.115QA case laws →- buyback of shares51judgments46% allowed in whole or part12 in the last 2 yearslatest 14 Nov 2025Leading authority: Pentamedia Graphics Ltd. v. ITO · relied on in 17 judgments
Section 48 · Mode of computation
s.48 case laws →2025 Act: s.72- indexed cost of acquisition674judgments68% allowed in whole or part351 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Manjula J. Shah · relied on in 113 judgments
- full value of consideration587judgments70% allowed in whole or part284 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. George Henderson & Co. Ltd. · relied on in 82 judgments
- cost inflation index72judgments68% allowed in whole or part35 in the last 2 yearslatest 10 Feb 2026Leading authority: CIT v. Manjula J. Shah · relied on in 113 judgments
- deferred consideration18judgments89% allowed in whole or part11 in the last 2 yearslatest 28 Oct 2025Leading authority: 23 ITR 230, 239 (SC); Calcutta Co. Ltd. v. CIT · relied on in 18 judgments
Section 50B · Special provision for computation of capital gains in case of slump sale
s.50B case laws →2025 Act: s.77- slump sale409judgments71% allowed in whole or part188 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Smifs Securities Ltd. · relied on in 540 judgments
- business transfer agreement154judgments75% allowed in whole or part80 in the last 2 yearslatest 5 Feb 2026Leading authority: Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. · relied on in 66 judgments
- itemised sale4judgments2 in the last 2 yearslatest 18 Mar 2026
No judgments indexed yet: section 50B slump sale
Section 50C
s.50C case laws →2025 Act: s.78- stamp duty value1,254judgments75% allowed in whole or part750 in the last 2 yearslatest 11 Sept 2026Leading authority: Sunil Kumar Agarwal v. CIT · relied on in 159 judgments
- circle rate478judgments62% allowed in whole or part207 in the last 2 yearslatest 4 Aug 2026Leading authority: CIT v. Shivakami Co. (P.) Ltd. · relied on in 133 judgments
- jantri value92judgments52% allowed in whole or part50 in the last 2 yearslatest 18 Mar 2026
- deemed full value of consideration6judgments67% allowed in whole or part2 in the last 2 yearslatest 16 Feb 2026Leading authority: CIT v. Mother India Refrigeration Industries (P.) Ltd. · relied on in 47 judgments
- section 50C stamp duty value2judgments2 in the last 2 yearslatest 24 Apr 2025Leading authority: Sunil Kumar Agarwal v. CIT · relied on in 159 judgments
Section 50CA · Special provision for full value of consideration for transfer of share other than quoted share
s.50CA case laws →2025 Act: s.79- section 50CA35judgments77% allowed in whole or part16 in the last 2 yearslatest 2 Jan 2026
Section 53A TPA
s.53A case laws →- possession handed over33judgments67% allowed in whole or part13 in the last 2 yearslatest 16 Jan 2026Leading authority: Chaturbhuj Dwarkadas Kapadia v. CIT · relied on in 150 judgments
Section 54 · Profit on sale of property used for residence
s.54 case laws →2025 Act: s.82- section 54 exemption3judgments2 in the last 2 yearslatest 30 Apr 2025Leading authority: Mysore Minerals Ltd. v. CIT · relied on in 215 judgments
Section 54B · Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
s.54B case laws →2025 Act: s.83No judgments indexed yet: section 54B agricultural land
Section 54EC · Capital gain not to be charged on investment in certain bonds
s.54EC case laws →2025 Act: s.85- section 54EC bonds2judgmentslatest 31 Oct 2023Leading authority: CIT v. C. Jaichander · relied on in 35 judgments
Section 54F · Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
s.54F case laws →2025 Act: s.86- section 54F exemption5judgments80% allowed in whole or part3 in the last 2 yearslatest 6 Mar 2026Leading authority: Mysore Minerals Ltd. v. CIT · relied on in 215 judgments
Section 55 · Meaning of "adjusted", "cost of improvement" and "cost of acquisition"
s.55 case laws →2025 Act: s.90- cost of improvement749judgments70% allowed in whole or part419 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Kasturi Estates (P.) Ltd. · relied on in 25 judgments
Section 55(2) · Meaning of "adjusted", "cost of improvement" and "cost of acquisition"
s.55(2) case laws →2025 Act: s.90- fair market value2,353judgments67% allowed in whole or part1,045 in the last 2 yearslatest 26 Mar 2026Leading authority: Sunil Kumar Agarwal v. CIT · relied on in 159 judgments
Section 55(2)(ac) · Meaning of "adjusted", "cost of improvement" and "cost of acquisition"
s.55(2) case laws →2025 Act: s.90- section 55(2)(ac)11judgments55% allowed in whole or part7 in the last 2 yearslatest 2 Mar 2026
Section 56(2)(x) · Income from other sources
s.56(2)(X) case laws →2025 Act: s.92- section 56(2)(x)498judgments77% allowed in whole or part332 in the last 2 yearslatest 19 Mar 2026Leading authority: ACB India Ltd. v. ACIT · relied on in 364 judgments
- consideration less than FMV2judgmentslatest 26 Jun 2024
Cash Credits & Unexplained Items37 phrases · 54,422 matches
Section 68 · Cash credits
s.68 case laws →2025 Act: s.102- unexplained cash credit7,118judgments61% allowed in whole or part3,978 in the last 2 yearslatest 6 Oct 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
- genuineness of the transaction5,938judgments58% allowed in whole or part2,923 in the last 2 yearslatest 31 Aug 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
- accommodation entry4,509judgments65% allowed in whole or part2,453 in the last 2 yearslatest 25 Sept 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
- addition u/s 682,598judgments63% allowed in whole or part1,264 in the last 2 yearslatest 20 May 2026Leading authority: CIT v. Lovely Exports (P) Ltd. · relied on in 854 judgments
- share application money2,489judgments56% allowed in whole or part1,047 in the last 2 yearslatest 3 Jul 2026Leading authority: CIT v. Lovely Exports (P) Ltd. · relied on in 854 judgments
- entry operator2,071judgments61% allowed in whole or part976 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Jamnadevi Agarwal · relied on in 230 judgments
- sundry creditors1,806judgments64% allowed in whole or part783 in the last 2 yearslatest 27 Jul 2026Leading authority: CIT v. Shri Vardhman Overseas Ltd. · relied on in 76 judgments
- penny stock1,661judgments61% allowed in whole or part945 in the last 2 yearslatest 31 Aug 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
- addition under section 681,640judgments63% allowed in whole or part920 in the last 2 yearslatest 10 Aug 2026Leading authority: CIT v. Durga Prasad More · relied on in 1,579 judgments
- creditworthiness of the creditor914judgments53% allowed in whole or part453 in the last 2 yearslatest 10 Aug 2026Leading authority: CIT v. Orissa Corporation Pvt. Ltd. · relied on in 897 judgments
- source of source810judgments61% allowed in whole or part401 in the last 2 yearslatest 15 Jul 2026Leading authority: Jute Corporation of India Ltd. v. CIT · relied on in 1,372 judgments
- bogus LTCG806judgments62% allowed in whole or part460 in the last 2 yearslatest 31 Aug 2026Leading authority: PCIT v. Swati Bajaj · relied on in 443 judgments
- bogus long term capital gain695judgments66% allowed in whole or part363 in the last 2 yearslatest 31 Aug 2026Leading authority: PCIT v. Swati Bajaj · relied on in 443 judgments
- share capital and share premium694judgments52% allowed in whole or part231 in the last 2 yearslatest 16 Mar 2026Leading authority: CIT v. Divine Leasing & Finance Ltd. · relied on in 426 judgments
- shell company620judgments64% allowed in whole or part399 in the last 2 yearslatest 9 Jul 2026Leading authority: (Central)-1 v. NRA Iron & Steel (P) Ltd. · relied on in 696 judgments
- paper company582judgments58% allowed in whole or part256 in the last 2 yearslatest 31 Aug 2026Leading authority: (Central)-1 v. NRA Iron & Steel (P) Ltd. · relied on in 696 judgments
- identity of creditor515judgments51% allowed in whole or part94 in the last 2 yearslatest 10 Apr 2026Leading authority: CIT v. Orissa Corporation Pvt. Ltd. · relied on in 897 judgments
- price rigging473judgments67% allowed in whole or part272 in the last 2 yearslatest 31 Aug 2026Leading authority: Sanjay Bimalchand Jain v. PCIT-1, Nagpur · relied on in 251 judgments
- circular trading323judgments76% allowed in whole or part217 in the last 2 yearslatest 31 Aug 2026Leading authority: Sanjay Bimalchand Jain v. PCIT-1, Nagpur · relied on in 251 judgments
- bogus share capital263judgments54% allowed in whole or part125 in the last 2 yearslatest 13 Mar 2026Leading authority: PCIT v. Swati Bajaj · relied on in 443 judgments
- trade creditors238judgments68% allowed in whole or part101 in the last 2 yearslatest 3 Mar 2026Leading authority: Orient Trading Co. Ltd. v. CIT · relied on in 123 judgments
- peak credit theory215judgments64% allowed in whole or part121 in the last 2 yearslatest 6 Feb 2026Leading authority: Bhaiyalal Shyam Behari v. CIT · relied on in 63 judgments
- cash credit addition67judgments77% allowed in whole or part45 in the last 2 yearslatest 25 May 2026Leading authority: Commissioner of Income Tax v. Nova Promoters and Finlease (P) Ltd. · relied on in 658 judgments
- identity creditworthiness and genuineness39judgments44% allowed in whole or part13 in the last 2 yearslatest 15 Jul 2026Leading authority: CIT v. Orissa Corporation Pvt. Ltd. · relied on in 897 judgments
- unsecured loan addition9judgments89% allowed in whole or part5 in the last 2 yearslatest 18 Mar 2026Leading authority: Commissioner of Income Tax v. Navodaya Castles Pvt. Ltd. · relied on in 216 judgments
- loan from related party7judgments100% allowed in whole or part2 in the last 2 yearslatest 15 Jul 2025Leading authority: CIT v. Gautam Motors · relied on in 11 judgments
Section 69 · Unexplained investments
s.69 case laws →2025 Act: s.103- unexplained investment5,821judgments66% allowed in whole or part3,418 in the last 2 yearslatest 13 Oct 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
- investment not recorded in books5judgments100% allowed in whole or part4 in the last 2 yearslatest 10 Mar 2025Leading authority: Tata Chemicals Ltd. v. CIT · relied on in 86 judgments
Section 69A · Unexplained money, etc.
s.69A case laws →2025 Act: s.104- unexplained money5,888judgments62% allowed in whole or part4,134 in the last 2 yearslatest 2 Sept 2026Leading authority: (Central)-1 v. NRA Iron & Steel (P) Ltd. · relied on in 696 judgments
- unexplained jewellery324judgments75% allowed in whole or part126 in the last 2 yearslatest 6 Feb 2026Leading authority: Ashok Chaddha v. ITO · relied on in 252 judgments
- unexplained bullion6judgments50% allowed in whole or part1 in the last 2 yearslatest 30 Jul 2025Leading authority: J.S. Parkar v. V.B. Palekar · relied on in 58 judgments
Section 69B · Amount of investments, etc., not fully disclosed in books of account
s.69B case laws →2025 Act: s.104- on-money1,574judgments71% allowed in whole or part1,030 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. President Industries · relied on in 471 judgments
- on money receipt350judgments71% allowed in whole or part233 in the last 2 yearslatest 13 Mar 2026Leading authority: Kale Khan Mohammad Hanif v. CIT · relied on in 581 judgments
- investment not fully disclosed13judgments62% allowed in whole or part7 in the last 2 yearslatest 9 Mar 2026Leading authority: Commissioner of Income-tax v. Cholamandalam Investment and Finance Co. Ltd. · relied on in 17 judgments
Section 69C
s.69C case laws →2025 Act: s.105- unexplained expenditure3,276judgments65% allowed in whole or part1,884 in the last 2 yearslatest 13 Oct 2026Leading authority: CIT v. Bholanath Poly Fab. Pvt. Ltd. · relied on in 712 judgments
Section 69D · Amount borrowed or repaid on hundi
s.69D case laws →2025 Act: s.106- hundi transaction65judgments25% allowed in whole or part40 in the last 2 yearslatest 26 Feb 2026Leading authority: CIT v. Sant Lal · relied on in 154 judgments
No judgments indexed yet: amount borrowed on hundi
Chapter I - Preliminary33 phrases · 40,805 matches
Section 2 - Definitions · Definitions
s.2 case laws →- Assistant Commissioner8,789judgments66% allowed in whole or part5,047 in the last 2 yearslatest 23 Sept 2026Leading authority: Ahmedabad Electricity Co. Ltd. v. CIT · relied on in 441 judgments
- Income-tax Officer5,006judgments71% allowed in whole or part2,742 in the last 2 yearslatest 17 Aug 2026Leading authority: CIT v. Max India Ltd. · relied on in 1,162 judgments
- Commissioner (Appeals)4,761judgments61% allowed in whole or part2,235 in the last 2 yearslatest 9 Apr 2026Leading authority: Jute Corporation of India Ltd. v. CIT · relied on in 1,372 judgments
- non-resident3,736judgments70% allowed in whole or part1,523 in the last 2 yearslatest 9 Apr 2026Leading authority: GE India Technology Centre Pvt. Ltd. v. CIT · relied on in 663 judgments
- regular assessment2,899judgments73% allowed in whole or part1,434 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. · relied on in 1,823 judgments
- Chief Commissioner2,876judgments77% allowed in whole or part1,806 in the last 2 yearslatest 21 Aug 2026Leading authority: Pvt Ltd. v. ACIT · relied on in 98 judgments
- agricultural income2,868judgments66% allowed in whole or part1,563 in the last 2 yearslatest 6 Oct 2026Leading authority: CIT v. Ghanshyam (HUF) · relied on in 363 judgments
- liable to tax2,645judgments74% allowed in whole or part1,159 in the last 2 yearslatest 9 Apr 2026Leading authority: DIT v. NGC Network Asia LLC · relied on in 144 judgments
- Principal Commissioner of Income-tax1,805judgments70% allowed in whole or part1,228 in the last 2 yearslatest 25 Sept 2026Leading authority: CIT v. Max India Ltd. · relied on in 1,162 judgments
- Assistant Director731judgments71% allowed in whole or part237 in the last 2 yearslatest 20 Mar 2026Leading authority: Vodithala Educational Society v. Assistant Director of Income · relied on in 50 judgments
- interest on securities681judgments60% allowed in whole or part366 in the last 2 yearslatest 12 Mar 2026Leading authority: South Indian Bank Ltd. v. CIT · relied on in 508 judgments
- legal representative662judgments56% allowed in whole or part388 in the last 2 yearslatest 17 Jun 2026Leading authority: 2 CIT v. Indrajit Singh Suri · relied on in 100 judgments
- principal officer593judgments63% allowed in whole or part253 in the last 2 yearslatest 24 Jul 2026Leading authority: CIT v. Max India Ltd. · relied on in 1,162 judgments
- maximum marginal rate587judgments70% allowed in whole or part342 in the last 2 yearslatest 20 Mar 2026Leading authority: 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust · relied on in 108 judgments
- domestic company540judgments64% allowed in whole or part257 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. ITC Ltd. · relied on in 108 judgments
- annual value425judgments75% allowed in whole or part151 in the last 2 yearslatest 9 Mar 2026Leading authority: Chennai Properties & Investments Ltd. v. CIT · relied on in 381 judgments
- long-term capital asset272judgments81% allowed in whole or part152 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Manjula J. Shah · relied on in 113 judgments
- Principal Director General of Income-tax123judgments93% allowed in whole or part42 in the last 2 yearslatest 18 Feb 2026Leading authority: Financial Services Pvt. Ltd. v. Dy. CIT · relied on in 95 judgments
- public servant119judgments63% allowed in whole or part42 in the last 2 yearslatest 2 Mar 2026Leading authority: CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors. · relied on in 35 judgments
- approved gratuity fund118judgments85% allowed in whole or part65 in the last 2 yearslatest 6 Mar 2026Leading authority: Union of India v. Exide Industries · relied on in 146 judgments
- Tax Recovery Officer89judgments81% allowed in whole or part51 in the last 2 yearslatest 9 Apr 2026Leading authority: STATE BANK OF TRAVANCORE v. CIT · relied on in 68 judgments
- approved superannuation fund65judgments82% allowed in whole or part39 in the last 2 yearslatest 6 Feb 2026Leading authority: CIT v. Sirpur Paper Mills · relied on in 24 judgments
- recognised provident fund63judgments89% allowed in whole or part21 in the last 2 yearslatest 30 Jan 2026
- Principal Chief Commissioner of Income-tax62judgments89% allowed in whole or part60 in the last 2 yearslatest 24 Feb 2026Leading authority: Financial Services Pvt. Ltd. v. Dy. CIT · relied on in 95 judgments
- business trust59judgments83% allowed in whole or part34 in the last 2 yearslatest 5 Jan 2026Leading authority: Income Tax v. Institute of Banking Personnel Selection (IBPS) · relied on in 188 judgments
- National Tax Tribunal59judgments85% allowed in whole or part33 in the last 2 yearslatest 9 Dec 2025Leading authority: National Thermal Power Co. Ltd. v. CIT · relied on in 241 judgments
- books or books of account53judgments79% allowed in whole or part37 in the last 2 yearslatest 20 Jan 2026Leading authority: All Cargo Global Logistics Ltd. v. DCIT · relied on in 907 judgments
- tax credit certificate39judgments90% allowed in whole or part15 in the last 2 yearslatest 21 Jan 2026Leading authority: CIT v. Bhooratnam & Co. · relied on in 48 judgments
- Inspector of Income-tax36judgments67% allowed in whole or part19 in the last 2 yearslatest 18 Feb 2026
- 40% allowed in whole or part11 in the last 2 yearslatest 11 Nov 2025Leading authority: CIT v. Madhur Housing and Development Company · relied on in 49 judgments
- average rate of income-tax10judgments100% allowed in whole or part7 in the last 2 yearslatest 27 Nov 2024
- rate or rates in force9judgments56% allowed in whole or part8 in the last 2 yearslatest 29 Apr 2025Leading authority: 158 Taxman 71 (SC) and Oopal Diamond v. ACIT-19(2) Mumbai · relied on in 10 judgments
- Principal Director of Income-tax5judgments80% allowed in whole or part5 in the last 2 yearslatest 7 Nov 2025Leading authority: Financial Services Pvt. Ltd. v. Dy. CIT · relied on in 95 judgments
Chapter II - Basis of Charge1 phrase · 4 matches
Section 9(1) · Income deemed to accrue or arise in India
s.9(1) case laws →2025 Act: s.9- raw diamonds4judgmentslatest 21 Aug 2024Leading authority: CIT v. Gem India Manufacturing Co. · relied on in 25 judgments
Chapter III - Incomes Not Included3 phrases · 1,124 matches
Section 10(4D)
s.10 case laws →2025 Act: s.11- specified fund63judgments65% allowed in whole or part32 in the last 2 yearslatest 10 Mar 2026Leading authority: 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises · relied on in 706 judgments
Section 10B · Special provisions in respect of newly established hundred per cent export-oriented undertakings
s.10B case laws →- computer software951judgments78% allowed in whole or part300 in the last 2 yearslatest 6 Oct 2026Leading authority: Engineering Analysis Centre of Excellence (P) Ltd. v. CIT · relied on in 914 judgments
- convertible foreign exchange110judgments66% allowed in whole or part28 in the last 2 yearslatest 30 Jan 2026Leading authority: J.B. Boda & Co. (P.) Ltd. v. CBDT · relied on in 21 judgments
Chapter VI - Deductions / Set-off1 phrase · 2,282 matches
Section 80B(5) · Definitions
- gross total income2,282judgments77% allowed in whole or part1,103 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Andhra Pradesh State · relied on in 348 judgments
Chapter X-A - GAAR2 phrases · 2,128 matches
Section 102(10) · Definitions
2025 Act: s.184- tax benefit634judgments68% allowed in whole or part353 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Vegetable Products Ltd. · relied on in 2,664 judgments
Section 102(11) · Definitions
2025 Act: s.184- tax treaty1,494judgments75% allowed in whole or part574 in the last 2 yearslatest 6 Oct 2026Leading authority: Union of India v. Azadi Bachao Andolan · relied on in 691 judgments
Chapter X - Transfer Pricing / Anti-Avoidance2 phrases · 298 matches
Section 92CB · Power of Board to make safe harbour rules
2025 Act: s.167- safe harbour182judgments87% allowed in whole or part88 in the last 2 yearslatest 19 Mar 2026Leading authority: Maria Fernandes Cheryl v. ITO (International Taxation) · relied on in 65 judgments
Section 94(7) · Avoidance of tax by certain transactions in securities
s.94(7) case laws →2025 Act: s.175- record date116judgments64% allowed in whole or part59 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Calcutta Knitwears · relied on in 528 judgments
Chapter XII - Special Rates2 phrases · 29 matches
Section 115ACA · Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
2025 Act: s.193- International Financial Services Centre19judgments89% allowed in whole or part11 in the last 2 yearslatest 6 Mar 2026
- information technology software10judgments90% allowed in whole or partlatest 23 Apr 2024Leading authority: Sonata Information Technology Ltd. v. ACIT · relied on in 36 judgments
Chapter XIV-B - Block Assessment1 phrase · 1,340 matches
Section 158B - Block Period · Definitions
2025 Act: s.301- block period1,340judgments73% allowed in whole or part740 in the last 2 yearslatest 2 Sept 2026Leading authority: CIT v. Calcutta Knitwears · relied on in 528 judgments
Chapter XIV - Assessment Procedure2 phrases · 616 matches
Section 139A · Permanent account number
s.139A case laws →2025 Act: s.262- permanent account number565judgments63% allowed in whole or part212 in the last 2 yearslatest 20 Mar 2026Leading authority: (i) Principal CIT v. Soft-line Creations Pvt. Ltd. · relied on in 59 judgments
Section 285BB · Annual information statement
2025 Act: s.510- annual information statement51judgments33% allowed in whole or part45 in the last 2 yearslatest 23 Mar 2026
Chapter XVII - Collection & Recovery (Advance tax)1 phrase · 1,785 matches
Chapter XVII-C
- advance tax1,785judgments67% allowed in whole or part820 in the last 2 yearslatest 20 Mar 2026Leading authority: Bajaj Tempo Ltd. v. CIT · relied on in 289 judgments
Chapter XVII - Collection & Recovery (TCS)1 phrase · 305 matches
Chapter XVII-BB
- tax collected at source305judgments72% allowed in whole or part100 in the last 2 yearslatest 19 Feb 2026Leading authority: Chandigarh (iii) Meeraj Estate & Developers v. DCIT · relied on in 46 judgments
Chapter XVII - Collection & Recovery (TDS)1 phrase · 2,250 matches
Chapter XVII-B
- tax deducted at source2,250judgments59% allowed in whole or part706 in the last 2 yearslatest 6 Oct 2026Leading authority: GE India Technology Centre Pvt. Ltd. v. CIT · relied on in 663 judgments
Charitable Trusts17 phrases · 5,509 matches
Proviso to 2(15) · Definitions
s.2(15) case laws →- commercial activity of trust1judgment1 in the last 2 yearslatest 11 Feb 2025Leading authority: Tamil Nadu Cricket Association v. Director of Income Tax (Exemptions) · relied on in 40 judgments
Section 11 · Income from property held for charitable or religious purposes
s.11 case laws →2025 Act: ss.332–355- 70% allowed in whole or part67 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal · relied on in 204 judgments
- section 11 exemption70judgments80% allowed in whole or part63 in the last 2 yearslatest 11 Feb 2026Leading authority: CIT v. Institute of Banking Personnel Selection · relied on in 398 judgments
Section 11(1)(d) · Income from property held for charitable or religious purposes
s.11(1)(D) case laws →2025 Act: ss.332–355- corpus donation517judgments62% allowed in whole or part255 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal · relied on in 204 judgments
- corpus fund337judgments57% allowed in whole or part154 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal · relied on in 204 judgments
Section 11(2) · Income from property held for charitable or religious purposes
s.11(2) case laws →2025 Act: ss.332–355- accumulation of income359judgments71% allowed in whole or part188 in the last 2 yearslatest 11 Mar 2026Leading authority: Lissie Medical Institutions v. CIT · relied on in 164 judgments
Section 11(5) · Income from property held for charitable or religious purposes
s.11(5) case laws →2025 Act: ss.332–355No judgments indexed yet: section 11(5) investment mode
Section 115BBC · Anonymous donations to be taxed in certain cases
s.115BBC case laws →2025 Act: ss.332–355- anonymous donation175judgments60% allowed in whole or part78 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Halai Namon Association ( · relied on in 33 judgments
- section 115BBC150judgments65% allowed in whole or part82 in the last 2 yearslatest 13 Mar 2026Leading authority: S.R.M.M.C.T.M Tiruppani Trust v. CIT · relied on in 54 judgments
Section 12A · Conditions for applicability of sections 11 and 12
s.12A case laws →2025 Act: ss.332–355- registration under section 12A2,527judgments59% allowed in whole or part1,772 in the last 2 yearslatest 9 Apr 2026Leading authority: ACIT v. Surat City Gymkhana · relied on in 125 judgments
Section 12AA · Procedure for registration
s.12AA case laws →- section 12AA registration30judgments80% allowed in whole or part24 in the last 2 yearslatest 11 Mar 2026Leading authority: ACIT v. Surat City Gymkhana · relied on in 125 judgments
Section 12AB · Procedure for fresh registration
s.12AB case laws →2025 Act: ss.332–355- section 12AB registration15judgments100% allowed in whole or part14 in the last 2 yearslatest 30 Jan 2026Leading authority: Ananda Social and Educational Trust v. CIT · relied on in 116 judgments
Section 12AB(4) · Procedure for fresh registration
s.12AB(4) case laws →2025 Act: ss.332–355- cancellation of registration447judgments65% allowed in whole or part287 in the last 2 yearslatest 17 Mar 2026Leading authority: Ahmedabad Urban Development Authority v. ACIT · relied on in 108 judgments
Section 2(15) · Definitions
s.2(15) case laws →- proviso to section 2(15)581judgments47% allowed in whole or part253 in the last 2 yearslatest 26 Mar 2026Leading authority: ACIT v. Ahmedabad Urban Development Authority · relied on in 390 judgments
- advancement of general public utility173judgments60% allowed in whole or part69 in the last 2 yearslatest 26 Mar 2026Leading authority: ACIT v. Ahmedabad Urban Development Authority · relied on in 390 judgments
Section 80G · Deduction in respect of donations to certain funds, charitable institutions, etc.
s.80G case laws →2025 Act: s.133- renewal of 80G17judgments82% allowed in whole or part17 in the last 2 yearslatest 12 Nov 2025Leading authority: Umaid Charitable Trust v. UOI · relied on in 12 judgments
- section 80G approval13judgments58% allowed in whole or part9 in the last 2 yearslatest 27 Oct 2025Leading authority: India Trade Promotion Organization v. DGIT(Exemption) · relied on in 128 judgments
Deductions28 phrases · 5,687 matches
Chapter VI-A
- chapter VIA deductions29judgments86% allowed in whole or part12 in the last 2 yearslatest 9 Jan 2026Leading authority: PCIT v. Wipro Ltd. · relied on in 192 judgments
Section 10(23C)
s.10(23C) case laws →2025 Act: s.11- section 10(23C)1,207judgments54% allowed in whole or part656 in the last 2 yearslatest 23 Mar 2026Leading authority: CIT v. State Bank of Bikaner & Jaipur · relied on in 524 judgments
No judgments indexed yet: educational institution exemption, hospital exemption
Section 10A · Special provision in respect of newly established undertakings in free trade zone, etc.
s.10A case laws →- software technology park110judgments76% allowed in whole or part26 in the last 2 yearslatest 9 Feb 2026Leading authority: ITO v. Sak Soft Ltd. · relied on in 80 judgments
- STPI unit75judgments80% allowed in whole or part14 in the last 2 yearslatest 31 Dec 2025Leading authority: III v. HCL Technologies Ltd. · relied on in 245 judgments
- free trade zone53judgments87% allowed in whole or part14 in the last 2 yearslatest 7 Jan 2026Leading authority: CIT v. Menon Impex (P.) Ltd. · relied on in 42 judgments
Section 10A / 10B / 10AA · Special provision in respect of newly established undertakings in free trade zone, etc. · Special provisions in respect of newly established hundred per cent export-oriented undertakings · Special provisions in respect of newly established Units in Special Economic Zones
s.10A case laws →s.10B case laws →s.10AA case laws →2025 Act: s.144- deduction of export profits17judgments76% allowed in whole or part9 in the last 2 yearslatest 16 Jul 2025Leading authority: Liberty India v. CIT · relied on in 571 judgments
Section 10AA · Special provisions in respect of newly established Units in Special Economic Zones
s.10AA case laws →2025 Act: s.144No judgments indexed yet: section 10AA SEZ, SEZ deduction
Section 10B · Special provisions in respect of newly established hundred per cent export-oriented undertakings
s.10B case laws →- export oriented unit105judgments67% allowed in whole or part17 in the last 2 yearslatest 30 Jan 2026Leading authority: CIT v. Hewlett Packard Global Soft Ltd. · relied on in 120 judgments
No judgments indexed yet: EOU deduction
Section 80C · Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
s.80C case laws →2025 Act: s.123- section 80C deduction1judgment1 in the last 2 yearslatest 20 Feb 2026
Section 80G · Deduction in respect of donations to certain funds, charitable institutions, etc.
s.80G case laws →2025 Act: s.133- section 80G donation10judgments100% allowed in whole or part9 in the last 2 yearslatest 6 Jan 2026Leading authority: JMS Mining (P.) Ltd. v. PCIT · relied on in 93 judgments
Section 80GGA · Deduction in respect of certain donations for scientific research or rural development
s.80GGA case laws →2025 Act: s.135No judgments indexed yet: section 80GGA donation
Section 80IA · Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
s.80IA case laws →2025 Act: s.138- eligible business975judgments74% allowed in whole or part473 in the last 2 yearslatest 9 Apr 2026Leading authority: Totgars Co-operative Sale Society Ltd. v. ITO · relied on in 1,283 judgments
- deduction u/s 80IA745judgments71% allowed in whole or part334 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. ABG Heavy Industries Ltd. · relied on in 229 judgments
- deduction under section 80IA556judgments71% allowed in whole or part249 in the last 2 yearslatest 18 Mar 2026Leading authority: Liberty India v. CIT · relied on in 571 judgments
- initial assessment year311judgments77% allowed in whole or part73 in the last 2 yearslatest 2 Mar 2026Leading authority: Hindustan Lever Ltd. v. R.B. Wadkar · relied on in 695 judgments
Section 80IA(4) · Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
s.80IA(4) case laws →2025 Act: s.138- infrastructure facility531judgments68% allowed in whole or part269 in the last 2 yearslatest 17 Mar 2026Leading authority: CIT v. ABG Heavy Industries Ltd. · relied on in 229 judgments
Section 80IB · Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
s.80IB case laws →2025 Act: s.141- section 80IB deduction19judgments79% allowed in whole or part5 in the last 2 yearslatest 3 Feb 2026Leading authority: Liberty India v. CIT · relied on in 571 judgments
Section 80IC · Special provisions in respect of certain undertakings or enterprises in certain special category States
s.80IC case laws →- section 80IC591judgments69% allowed in whole or part263 in the last 2 yearslatest 18 Mar 2026Leading authority: ACB India Ltd. v. ACIT · relied on in 364 judgments
No judgments indexed yet: North East industrial policy
Section 80JJAA · Deduction in respect of employment of new employees
s.80JJAA case laws →2025 Act: s.146- section 80JJAA247judgments82% allowed in whole or part163 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. G.M. Knitting Industries (P.) Ltd. · relied on in 221 judgments
- new employees69judgments68% allowed in whole or part30 in the last 2 yearslatest 30 Jan 2026Leading authority: PCIT v. New Delhi Television Ltd. · relied on in 42 judgments
- additional employee cost36judgments75% allowed in whole or part25 in the last 2 yearslatest 10 Mar 2026Leading authority: DIT v. HCL Infosystems Ltd. · relied on in 45 judgments
Section 80P · Deduction in respect of income of co-operative societies
s.80P case laws →2025 Act: s.149No judgments indexed yet: section 80P cooperative society
Section 80P(2)(d) · Deduction in respect of income of co-operative societies
s.80P(2)(D) case laws →2025 Act: s.149No judgments indexed yet: cooperative society interest income
Depreciation20 phrases · 6,814 matches
Section 2(11) · Definitions
s.2(11) case laws →- block of assets848judgments78% allowed in whole or part356 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Meghalaya Steels Ltd. · relied on in 203 judgments
Section 32 · Depreciation
s.32 case laws →2025 Act: s.33- put to use1,059judgments72% allowed in whole or part406 in the last 2 yearslatest 16 Mar 2026Leading authority: Challapalli Sugars Ltd. v. CIT · relied on in 185 judgments
- depreciation on goodwill346judgments77% allowed in whole or part191 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Smifs Securities Ltd. · relied on in 540 judgments
- depreciation on software120judgments78% allowed in whole or part49 in the last 2 yearslatest 30 Jan 2026Leading authority: Techno Shares and Stocks Ltd. v. CIT · relied on in 130 judgments
- ready for use94judgments72% allowed in whole or part24 in the last 2 yearslatest 20 Mar 2026Leading authority: Capital Bus Service Pvt. Ltd. v. CIT · relied on in 91 judgments
- depreciation on leased assets67judgments81% allowed in whole or part25 in the last 2 yearslatest 20 Feb 2026Leading authority: ICDS Ltd. v. CIT · relied on in 280 judgments
- passive user21judgments38% allowed in whole or part1 in the last 2 yearslatest 2 Jan 2025Leading authority: Capital Bus Service Pvt. Ltd. v. CIT · relied on in 91 judgments
- user of asset7judgments71% allowed in whole or part6 in the last 2 yearslatest 24 Nov 2025Leading authority: Smt. Sarifabibi Mohmed Ibrahim v. CIT · relied on in 197 judgments
- depreciation on BOT project1judgment1 in the last 2 yearslatest 6 Mar 2026
Section 32(1)(ii) · Depreciation
s.32(1)(II) case laws →2025 Act: s.33- intangible assets1,121judgments74% allowed in whole or part521 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. B.C. Srinivasa Setty · relied on in 628 judgments
- commercial rights486judgments76% allowed in whole or part225 in the last 2 yearslatest 18 Mar 2026Leading authority: Empire Jute Co. Ltd. v. CIT · relied on in 622 judgments
- depreciation on non-compete fee55judgments82% allowed in whole or part39 in the last 2 yearslatest 18 Mar 2026Leading authority: Guffic Chem (P.) Ltd. v. CIT · relied on in 66 judgments
- BSE membership card42judgments88% allowed in whole or part4 in the last 2 yearslatest 16 Feb 2026Leading authority: Techno Shares & Stocks Ltd. v. CIT-IV · relied on in 40 judgments
- depreciation on trademark16judgments88% allowed in whole or part7 in the last 2 yearslatest 30 Jan 2026
Section 32(1)(iia) · Depreciation
s.32(1)(IIA) case laws →2025 Act: s.33- additional depreciation604judgments74% allowed in whole or part229 in the last 2 yearslatest 18 Mar 2026Leading authority: Bajaj Tempo Ltd. v. CIT · relied on in 289 judgments
Section 32(2) · Depreciation
s.32(2) case laws →2025 Act: s.33- unabsorbed depreciation810judgments72% allowed in whole or part329 in the last 2 yearslatest 13 Mar 2026Leading authority: Velayudhaswamy Spinning Mills (P) Ltd. v. ACIT · relied on in 213 judgments
- carry forward of depreciation29judgments90% allowed in whole or part9 in the last 2 yearslatest 3 Nov 2025Leading authority: CIT v. Institute of Banking Personnel Selection · relied on in 398 judgments
Section 43(6) · Definitions of certain terms relevant to income from profits and gains of business or profession
s.43(6) case laws →2025 Act: ss.39, 41- written down value812judgments78% allowed in whole or part343 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. P.J. Chemicals Ltd. · relied on in 158 judgments
- opening WDV263judgments78% allowed in whole or part121 in the last 2 yearslatest 11 Mar 2026Leading authority: ACIT v. Progressive Constructions Ltd. · relied on in 63 judgments
- WDV method13judgments77% allowed in whole or part3 in the last 2 yearslatest 25 Nov 2025
Disallowances30 phrases · 25,459 matches
Section 14A · Expenditure incurred in relation to income not includible in total income
s.14A case laws →2025 Act: s.14- disallowance u/s 14A2,938judgments74% allowed in whole or part1,054 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Corrtech Energy (P.) Ltd. · relied on in 579 judgments
- disallowance under section 14A2,288judgments78% allowed in whole or part850 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Reliance Petroproducts Pvt. Ltd. · relied on in 2,228 judgments
- strategic investment426judgments80% allowed in whole or part144 in the last 2 yearslatest 20 Mar 2026Leading authority: Maxopp Investment Ltd. v. CIT · relied on in 1,596 judgments
- section 14A disallowance169judgments87% allowed in whole or part99 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Reliance Petroproducts Pvt. Ltd. · relied on in 2,228 judgments
- dominant purpose test48judgments77% allowed in whole or part14 in the last 2 yearslatest 20 Feb 2026Leading authority: Commissioner of Income Tax, New Delhi v. Federation of Indian Chambers of Commerce and Industries, New Delhi · relied on in 22 judgments
- exempt income disallowance22judgments95% allowed in whole or part3 in the last 2 yearslatest 21 Jul 2025Leading authority: Maxopp Investment Ltd. v. CIT · relied on in 1,596 judgments
Section 14A / Rule 8D · Expenditure incurred in relation to income not includible in total income
s.14A case laws →2025 Act: s.14s.8D case laws →- rule 8D disallowance85judgments84% allowed in whole or part56 in the last 2 yearslatest 4 Mar 2026Leading authority: CIT v. Reliance Utilities & Power Ltd. · relied on in 2,118 judgments
Section 36(1)(iii) · Other deductions
s.36(1)(III) case laws →2025 Act: ss.29, 30, 31, 32- disallowance of interest expenditure785judgments78% allowed in whole or part266 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Reliance Utilities & Power Ltd. · relied on in 2,118 judgments
- interest free advances565judgments73% allowed in whole or part199 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Reliance Utilities & Power Ltd. · relied on in 2,118 judgments
- mixed funds theory1judgmentlatest 9 Jul 2024Leading authority: South Indian Bank Ltd. v. CIT · relied on in 508 judgments
No judgments indexed yet: own funds versus borrowed funds
Section 36(1)(va) · Other deductions
s.36(1)(VA) case laws →2025 Act: ss.29, 30, 31, 32- employees contribution to PF638judgments72% allowed in whole or part129 in the last 2 yearslatest 25 Sept 2026Leading authority: CIT v. AIMIL Ltd. · relied on in 1,629 judgments
No judgments indexed yet: due date for PF deposit, ESI contribution delayed
Section 40(a)(i) · Amounts not deductible
s.40(A)(I) case laws →2025 Act: s.35No judgments indexed yet: payment to non-resident without TDS, section 40(a)(i) disallowance
Section 40(a)(ia) · Amounts not deductible
s.40(A)(IA) case laws →2025 Act: s.35- disallowance under section 40(a)(ia)406judgments75% allowed in whole or part163 in the last 2 yearslatest 31 Aug 2026Leading authority: S.A. Builders Ltd. v. CIT · relied on in 1,484 judgments
- short deduction of TDS177judgments66% allowed in whole or part107 in the last 2 yearslatest 19 May 2026Leading authority: CIT v. Ansal Landmark Township (P.) Ltd. · relied on in 177 judgments
- section 40(a)(ia) disallowance29judgments97% allowed in whole or part21 in the last 2 yearslatest 11 Feb 2026Leading authority: S.A. Builders Ltd. v. CIT · relied on in 1,484 judgments
No judgments indexed yet: TDS default disallowance
Section 40A(2)(b) · Expenses or payments not deductible in certain circumstances
s.40A(2)(B) case laws →2025 Act: s.36- section 40A(2)(b)622judgments71% allowed in whole or part273 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Dalmia Cement (Bharat) Ltd. · relied on in 417 judgments
- related party transaction490judgments87% allowed in whole or part193 in the last 2 yearslatest 26 Mar 2026Leading authority: Eastern Investments Ltd. v. CIT · relied on in 346 judgments
- excessive or unreasonable payment19judgments68% allowed in whole or part8 in the last 2 yearslatest 20 Feb 2026Leading authority: Upper India Publishing House Pvt. Ltd. v. CIT · relied on in 37 judgments
Section 40A(3) · Expenses or payments not deductible in certain circumstances
s.40A(3) case laws →2025 Act: s.36- section 40A(3) cash payment9judgments100% allowed in whole or part9 in the last 2 yearslatest 31 Jul 2025Leading authority: Attar Singh Gurmukh Singh v. ITO · relied on in 254 judgments
No judgments indexed yet: cash payment exceeding limit
Section 43B · Certain deductions to be only on actual payment
s.43B case laws →2025 Act: s.37- statutory dues297judgments60% allowed in whole or part144 in the last 2 yearslatest 9 Mar 2026Leading authority: CIT v. Alom Extrusion Ltd. · relied on in 274 judgments
- actual payment basis250judgments53% allowed in whole or part65 in the last 2 yearslatest 26 Feb 2026Leading authority: CIT v. AIMIL Ltd. · relied on in 1,629 judgments
- section 43B disallowance9judgments78% allowed in whole or part4 in the last 2 yearslatest 21 Jan 2026Leading authority: CIT v. AIMIL Ltd. · relied on in 1,629 judgments
Section 69C
s.69C case laws →2025 Act: s.105- bogus purchases9,532judgments58% allowed in whole or part1,769 in the last 2 yearslatest 13 Oct 2026Leading authority: CIT v. Simit P. Sheth · relied on in 1,465 judgments
- profit element5,654judgments66% allowed in whole or part1,229 in the last 2 yearslatest 13 Oct 2026Leading authority: CIT v. Simit P. Sheth · relied on in 1,465 judgments
GAAR10 phrases · 270 matches
Section 95 · Applicability of General Anti-Avoidance Rule
2025 Act: s.178- GAAR54judgments81% allowed in whole or part36 in the last 2 yearslatest 20 Mar 2026
- general anti avoidance rule6judgments100% allowed in whole or part2 in the last 2 yearslatest 9 Jan 2026
Section 96 · Impermissible avoidance arrangement
s.96 case laws →2025 Act: s.179- impermissible avoidance arrangement54judgments90% allowed in whole or part32 in the last 2 yearslatest 21 Jan 2026Leading authority: McDowell & Co. Ltd. v. CTO · relied on in 741 judgments
No judgments indexed yet: tainted element test, tax benefit under GAAR
Section 96(1) · Impermissible avoidance arrangement
s.96 case laws →2025 Act: s.179No judgments indexed yet: misuse or abuse of the Act
Section 97 · Arrangement to lack commercial substance
2025 Act: s.180- commercial substance140judgments69% allowed in whole or part98 in the last 2 yearslatest 6 Mar 2026Leading authority: 277(D- E) and CIT v. U.P. State Industrial Development Corporation · relied on in 49 judgments
- lack of commercial substance6judgments83% allowed in whole or part5 in the last 2 yearslatest 21 Jan 2026Leading authority: Killick Nixon Ltd. v. Deputy Commissioner of Income-tax · relied on in 20 judgments
Section 97(2) · Arrangement to lack commercial substance
2025 Act: s.180- accommodating party7judgments71% allowed in whole or partlatest 25 May 2023Leading authority: CIT v. Bholanath Poly Fab. Pvt. Ltd. · relied on in 712 judgments
- round trip financing3judgments2 in the last 2 yearslatest 20 Dec 2024
ICDS & Accounting12 phrases · 4,650 matches
ICDS III
- percentage completion method467judgments62% allowed in whole or part186 in the last 2 yearslatest 24 Feb 2026Leading authority: CIT v. Bilahari Investment (P) Ltd. · relied on in 206 judgments
- project completion method326judgments60% allowed in whole or part136 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Bilahari Investment (P) Ltd. · relied on in 206 judgments
- retention money115judgments78% allowed in whole or part70 in the last 2 yearslatest 11 Dec 2025Leading authority: CIT v. Simplex Concrete Piles (India) P. Ltd. · relied on in 36 judgments
ICDS VI
- marked to market loss49judgments88% allowed in whole or part14 in the last 2 yearslatest 20 Feb 2026Leading authority: DCIT v. Bank of Bahrain & Kuwait · relied on in 81 judgments
- foreign exchange gain or loss33judgments73% allowed in whole or part8 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Woodward Governor India Pvt. Ltd. · relied on in 968 judgments
Section 145 · Method of accounting
s.145 case laws →2025 Act: s.276- mercantile system of accounting1,487judgments69% allowed in whole or part561 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Woodward Governor India Pvt. Ltd. · relied on in 968 judgments
- net profit rate estimation2judgmentslatest 24 Sept 2024Leading authority: CIT v. Balchand Ajit Kumar · relied on in 212 judgments
No judgments indexed yet: gross profit rate estimation
Section 145(2) · Method of accounting
s.145(2) case laws →2025 Act: s.276- ICDS865judgments65% allowed in whole or part529 in the last 2 yearslatest 18 Mar 2026Leading authority: ICDS Ltd. v. CIT · relied on in 280 judgments
- income computation disclosure standards2judgmentslatest 27 Oct 2022Leading authority: Prakash Leasing Ltd. v. DCIT · relied on in 22 judgments
Section 145(3) · Method of accounting
s.145(3) case laws →2025 Act: s.276- rejection of books of account1,303judgments68% allowed in whole or part733 in the last 2 yearslatest 20 Mar 2026Leading authority: Lalchand Bhagat Ambica Ram v. CIT · relied on in 570 judgments
- section 145(3) rejection1judgmentlatest 9 Jan 2023Leading authority: Lalchand Bhagat Ambica Ram v. CIT · relied on in 570 judgments
Income Heads10 phrases · 10,704 matches
Section 15 · Salaries
s.15 case laws →2025 Act: s.15- salary income taxable1judgment1 in the last 2 yearslatest 26 Sept 2025Leading authority: CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd. · relied on in 159 judgments
Section 17(2) · "Salary", "perquisite" and "profits in lieu of salary" defined
s.17(2) case laws →2025 Act: ss.16, 17, 18- perquisite value64judgments72% allowed in whole or part39 in the last 2 yearslatest 8 Jan 2026Leading authority: 78 (Del) Usha Martin Industries Ltd. V. ACIT (2004) 086 TTJ 0574 (KOL) Nestle India Ltd. v. ACIT · relied on in 155 judgments
Section 22 · Income from house property
s.22 case laws →2025 Act: s.20- house property income343judgments75% allowed in whole or part159 in the last 2 yearslatest 16 Mar 2026Leading authority: Chennai Properties & Investments Ltd. v. CIT · relied on in 381 judgments
Section 23 · Annual value how determined
s.23 case laws →2025 Act: s.21- annual letting value240judgments77% allowed in whole or part103 in the last 2 yearslatest 4 Mar 2026Leading authority: Chennai Properties & Investments Ltd. v. CIT · relied on in 381 judgments
- deemed to be let out21judgments71% allowed in whole or part4 in the last 2 yearslatest 7 Jan 2026Leading authority: CIT v. Moni Kumar Subba · relied on in 78 judgments
Section 23(1) · Annual value how determined
s.23(1) case laws →2025 Act: s.21- unrealised rent7judgments57% allowed in whole or part3 in the last 2 yearslatest 6 Jun 2025
Section 23(2) · Annual value how determined
s.23(2) case laws →2025 Act: s.21- self occupied property67judgments80% allowed in whole or part37 in the last 2 yearslatest 17 Dec 2025Leading authority: CIT v. Bhaskar Mitter · relied on in 52 judgments
Section 28 · Profits and gains of business or profession
s.28 case laws →2025 Act: s.26- profits and gains of business or profession1,710judgments72% allowed in whole or part682 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Excel Industries Ltd. · relied on in 935 judgments
- PGBP income3judgments3 in the last 2 yearslatest 10 Nov 2025
Section 56 · Income from other sources
s.56 case laws →2025 Act: s.92- income from other sources8,248judgments67% allowed in whole or part3,947 in the last 2 yearslatest 31 Aug 2026Leading authority: Jute Corporation of India Ltd. v. CIT · relied on in 1,372 judgments
Interest11 phrases · 6,619 matches
Section 234A · Interest for defaults in furnishing return of income
s.234A case laws →2025 Act: s.423- interest u/s 234A1,483judgments72% allowed in whole or part782 in the last 2 yearslatest 19 Aug 2026Leading authority: CIT v. Ranchi Club Ltd. · relied on in 21 judgments
- interest under section 234A1,249judgments78% allowed in whole or part625 in the last 2 yearslatest 6 Oct 2026Leading authority: CIT v. Anjum M.H. Ghaswala · relied on in 452 judgments
Section 234B · Interest for defaults in payment of advance tax
s.234B case laws →2025 Act: s.424- interest under section 234B1,475judgments82% allowed in whole or part569 in the last 2 yearslatest 19 Aug 2026Leading authority: Godrej & Boyce Mfg. Co. Ltd. v. DCIT · relied on in 1,183 judgments
- interest u/s 234B1,217judgments77% allowed in whole or part456 in the last 2 yearslatest 6 Oct 2026Leading authority: DIT v. NGC Network Asia LLC · relied on in 144 judgments
- compensatory interest64judgments75% allowed in whole or part31 in the last 2 yearslatest 29 Dec 2025Leading authority: Prakash Cotton Mills Pvt. Ltd. v. CIT · relied on in 133 judgments
Section 234C · Interest for deferment of advance tax
s.234C case laws →2025 Act: s.425- interest under section 234C353judgments84% allowed in whole or part138 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Anjum M.H. Ghaswala · relied on in 452 judgments
- interest u/s 234C252judgments75% allowed in whole or part114 in the last 2 yearslatest 12 Mar 2026Leading authority: DIT v. NGC Network Asia LLC · relied on in 144 judgments
Section 244A · Interest on refunds
s.244A case laws →2025 Act: s.437- interest on refund278judgments70% allowed in whole or part111 in the last 2 yearslatest 12 Feb 2026Leading authority: Sandvik Asia Ltd. v. CIT · relied on in 96 judgments
- interest on interest238judgments69% allowed in whole or part88 in the last 2 yearslatest 20 Feb 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
- delay in granting refund10judgments100% allowed in whole or part3 in the last 2 yearslatest 21 May 2025
No judgments indexed yet: section 244A refund interest
International Tax42 phrases · 10,583 matches
DTAA
- beneficial owner951judgments64% allowed in whole or part435 in the last 2 yearslatest 9 Apr 2026Leading authority: Shyam Sunder v. Ram Kumar, (2001) 8 SCC 24 (para 44); Brij Mohan Das Laxman Das v. CIT · relied on in 261 judgments
- MLI634judgments68% allowed in whole or part385 in the last 2 yearslatest 6 Mar 2026Leading authority: Sky High Appeal XLIII Leasing Company Ltd. v. ACIT · relied on in 85 judgments
- multilateral instrument105judgments99% allowed in whole or part98 in the last 2 yearslatest 31 Oct 2025Leading authority: Sky High Appeal XLIII Leasing Company Ltd. v. ACIT · relied on in 85 judgments
- force of attraction23judgments83% allowed in whole or part9 in the last 2 yearslatest 2 Jan 2026Leading authority: CTT v. Chunilal Prabhudas and Co. · relied on in 28 judgments
- attribution of profits to PE19judgments89% allowed in whole or part11 in the last 2 yearslatest 5 Jun 2025Leading authority: Set Satellite Pte Ltd. v. CIT · relied on in 96 judgments
- LOB clause13judgments77% allowed in whole or part4 in the last 2 yearslatest 30 Jan 2026
- beneficial ownership test7judgments71% allowed in whole or part1 in the last 2 yearslatest 9 Dec 2024
- limitation of benefits clause5judgments80% allowed in whole or part5 in the last 2 yearslatest 6 Oct 2025Leading authority: Star India Private Limited v. Chief Commissioner of Central Excise · relied on in 47 judgments
No judgments indexed yet: royalty versus business profits
DTAA Article 5
- service PE225judgments79% allowed in whole or part67 in the last 2 yearslatest 6 Oct 2026Leading authority: DIT v. Morgan Stanley & Co. · relied on in 360 judgments
- fixed place PE222judgments91% allowed in whole or part82 in the last 2 yearslatest 6 Oct 2026Leading authority: DIT v. Morgan Stanley & Co. · relied on in 360 judgments
- agency PE218judgments83% allowed in whole or part66 in the last 2 yearslatest 6 Oct 2026Leading authority: DIT v. Morgan Stanley & Co. · relied on in 360 judgments
- construction PE192judgments71% allowed in whole or part59 in the last 2 yearslatest 9 Mar 2026Leading authority: National Petroleum Construction Company v. DIT · relied on in 69 judgments
- dependent agent PE172judgments81% allowed in whole or part60 in the last 2 yearslatest 6 Oct 2026Leading authority: DIT v. Morgan Stanley & Co. · relied on in 360 judgments
- installation PE71judgments59% allowed in whole or part12 in the last 2 yearslatest 4 Feb 2026Leading authority: Galileo International Inc. v. DCIT · relied on in 31 judgments
- supervisory PE25judgments92% allowed in whole or part5 in the last 2 yearslatest 7 Jan 2026Leading authority: Flipkart Internet (P). Limited v. DCIT International Taxation · relied on in 33 judgments
- virtual service PE2judgmentslatest 14 Mar 2024Leading authority: DIT v. Morgan Stanley & Co. · relied on in 360 judgments
DTAA FTS Article
- fees for included services385judgments67% allowed in whole or part97 in the last 2 yearslatest 11 Mar 2026Leading authority: CIT v. De Beers India Minerals (P.) Ltd. · relied on in 371 judgments
- make available clause214judgments86% allowed in whole or part83 in the last 2 yearslatest 11 Mar 2026Leading authority: Ishikawajima Harima Heavy Industries Ltd. v. DIT · relied on in 394 judgments
- make available condition106judgments92% allowed in whole or part37 in the last 2 yearslatest 31 Dec 2025Leading authority: CIT v. Kotak Securities Ltd. · relied on in 203 judgments
Finance Act 2016
- equalisation levy18judgments94% allowed in whole or part8 in the last 2 yearslatest 30 Dec 2025
MLI
- PPT293judgments72% allowed in whole or part190 in the last 2 yearslatest 2 Jul 2026
- principal purpose test103judgments93% allowed in whole or part101 in the last 2 yearslatest 28 Oct 2025Leading authority: (i) Formula One World Championship Ltd. v. CIT · relied on in 200 judgments
Section 6(3) · Residence in India
s.6(3) case laws →2025 Act: s.6- place of effective management84judgments85% allowed in whole or part51 in the last 2 yearslatest 30 Jan 2026Leading authority: M/s Abbey Business Service (India) Private Limited v. DCIT · relied on in 33 judgments
- POEM15judgments80% allowed in whole or part8 in the last 2 yearslatest 27 Jan 2026Leading authority: DIT v. HCL Infosystems Ltd. · relied on in 45 judgments
Section 9 · Income deemed to accrue or arise in India
s.9 case laws →2025 Act: s.9- non-resident taxation4judgments1 in the last 2 yearslatest 8 Oct 2025Leading authority: Ishikawajima Harima Heavy Industries Ltd. v. DIT · relied on in 394 judgments
Section 9 / DTAA Article 5 · Income deemed to accrue or arise in India · Scope of total income
s.9 case laws →2025 Act: s.9s.5 case laws →2025 Act: s.5- permanent establishment1,497judgments75% allowed in whole or part479 in the last 2 yearslatest 6 Oct 2026Leading authority: DIT v. Morgan Stanley & Co. · relied on in 360 judgments
Section 9(1)(i) · Income deemed to accrue or arise in India
s.9(1)(I) case laws →2025 Act: s.9- business connection833judgments76% allowed in whole or part272 in the last 2 yearslatest 20 Mar 2026Leading authority: Ishikawajima Harima Heavy Industries Ltd. v. DIT · relied on in 394 judgments
- significant economic presence14judgments100% allowed in whole or part5 in the last 2 yearslatest 25 Feb 2026
Section 9(1)(vi) · Income deemed to accrue or arise in India
s.9(1)(VI) case laws →2025 Act: s.9- royalty income629judgments73% allowed in whole or part189 in the last 2 yearslatest 6 Oct 2026Leading authority: Engineering Analysis Centre of Excellence (P) Ltd. v. CIT · relied on in 914 judgments
- copyrighted article293judgments72% allowed in whole or part63 in the last 2 yearslatest 7 Jan 2026Leading authority: Engineering Analysis Centre of Excellence (P) Ltd. v. CIT · relied on in 914 judgments
- use of equipment119judgments75% allowed in whole or part25 in the last 2 yearslatest 8 Dec 2025Leading authority: Asia Satellite Telecommunications Co. Ltd. v. DIT · relied on in 359 judgments
- software payments38judgments84% allowed in whole or part6 in the last 2 yearslatest 16 May 2025Leading authority: Engineering Analysis Centre of Excellence (P) Ltd. v. CIT · relied on in 914 judgments
- 80% allowed in whole or part1 in the last 2 yearslatest 24 Dec 2025Leading authority: 2015. Edenred Pte Ltd. Insurance Co. Ltd. 326 ITR 477 (AAR); Standard Chartered Bank v. DDIT (International Taxation) · relied on in 15 judgments
No judgments indexed yet: copyright versus copyrighted article
Section 9(1)(vii) · Income deemed to accrue or arise in India
s.9(1)(VII) case laws →2025 Act: s.9- fees for technical services1,408judgments70% allowed in whole or part500 in the last 2 yearslatest 18 Mar 2026Leading authority: Engineering Analysis Centre of Excellence (P) Ltd. v. CIT · relied on in 914 judgments
Section 90 · Agreement with foreign countries or specified territories
s.90 case laws →2025 Act: s.159- treaty benefits229judgments87% allowed in whole or part154 in the last 2 yearslatest 11 Mar 2026Leading authority: Union of India v. Azadi Bachao Andolan · relied on in 691 judgments
- DTAA benefit53judgments85% allowed in whole or part33 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. De Beers India Minerals (P.) Ltd. · relied on in 371 judgments
Section 90 / Rule 128 · Agreement with foreign countries or specified territories
s.90 case laws →2025 Act: s.159s.128 case laws →- foreign tax credit571judgments83% allowed in whole or part266 in the last 2 yearslatest 18 Mar 2026Leading authority: Chandra Kishore Jha v. Mahavir Prasad · relied on in 163 judgments
Section 90(4) · Agreement with foreign countries or specified territories
s.90 case laws →2025 Act: s.159- TRC457judgments77% allowed in whole or part236 in the last 2 yearslatest 9 Apr 2026Leading authority: India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India · relied on in 295 judgments
- tax residency certificate328judgments79% allowed in whole or part118 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Kotak Securities Ltd. · relied on in 161 judgments
Section 91 · Countries with which no agreement exists
s.91 case laws →2025 Act: s.160- unilateral relief3judgments2 in the last 2 yearslatest 26 Feb 2026
Judicial Doctrines30 phrases · 11,688 matches
Accrual
- right to receive601judgments78% allowed in whole or part240 in the last 2 yearslatest 11 Mar 2026Leading authority: CIT v. Excel Industries Ltd. · relied on in 935 judgments
No judgments indexed yet: debt due and payable
Azadi Bachao
- Azadi Bachao Andolan337judgments86% allowed in whole or part191 in the last 2 yearslatest 11 Mar 2026Leading authority: Union of India v. Azadi Bachao Andolan · relied on in 691 judgments
- substance over form176judgments80% allowed in whole or part115 in the last 2 yearslatest 27 Feb 2026Leading authority: McDowell & Co. Ltd. v. CTO · relied on in 741 judgments
Business vs Investment
No judgments indexed yet: badges of trade
CIT vs Shoorji Vallabhdas
- real income theory205judgments74% allowed in whole or part102 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Shoorji Vallabhdas & Co. · relied on in 551 judgments
Diversion vs Application
- application of income1,603judgments67% allowed in whole or part906 in the last 2 yearslatest 26 Mar 2026Leading authority: Maxopp Investment Ltd. v. CIT · relied on in 1,596 judgments
Evidence
- preponderance of probability547judgments65% allowed in whole or part294 in the last 2 yearslatest 31 Aug 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
- onus of proof362judgments53% allowed in whole or part177 in the last 2 yearslatest 31 Aug 2026Leading authority: (Central)-1 v. NRA Iron & Steel (P) Ltd. · relied on in 696 judgments
- burden of proof shifted7judgments43% allowed in whole or part4 in the last 2 yearslatest 30 Sept 2025Leading authority: CIT v. Orissa Corporation Pvt. Ltd. · relied on in 897 judgments
Kelvinator - 147
- Kelvinator924judgments75% allowed in whole or part509 in the last 2 yearslatest 16 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- CIT versus Kelvinator3judgmentslatest 24 Jul 2024
Malabar - 263
- Malabar Industrial1,099judgments81% allowed in whole or part528 in the last 2 yearslatest 18 Mar 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
McDowell
- colourable device721judgments58% allowed in whole or part367 in the last 2 yearslatest 31 Aug 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
- McDowell case10judgments50% allowed in whole or part2 in the last 2 yearslatest 15 Jan 2025Leading authority: Union of India v. Azadi Bachao Andolan · relied on in 18 judgments
- dubious device8judgments63% allowed in whole or part2 in the last 2 yearslatest 21 Aug 2025Leading authority: Sanjay Bimalchand Jain v. PCIT-1, Nagpur · relied on in 251 judgments
Mutuality
- doctrine of mutuality75judgments61% allowed in whole or part28 in the last 2 yearslatest 13 Mar 2026Leading authority: Bangalore Club v. CIT · relied on in 247 judgments
- mutuality principle54judgments57% allowed in whole or part28 in the last 2 yearslatest 25 Feb 2026Leading authority: Bangalore Club v. CIT · relied on in 247 judgments
Radhasoami
- rule of consistency1,041judgments71% allowed in whole or part496 in the last 2 yearslatest 9 Apr 2026Leading authority: M/s Sahara India (Farms) v. CIT & Anr. · relied on in 268 judgments
- consistency principle20judgments80% allowed in whole or part11 in the last 2 yearslatest 5 Mar 2026Leading authority: Radhasoami Satsang v. CIT · relied on in 1,695 judgments
- res judicata not applicable2judgmentslatest 23 Oct 2024Leading authority: H.A. Shah & Co. v. CIT · relied on in 51 judgments
Real Income
No judgments indexed yet: accrual versus receipt
Reopening / 147
- live link1,109judgments72% allowed in whole or part578 in the last 2 yearslatest 16 Mar 2026Leading authority: ITO v. Lakhmani Mewal Das · relied on in 721 judgments
- proximate nexus134judgments71% allowed in whole or part81 in the last 2 yearslatest 9 Apr 2026Leading authority: PCIT v. M/s. Kesoram Industries 57 · relied on in 96 judgments
Section 68 · Cash credits
s.68 case laws →2025 Act: s.102- human probabilities2,056judgments62% allowed in whole or part474 in the last 2 yearslatest 31 Aug 2026Leading authority: Sumati Dayal v. CIT · relied on in 1,967 judgments
Sitaldas Tirathdas
- diversion by overriding title25judgments68% allowed in whole or part11 in the last 2 yearslatest 30 Dec 2025Leading authority: Siddheshwar Sahakari Sakhar Karkhana Limited v. CIT · relied on in 166 judgments
Slump Sale
- going concern477judgments67% allowed in whole or part204 in the last 2 yearslatest 20 Mar 2026Leading authority: Areva T&D India Ltd. v. DCIT · relied on in 97 judgments
Vodafone
- lifting of corporate veil47judgments85% allowed in whole or part41 in the last 2 yearslatest 15 Oct 2025Leading authority: McDowell & Co. Ltd. v. CTO · relied on in 741 judgments
- piercing the corporate veil25judgments84% allowed in whole or part10 in the last 2 yearslatest 30 Oct 2025Leading authority: SumatiDayal v. CIT 214 ITR · relied on in 40 judgments
- Vodafone case20judgments63% allowed in whole or part7 in the last 2 yearslatest 21 Jan 2026Leading authority: Vodafone Essar Cellular Ltd. v. ACIT · relied on in 41 judgments
Losses & Set-off14 phrases · 1,300 matches
Section 32(2) · Depreciation
s.32(2) case laws →2025 Act: s.33- unabsorbed depreciation set off4judgments2 in the last 2 yearslatest 28 Aug 2025Leading authority: Velayudhaswamy Spinning Mills (P) Ltd. v. ACIT · relied on in 213 judgments
Section 43(5) · Definitions of certain terms relevant to income from profits and gains of business or profession
s.43(5) case laws →2025 Act: ss.39, 41- speculative transaction255judgments73% allowed in whole or part96 in the last 2 yearslatest 11 Mar 2026Leading authority: CIT v. Badridas Gauridu (P) Ltd. · relied on in 114 judgments
Section 72 · Carry forward and set off of business losses
s.72 case laws →2025 Act: s.112- carry forward of losses260judgments58% allowed in whole or part123 in the last 2 yearslatest 17 Mar 2026Leading authority: Velayudhaswamy Spinning Mills (P) Ltd. v. ACIT · relied on in 213 judgments
- business loss carry forward2judgments2 in the last 2 yearslatest 17 Oct 2025Leading authority: Velayudhaswamy Spinning Mills (P) Ltd. v. ACIT · relied on in 213 judgments
Section 72A · Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
s.72A case laws →2025 Act: s.116No judgments indexed yet: amalgamation of loss company, section 72A amalgamation
Section 72A(4) · Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
s.72A case laws →2025 Act: s.116No judgments indexed yet: demerger and loss carry forward
Section 73 · Losses in speculation business
s.73 case laws →2025 Act: s.113- speculation loss200judgments72% allowed in whole or part92 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Badridas Gauridu (P) Ltd. · relied on in 114 judgments
No judgments indexed yet: section 73 speculation
Section 73A
2025 Act: s.114No judgments indexed yet: section 73A specified business
Section 74 · Losses under the head "Capital gains"
s.74 case laws →2025 Act: s.111- capital loss carry forward4judgments2 in the last 2 yearslatest 31 Jan 2025Leading authority: CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal · relied on in 204 judgments
Section 79 · Carry forward and set off of losses in case of certain companies
s.79 case laws →- closely held company300judgments62% allowed in whole or part111 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Ankitech (P) Ltd. · relied on in 202 judgments
No judgments indexed yet: section 79 change in shareholding
Sections 70-80
- set off of losses275judgments73% allowed in whole or part116 in the last 2 yearslatest 3 Feb 2026Leading authority: CIT v. Yokogawa India Ltd. · relied on in 290 judgments
Mergers & Restructuring11 phrases · 3,118 matches
Section 2(19AA) · Definitions
s.2(19AA) case laws →- demerger492judgments77% allowed in whole or part251 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Sonata Software Ltd. · relied on in 54 judgments
Section 2(1B) · Definitions
s.2 case laws →- amalgamation1,456judgments73% allowed in whole or part687 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Smifs Securities Ltd. · relied on in 540 judgments
- transferor company283judgments76% allowed in whole or part139 in the last 2 yearslatest 5 Mar 2026Leading authority: PCIT v. Mahagun Realtors Pvt. Ltd. · relied on in 95 judgments
- transferee company236judgments71% allowed in whole or part115 in the last 2 yearslatest 17 Feb 2026Leading authority: Spice Infotainment Ltd. v. CIT · relied on in 114 judgments
Section 2(41A) · Definitions
s.2 case laws →- resulting company236judgments71% allowed in whole or part92 in the last 2 yearslatest 18 Mar 2026Leading authority: Punjab State Industrial Development Corporation Ltd. v. CIT · relied on in 158 judgments
Section 2(42C) · Definitions
s.2(42C) case laws →- slump exchange8judgments100% allowed in whole or part7 in the last 2 yearslatest 24 Jul 2025
Section 230-232 CA · Tax clearance certificate
2025 Act: s.420- NCLT approved scheme6judgments83% allowed in whole or part6 in the last 2 yearslatest 24 Jul 2025
Section 32 · Depreciation
s.32 case laws →2025 Act: s.33- goodwill arising on amalgamation73judgments84% allowed in whole or part40 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Smifs Securities Ltd. · relied on in 540 judgments
Section 391-394
- scheme of arrangement328judgments72% allowed in whole or part157 in the last 2 yearslatest 9 Apr 2026Leading authority: Spice Infotainment Ltd. v. CIT · relied on in 114 judgments
Section 47 · T ransactions not regarded as transfer
s.47 case laws →2025 Act: s.70No judgments indexed yet: section 47 exemption, transfer not regarded as transfer
Miscellaneous16 phrases · 7,181 matches
Assessment
- protective assessment441judgments69% allowed in whole or part231 in the last 2 yearslatest 25 Feb 2026Leading authority: Lalji Haridas v. ITO · relied on in 238 judgments
- substantive assessment355judgments64% allowed in whole or part229 in the last 2 yearslatest 25 Feb 2026Leading authority: PCIT v. Maruti Suzuki India Ltd. · relied on in 308 judgments
Benami Act
- benami transaction47judgments45% allowed in whole or part23 in the last 2 yearslatest 12 Dec 2025Leading authority: Krishnanand Agnihotri v. The State of Madhya Pradesh · relied on in 38 judgments
- prohibition of benami property transactions23judgments48% allowed in whole or part7 in the last 2 yearslatest 16 Feb 2026
Black Money Act
- undisclosed foreign income and assets70judgments80% allowed in whole or part17 in the last 2 yearslatest 15 Dec 2025Leading authority: 5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT · relied on in 42 judgments
- black money act28judgments68% allowed in whole or part16 in the last 2 yearslatest 21 Jan 2026Leading authority: CIT v. Steller Investment Ltd. · relied on in 233 judgments
Doctrine of Merger
- doctrine of merger303judgments76% allowed in whole or part194 in the last 2 yearslatest 13 Mar 2026Leading authority: Kunhayammed v. State of Kerala · relied on in 361 judgments
- finality of assessment40judgments80% allowed in whole or part14 in the last 2 yearslatest 24 Feb 2026Leading authority: Parashuram Pottery Works Co. Ltd. v. ITO · relied on in 486 judgments
General
- double taxation4,706judgments71% allowed in whole or part2,242 in the last 2 yearslatest 20 May 2026Leading authority: DIT v. New Skies Satellite BV · relied on in 325 judgments
- retrospective amendment452judgments71% allowed in whole or part120 in the last 2 yearslatest 2 Jul 2026Leading authority: Kourani v. Union OF India · relied on in 1,708 judgments
- clarificatory amendment328judgments62% allowed in whole or part95 in the last 2 yearslatest 31 Aug 2026Leading authority: Allied Motors (P) Ltd. v. CIT · relied on in 398 judgments
No judgments indexed yet: substantive versus procedural
Statutory Interpretation
- purposive interpretation204judgments66% allowed in whole or part126 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Anjum M.H. Ghaswala · relied on in 452 judgments
- casus omissus172judgments98% allowed in whole or part36 in the last 2 yearslatest 4 Dec 2025Leading authority: Prakash Nath Khanna v. CIT · relied on in 111 judgments
- beneficial construction10judgments100% allowed in whole or part8 in the last 2 yearslatest 6 Jan 2026Leading authority: CIT v. Ravinder Kumar Arora · relied on in 51 judgments
- strict construction of taxing statute2judgmentslatest 14 Dec 2023Leading authority: CIT v. J.H. Gotla · relied on in 176 judgments
Natural Justice15 phrases · 40,493 matches
Application of Mind
- non application of mind701judgments75% allowed in whole or part327 in the last 2 yearslatest 26 Feb 2026Leading authority: CIT v. Max India Ltd. · relied on in 1,162 judgments
Arbitrary Order
- arbitrary and capricious51judgments80% allowed in whole or part40 in the last 2 yearslatest 20 Jan 2026Leading authority: Commissioner of Sales Tax v. H.M. Esufali H.M. Abdulali · relied on in 232 judgments
Audi Alteram Partem
- opportunity of being heard22,508judgments59% allowed in whole or part13,235 in the last 2 yearslatest 23 Sept 2026Leading authority: CIT v. Multiplan India Ltd. · relied on in 2,267 judgments
- violation of natural justice881judgments60% allowed in whole or part557 in the last 2 yearslatest 11 Sept 2026Leading authority: Kishanchand Chellaram v. CIT · relied on in 962 judgments
- audi alteram partem490judgments66% allowed in whole or part367 in the last 2 yearslatest 13 Mar 2026Leading authority: 372 92.(2019) 13 SCC 185: MEDICAL COUNCIL OF INDIA v. STATE OF KERALA AND OTHERS 93 · relied on in 176 judgments
Confrontation
No judgments indexed yet: adverse material not confronted, statement recorded behind back
Cross-Examination
- right to cross examination32judgments63% allowed in whole or part19 in the last 2 yearslatest 20 Jan 2026Leading authority: ITO v. M. Pirai Choodi · relied on in 211 judgments
- reliance on third party statement2judgments1 in the last 2 yearslatest 19 Feb 2026Leading authority: CIT v. SMC Share Brokers Ltd. · relied on in 181 judgments
No judgments indexed yet: cross examination denied
Evidence
- evidentiary value5,387judgments67% allowed in whole or part1,720 in the last 2 yearslatest 22 Jul 2026Leading authority: PCIT v. Best Infrastructure (India) (P.) Ltd. · relied on in 786 judgments
- retracted statement725judgments69% allowed in whole or part363 in the last 2 yearslatest 20 Mar 2026Leading authority: Andaman Timber Industries v. CCE · relied on in 1,335 judgments
Reasoned Order
- speaking order6,856judgments55% allowed in whole or part4,237 in the last 2 yearslatest 6 Oct 2026Leading authority: GKN Driveshafts (India) Ltd. v. ITO · relied on in 1,349 judgments
- reasoned order2,067judgments48% allowed in whole or part1,277 in the last 2 yearslatest 30 Jul 2026Leading authority: GKN Driveshafts (India) Ltd. v. ITO · relied on in 1,349 judgments
- non-speaking order793judgments60% allowed in whole or part568 in the last 2 yearslatest 26 Mar 2026Leading authority: Kunhayammed v. State of Kerala · relied on in 361 judgments
Penalty28 phrases · 26,670 matches
Section 270A · Penalty for under-reporting and misreporting of income
s.270A case laws →2025 Act: s.439- penalty u/s 270A583judgments73% allowed in whole or part433 in the last 2 yearslatest 25 Aug 2026Leading authority: HCIL Arsspl Triveni (JV) v. ACIT ( · relied on in 21 judgments
- penalty under section 270A523judgments79% allowed in whole or part389 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- under-reporting of income402judgments77% allowed in whole or part310 in the last 2 yearslatest 17 Mar 2026Leading authority: CIT v. Surendra Prasad Agrawal · relied on in 38 judgments
- bona fide mistake204judgments72% allowed in whole or part95 in the last 2 yearslatest 16 Mar 2026Leading authority: Price Waterhouse Coopers Pvt. Ltd. v. CIT · relied on in 359 judgments
- mis-reporting of income132judgments64% allowed in whole or part88 in the last 2 yearslatest 12 Mar 2026Leading authority: CIT v. Surendra Prasad Agrawal · relied on in 38 judgments
Section 270AA · Immunity from imposition of penalty, etc.
s.270AA case laws →2025 Act: s.440- immunity under section 270AA68judgments82% allowed in whole or part54 in the last 2 yearslatest 12 Mar 2026Leading authority: PCIT v. Sahara India Life Insurance Co. Ltd. · relied on in 185 judgments
Section 271 · Failure to furnish returns, comply with notices, concealment of income, etc.
s.271 case laws →- levy of penalty5,057judgments74% allowed in whole or part2,479 in the last 2 yearslatest 13 Oct 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- penalty proceedings initiated556judgments76% allowed in whole or part307 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- deletion of penalty348judgments43% allowed in whole or part151 in the last 2 yearslatest 26 Feb 2026Leading authority: Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT · relied on in 292 judgments
- satisfaction for initiation of penalty80judgments73% allowed in whole or part38 in the last 2 yearslatest 3 Mar 2026Leading authority: MAK Data (P.) Ltd. v. CIT · relied on in 186 judgments
- cancellation of penalty49judgments68% allowed in whole or part22 in the last 2 yearslatest 21 Jan 2026Leading authority: Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT · relied on in 292 judgments
- show cause notice for penalty35judgments57% allowed in whole or part15 in the last 2 yearslatest 11 Mar 2026Leading authority: Ashok Pai v. CIT · relied on in 812 judgments
Section 271(1)(c) · Failure to furnish returns, comply with notices, concealment of income, etc.
s.271(1)(C) case laws →- concealment of income2,902judgments70% allowed in whole or part1,407 in the last 2 yearslatest 5 Oct 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- penalty u/s 271(1)(c)2,277judgments71% allowed in whole or part1,095 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Atul Mohan Bindal · relied on in 200 judgments
- furnishing inaccurate particulars2,073judgments73% allowed in whole or part819 in the last 2 yearslatest 16 Mar 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- penalty under section 271(1)(c)1,699judgments75% allowed in whole or part832 in the last 2 yearslatest 30 Jul 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- furnishing inaccurate particulars of income1,616judgments74% allowed in whole or part629 in the last 2 yearslatest 16 Mar 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- vague penalty notice10judgments100% allowed in whole or part2 in the last 2 yearslatest 22 Apr 2025Leading authority: Mr. Mohd. Farhan A. Shaikh v. ACIT · relied on in 672 judgments
No judgments indexed yet: defect in penalty notice, specific charge in penalty
Section 271AAB · Penalty where search has been initiated
s.271AAB case laws →- penalty under section 271AAB112judgments64% allowed in whole or part55 in the last 2 yearslatest 23 Jun 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
No judgments indexed yet: penalty for search cases
Section 271B · Failure to get accounts audited
s.271B case laws →- penalty under section 271B222judgments72% allowed in whole or part112 in the last 2 yearslatest 20 Mar 2026Leading authority: Ashok Pai v. CIT · relied on in 812 judgments
- failure to get accounts audited55judgments85% allowed in whole or part34 in the last 2 yearslatest 7 Jan 2026Leading authority: Surajmal Parsuram Todi v. CIT · relied on in 114 judgments
Section 271D · Penalty for failure to comply with the provisions of section 269SS
s.271D case laws →2025 Act: s.450- penalty under section 271D244judgments64% allowed in whole or part115 in the last 2 yearslatest 11 Mar 2026Leading authority: P.V. Doshi v. CIT · relied on in 179 judgments
- penalty for cash loan1judgmentlatest 24 Nov 2021Leading authority: Commissioner of Income Tax v. Noida Toll Bridge Co. Ltd. · relied on in 121 judgments
Section 271E · Penalty for failure to comply with the provisions of section 269T
s.271E case laws →2025 Act: s.453- penalty under section 271E137judgments69% allowed in whole or part66 in the last 2 yearslatest 26 Feb 2026Leading authority: CIT v. Hissaria Bros. · relied on in 132 judgments
Section 273B · Penalty not to be imposed in certain cases
s.273B case laws →2025 Act: s.470- reasonable cause7,285judgments64% allowed in whole or part4,546 in the last 2 yearslatest 21 Oct 2026Leading authority: Ashok Pai v. CIT · relied on in 812 judgments
Reassessment30 phrases · 77,992 matches
Section 147 · Income escaping assessment
s.147 case laws →2025 Act: s.279- investigation wing12,583judgments62% allowed in whole or part3,585 in the last 2 yearslatest 31 Aug 2026Leading authority: PCIT v. RMG Polyvinyl (I) Ltd. · relied on in 272 judgments
- reason to believe4,202judgments70% allowed in whole or part2,160 in the last 2 yearslatest 30 Jul 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- escapement of income3,765judgments75% allowed in whole or part2,195 in the last 2 yearslatest 17 Aug 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- tangible material2,812judgments73% allowed in whole or part1,581 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- change of opinion2,294judgments71% allowed in whole or part1,190 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- non-application of mind2,166judgments80% allowed in whole or part1,264 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Max India Ltd. · relied on in 1,162 judgments
- income escaping assessment1,518judgments81% allowed in whole or part1,079 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- borrowed satisfaction1,326judgments72% allowed in whole or part798 in the last 2 yearslatest 9 Apr 2026Leading authority: PCIT v. Meenakshi Overseas Pvt. Ltd. · relied on in 471 judgments
- mere change of opinion953judgments72% allowed in whole or part512 in the last 2 yearslatest 26 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- material facts necessary for assessment564judgments76% allowed in whole or part296 in the last 2 yearslatest 26 Mar 2026Leading authority: Calcutta Discount Co. Ltd. v. ITO · relied on in 384 judgments
- beyond four years536judgments81% allowed in whole or part306 in the last 2 yearslatest 26 Mar 2026Leading authority: ITO v. Lakhmani Mewal Das · relied on in 721 judgments
- first proviso to section 147494judgments75% allowed in whole or part327 in the last 2 yearslatest 12 Mar 2026Leading authority: Hindustan Lever Ltd. v. R.B. Wadkar · relied on in 695 judgments
- full and true disclosure449judgments73% allowed in whole or part196 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 439 judgments
- fresh tangible material398judgments71% allowed in whole or part245 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- within four years391judgments76% allowed in whole or part273 in the last 2 yearslatest 13 Mar 2026Leading authority: (P.) Ltd. v. ITO · relied on in 125 judgments
Section 148 · Issue of notice where income has escaped assessment
s.148 case laws →2025 Act: s.280- reasons recorded13,127judgments71% allowed in whole or part3,144 in the last 2 yearslatest 31 Aug 2026Leading authority: Hindustan Lever Ltd. v. R.B. Wadkar · relied on in 695 judgments
- notice under section 1487,379judgments71% allowed in whole or part4,778 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Kabul Chawla · relied on in 3,235 judgments
- service of notice3,297judgments55% allowed in whole or part1,942 in the last 2 yearslatest 7 Sept 2026Leading authority: Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai · relied on in 263 judgments
- section 148 notice432judgments82% allowed in whole or part391 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Kabul Chawla · relied on in 3,235 judgments
Section 148A · Procedure before issuance of notice under section 148
s.148A case laws →2025 Act: s.281- section 148A2,377judgments78% allowed in whole or part2,161 in the last 2 yearslatest 21 Aug 2026Leading authority: Union of India v. Rajeev Bansal · relied on in 713 judgments
- order under section 148A(d)771judgments81% allowed in whole or part744 in the last 2 yearslatest 31 Jul 2026Leading authority: Union of India v. Ashish Agarwal · relied on in 524 judgments
- information suggesting escapement46judgments80% allowed in whole or part44 in the last 2 yearslatest 18 Feb 2026Leading authority: Director of Income Tax (International Taxation) v. Krupp Ltd. GMBH · relied on in 11 judgments
- inquiry under section 148A2judgments2 in the last 2 yearslatest 26 Mar 2026Leading authority: PCIT v. Vaman International (P) Ltd. · relied on in 28 judgments
Section 151 · Sanction for issue of notice
s.151 case laws →2025 Act: s.284- mechanical approval1,395judgments84% allowed in whole or part855 in the last 2 yearslatest 17 Apr 2026Leading authority: PCIT v. Shiv Kumar Nayyar · relied on in 597 judgments
- specified authority1,163judgments79% allowed in whole or part1,072 in the last 2 yearslatest 20 Mar 2026Leading authority: (P.) Ltd. v. ITO · relied on in 125 judgments
- approval under section 151453judgments79% allowed in whole or part360 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. S. Goyanka Lime & Chemical Ltd. · relied on in 340 judgments
- sanctioning authority426judgments84% allowed in whole or part264 in the last 2 yearslatest 16 Mar 2026Leading authority: CIT v. S. Goyanka Lime & Chemical Ltd. · relied on in 340 judgments
- sanction under section 151259judgments70% allowed in whole or part188 in the last 2 yearslatest 16 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 439 judgments
Sections 147-151
- reassessment proceedings8,151judgments71% allowed in whole or part4,903 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 1,673 judgments
- reopening of assessment4,263judgments74% allowed in whole or part2,408 in the last 2 yearslatest 17 Aug 2026Leading authority: GKN Driveshafts (India) Ltd. v. ITO · relied on in 1,349 judgments
Rectification & Revision15 phrases · 9,649 matches
Section 154 · Rectification of mistake
s.154 case laws →2025 Act: s.287- mistake apparent on record888judgments32% allowed in whole or part226 in the last 2 yearslatest 17 Mar 2026Leading authority: Kourani v. Union OF India · relied on in 1,708 judgments
- mistake apparent from record700judgments61% allowed in whole or part301 in the last 2 yearslatest 26 Mar 2026Leading authority: Kourani v. Union OF India · relied on in 1,708 judgments
- rectification u/s 154426judgments61% allowed in whole or part235 in the last 2 yearslatest 26 Mar 2026Leading authority: Satyanarayan Laxminarayan Hegde v. MallikarjunBhavanappa Tirumale · relied on in 18 judgments
- rectification under section 154322judgments78% allowed in whole or part152 in the last 2 yearslatest 9 Apr 2026Leading authority: ACIT v. Saurashtra Kutch Stock Exchange Ltd. · relied on in 470 judgments
No judgments indexed yet: debatable issue not rectifiable
Section 263 · Revision of orders prejudicial to revenue
s.263 case laws →2025 Act: s.377- erroneous and prejudicial3,136judgments75% allowed in whole or part1,507 in the last 2 yearslatest 25 Sept 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
- lack of inquiry1,087judgments80% allowed in whole or part247 in the last 2 yearslatest 31 Aug 2026Leading authority: CIT v. Gabriel India Ltd. · relied on in 990 judgments
- lack of enquiry780judgments78% allowed in whole or part412 in the last 2 yearslatest 18 Mar 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
- revision under section 263558judgments68% allowed in whole or part282 in the last 2 yearslatest 20 Mar 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
- assessment order erroneous534judgments73% allowed in whole or part276 in the last 2 yearslatest 25 Sept 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
- revision u/s 263521judgments75% allowed in whole or part256 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Amitabh Bachchan · relied on in 264 judgments
- inadequate enquiry401judgments82% allowed in whole or part205 in the last 2 yearslatest 18 Mar 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
- prejudicial to interest of revenue273judgments77% allowed in whole or part160 in the last 2 yearslatest 24 Feb 2026Leading authority: Malabar Industrial Co. Ltd. v. CIT · relied on in 2,943 judgments
Section 264 · Revision of other orders
s.264 case laws →2025 Act: s.378- revision under section 26412judgments75% allowed in whole or part8 in the last 2 yearslatest 13 Feb 2026Leading authority: EBR Enterprises v. Union of India · relied on in 69 judgments
- revision u/s 26411judgments55% allowed in whole or part10 in the last 2 yearslatest 12 Feb 2026
Search & Seizure26 phrases · 60,564 matches
Section 131 · Power regarding discovery, production of evidence, etc.
s.131 case laws →2025 Act: s.246- summons under section 131379judgments59% allowed in whole or part153 in the last 2 yearslatest 20 Mar 2026Leading authority: CIT v. Orissa Corporation Pvt. Ltd. · relied on in 897 judgments
Section 132 · Search and seizure
s.132 case laws →2025 Act: ss.247, 249, 251- search and seizure10,164judgments67% allowed in whole or part5,605 in the last 2 yearslatest 23 Sept 2026Leading authority: CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. · relied on in 1,823 judgments
- documents seized2,593judgments66% allowed in whole or part1,434 in the last 2 yearslatest 7 Sept 2026Leading authority: SSP Aviation Ltd. v. Deputy Commissioner of Income Tax · relied on in 308 judgments
- loose papers2,159judgments70% allowed in whole or part1,235 in the last 2 yearslatest 18 Mar 2026Leading authority: Society v. UOI · relied on in 493 judgments
- panchnama1,050judgments78% allowed in whole or part587 in the last 2 yearslatest 25 Feb 2026Leading authority: 3. CIT v. ASHOK KUMAR SONI · relied on in 101 judgments
- dumb documents946judgments69% allowed in whole or part634 in the last 2 yearslatest 2 Sept 2026Leading authority: CBI v. V.C. Shukla · relied on in 442 judgments
- warrant of authorisation175judgments60% allowed in whole or part99 in the last 2 yearslatest 18 Feb 2026Leading authority: 11 Index Logistics Pvt Ltd & Ismail Muhammed Khan. 4) In Maa Vaishnavi Sponge Ltd. v. DGIT · relied on in 20 judgments
- jewellery found during search146judgments67% allowed in whole or part77 in the last 2 yearslatest 23 Feb 2026Leading authority: Ashok Chaddha v. ITO · relied on in 252 judgments
- cash found during search128judgments65% allowed in whole or part47 in the last 2 yearslatest 6 Mar 2026Leading authority: CIT v. Indeo Airways Pvt. Ltd. · relied on in 114 judgments
Section 132(4) · Search and seizure
s.132(4) case laws →2025 Act: ss.247, 249, 251- statement under section 132(4)692judgments77% allowed in whole or part328 in the last 2 yearslatest 20 Mar 2026Leading authority: Andaman Timber Industries v. CCE · relied on in 1,335 judgments
- surrender of income324judgments76% allowed in whole or part165 in the last 2 yearslatest 26 Feb 2026Leading authority: MAK Data (P.) Ltd. v. CIT · relied on in 186 judgments
- retraction of statement316judgments65% allowed in whole or part168 in the last 2 yearslatest 20 Mar 2026Leading authority: Andaman Timber Industries v. CCE · relied on in 1,335 judgments
- voluntary admission73judgments53% allowed in whole or part40 in the last 2 yearslatest 24 Feb 2026Leading authority: Kishore Kumar v. Dy. CIT · relied on in 212 judgments
Section 133(6) · Power to call for information
s.133(6) case laws →2025 Act: s.252- third party information322judgments79% allowed in whole or part209 in the last 2 yearslatest 12 Mar 2026Leading authority: Andaman Timber Industries v. CCE · relied on in 1,335 judgments
Section 133A · Power of survey
s.133A case laws →2025 Act: s.253- survey under section 133A734judgments67% allowed in whole or part358 in the last 2 yearslatest 27 Jul 2026Leading authority: CIT v. S. Khader Khan Son · relied on in 581 judgments
- statement during survey35judgments71% allowed in whole or part8 in the last 2 yearslatest 27 Oct 2025Leading authority: CIT v. S. Khader Khan Son · relied on in 581 judgments
Section 153A · Assessment in case of search or requisition
s.153A case laws →- seized material12,214judgments68% allowed in whole or part4,387 in the last 2 yearslatest 7 Sept 2026Leading authority: CIT v. Calcutta Knitwears · relied on in 528 judgments
- undisclosed income9,092judgments65% allowed in whole or part4,761 in the last 2 yearslatest 18 Sept 2026Leading authority: CIT v. Kabul Chawla · relied on in 3,235 judgments
- incriminating material8,981judgments68% allowed in whole or part4,953 in the last 2 yearslatest 13 Oct 2026Leading authority: CIT v. Kabul Chawla · relied on in 3,235 judgments
- search assessment2,574judgments74% allowed in whole or part1,476 in the last 2 yearslatest 9 Apr 2026Leading authority: CIT v. Kabul Chawla · relied on in 3,235 judgments
- section 153A proceedings225judgments72% allowed in whole or part123 in the last 2 yearslatest 31 Jul 2026Leading authority: CIT v. Manjunatha Cotton & Ginning Factory · relied on in 2,590 judgments
- abatement of assessment157judgments83% allowed in whole or part81 in the last 2 yearslatest 12 Mar 2026Leading authority: CIT v. Kabul Chawla · relied on in 3,235 judgments
No judgments indexed yet: assessment year pending on date of search
Section 153C · Assessment of income of any other person
s.153C case laws →- satisfaction note2,598judgments68% allowed in whole or part1,619 in the last 2 yearslatest 7 Sept 2026Leading authority: CIT v. RRJ Securities Ltd. · relied on in 689 judgments
- section 153C proceedings205judgments76% allowed in whole or part182 in the last 2 yearslatest 12 Mar 2026Leading authority: CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. · relied on in 1,823 judgments
Section 158BC
s.158BC case laws →2025 Act: s.294- block assessment4,282judgments71% allowed in whole or part1,190 in the last 2 yearslatest 17 Apr 2026Leading authority: CIT v. RRJ Securities Ltd. · relied on in 689 judgments
Settlement & Amnesty8 phrases · 8,755 matches
Chapter XIX-A
- income tax settlement commission448judgments68% allowed in whole or part231 in the last 2 yearslatest 31 Jul 2026Leading authority: III v. Vineeta Gupta · relied on in 60 judgments
DTVSV 2020
- Vivad se Vishwas4,976judgments11% allowed in whole or part1,495 in the last 2 yearslatest 10 Aug 2026Leading authority: Damodar Valley Corpn v. Addl. CIT · relied on in 14 judgments
- direct tax vivad se vishwas2,154judgments10% allowed in whole or part662 in the last 2 yearslatest 10 Aug 2026
- vsv scheme524judgments27% allowed in whole or part390 in the last 2 yearslatest 12 Mar 2026
- DTVSV scheme198judgments14% allowed in whole or part178 in the last 2 yearslatest 27 Feb 2026
- declaration under DTVSV10judgments57% allowed in whole or part6 in the last 2 yearslatest 27 Feb 2026
Section 245C · Application for settlement of cases
s.245C case laws →- settlement application247judgments74% allowed in whole or part141 in the last 2 yearslatest 9 Mar 2026Leading authority: CIT v. CPR Capital Services Ltd. · relied on in 29 judgments
- true and full disclosure198judgments62% allowed in whole or part112 in the last 2 yearslatest 9 Mar 2026Leading authority: CIT v. Kelvinator of India Ltd. · relied on in 439 judgments
Special Rate Provisions20 phrases · 7,122 matches
Rule 11UA
- valuation of shares508judgments52% allowed in whole or part251 in the last 2 yearslatest 20 Mar 2026Leading authority: PCIT v. Chain House International (P) Ltd. · relied on in 104 judgments
- DCF method318judgments64% allowed in whole or part137 in the last 2 yearslatest 20 Mar 2026Leading authority: PCIT v. Chain House International (P) Ltd. · relied on in 104 judgments
- NAV method182judgments66% allowed in whole or part89 in the last 2 yearslatest 20 Mar 2026Leading authority: PCIT v. Chain House International (P) Ltd. · relied on in 104 judgments
Section 115-O
- dividend distribution tax587judgments74% allowed in whole or part311 in the last 2 yearslatest 13 May 2026Leading authority: Sesa Goa Ltd. v. JCIT · relied on in 291 judgments
- DDT499judgments66% allowed in whole or part294 in the last 2 yearslatest 20 Mar 2026Leading authority: Sesa Goa Ltd. v. JCIT · relied on in 291 judgments
Section 115BAA · Tax on income of certain domestic companies
s.115BAA case laws →2025 Act: ss.200, 205No judgments indexed yet: section 115BAA lower rate
Section 115BAB · Tax on income of new manufacturing domestic companies
s.115BAB case laws →2025 Act: ss.201, 205No judgments indexed yet: section 115BAB new manufacturing
Section 115BAC · Tax on income of individuals, Hindu undivided family and others
s.115BAC case laws →2025 Act: s.202No judgments indexed yet: section 115BAC new regime
Section 115JAA · Tax credit in respect of tax paid on deemed income relating to certain companies
s.115JAA case laws →2025 Act: s.206- MAT credit334judgments78% allowed in whole or part173 in the last 2 yearslatest 11 Mar 2026Leading authority: CIT v. K. Srinivasan · relied on in 129 judgments
Section 115JB · Special provision for payment of tax by certain companies
s.115JB case laws →2025 Act: s.206- book profits1,713judgments79% allowed in whole or part673 in the last 2 yearslatest 18 Mar 2026Leading authority: Godrej & Boyce Mfg. Co. Ltd. v. DCIT · relied on in 1,183 judgments
- minimum alternate tax222judgments66% allowed in whole or part100 in the last 2 yearslatest 18 Feb 2026Leading authority: ACIT v. Vireet Investment Pvt. Ltd. · relied on in 789 judgments
- section 115JB MAT6judgments100% allowed in whole or part6 in the last 2 yearslatest 13 Aug 2025Leading authority: ACIT v. Vireet Investment Pvt. Ltd. · relied on in 882 judgments
Section 115JC · Special provisions for payment of tax by certain persons other than a company
s.115JC case laws →- alternate minimum tax13judgments77% allowed in whole or part7 in the last 2 yearslatest 27 Oct 2025Leading authority: ACIT v. Vireet Investment Pvt. Ltd. · relied on in 789 judgments
Section 115QA · Tax on distributed income to shareholders
s.115QA case laws →- section 115QA31judgments71% allowed in whole or part16 in the last 2 yearslatest 17 Feb 2026Leading authority: CIT v. Veekay Lal Investments Co. Pvt. Ltd. · relied on in 99 judgments
- buyback tax3judgments2 in the last 2 yearslatest 21 Aug 2025Leading authority: Pentamedia Graphics Ltd. v. ITO · relied on in 17 judgments
Section 2(22) · Definitions
s.2(22) case laws →- accumulated profits462judgments77% allowed in whole or part173 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Ankitech (P) Ltd. · relied on in 202 judgments
Section 2(22)(e) · Definitions
s.2(22)(E) case laws →- section 2(22)(e)752judgments70% allowed in whole or part294 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Winsome Textile Industries Ltd. · relied on in 378 judgments
- deemed dividend749judgments70% allowed in whole or part302 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. Ankitech (P) Ltd. · relied on in 202 judgments
- loan to shareholder2judgmentslatest 22 Jul 2022Leading authority: Pradip Kumar Malhotra v. CIT · relied on in 152 judgments
Section 56(2)(vii) · Income from other sources
s.56(2)(VII) case laws →2025 Act: s.92- section 56(2)(vii)741judgments64% allowed in whole or part427 in the last 2 yearslatest 27 Jul 2026Leading authority: Rajeev Kumar Agarwal v. ACIT · relied on in 104 judgments
TDS / TCS31 phrases · 3,931 matches
Section 194 · Dividends
s.194 case laws →2025 Act: s.393No judgments indexed yet: section 194 dividend
Section 194A · Interest other than "Interest on securities"
s.194A case laws →2025 Act: s.393- section 194A interest2judgments2 in the last 2 yearslatest 12 Mar 2025Leading authority: CIT v. Bokaro Steel Ltd. · relied on in 370 judgments
Section 194C · Payments to contractors
s.194C case laws →2025 Act: s.393- TDS on contract payments1judgment1 in the last 2 yearslatest 17 Jun 2025Leading authority: Associated Cement Co. Ltd. v. CIT · relied on in 68 judgments
No judgments indexed yet: section 194C contract
Section 194H · Commission or brokerage
s.194H case laws →2025 Act: s.393- TDS on commission89judgments79% allowed in whole or part53 in the last 2 yearslatest 25 Feb 2026Leading authority: CIT v. Toshoku Ltd. · relied on in 270 judgments
No judgments indexed yet: section 194H commission
Section 194I · Rent
s.194I case laws →2025 Act: s.393- TDS on rent50judgments78% allowed in whole or part28 in the last 2 yearslatest 20 Jan 2026Leading authority: CIT v. NIIT Ltd. · relied on in 79 judgments
- section 194I rent1judgmentlatest 26 Apr 2022Leading authority: CIT v. NIIT Ltd. · relied on in 79 judgments
Section 194J · Fees for professional or technical services
s.194J case laws →2025 Act: s.393- TDS on professional fees7judgments86% allowed in whole or part3 in the last 2 yearslatest 12 Jun 2025Leading authority: CIT(TDS) v. Rajasthan Urban Infrastructure · relied on in 19 judgments
No judgments indexed yet: section 194J professional
Section 194N · Payment of certain amounts in cash
s.194N case laws →2025 Act: s.393- section 194N13judgments85% allowed in whole or part11 in the last 2 yearslatest 11 Dec 2025Leading authority: Allied Motors (P) Ltd. v. CIT · relied on in 398 judgments
- TDS on cash withdrawal9judgments100% allowed in whole or part9 in the last 2 yearslatest 12 Mar 2026
Section 194O · Payment of certain sums by e-commerce operator to e-commerce participant
2025 Act: s.393- section 194O2judgments2 in the last 2 yearslatest 3 Sept 2025
No judgments indexed yet: TDS on e-commerce
Section 194S · Payment on transfer of virtual digital asset
2025 Act: s.393- section 194S7judgments86% allowed in whole or part5 in the last 2 yearslatest 21 Jan 2026
No judgments indexed yet: TDS on virtual digital asset
Section 195 · Other sums
s.195 case laws →2025 Act: s.393- withholding tax663judgments67% allowed in whole or part242 in the last 2 yearslatest 18 Mar 2026Leading authority: Engineering Analysis Centre of Excellence (P) Ltd. v. CIT · relied on in 914 judgments
No judgments indexed yet: section 195 payment to non-resident
Section 195A · Income payable "net of tax"
s.195A case laws →- grossing up of tax9judgments89% allowed in whole or part1 in the last 2 yearslatest 8 Jul 2025Leading authority: CIT v. Andhra Pradesh State · relied on in 348 judgments
Section 197 · Certificate for deduction at lower rate
s.197 case laws →2025 Act: s.395- lower deduction certificate30judgments83% allowed in whole or part14 in the last 2 yearslatest 5 Feb 2026
- section 197 certificate14judgments100% allowed in whole or part1 in the last 2 yearslatest 7 Feb 2025Leading authority: State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India · relied on in 121 judgments
Section 199 · Credit for tax deducted
s.199 case laws →- credit for TDS603judgments75% allowed in whole or part302 in the last 2 yearslatest 9 Apr 2026Leading authority: Dy. CIT v. Rohini Builders · relied on in 162 judgments
- form 26AS mismatch8judgments100% allowed in whole or part4 in the last 2 yearslatest 24 Feb 2026Leading authority: LSG Sky Chef India Pvt. Ltd. v. DCIT · relied on in 11 judgments
Section 201 · Consequences of failure to deduct or pay
s.201 case laws →2025 Act: s.398- assessee in default1,654judgments57% allowed in whole or part697 in the last 2 yearslatest 31 Aug 2026Leading authority: Rashmikant Kundalia v. Union of India · relied on in 702 judgments
- short deduction of tax359judgments70% allowed in whole or part212 in the last 2 yearslatest 16 Mar 2026Leading authority: CIT v. Punjab State Cooperative Agricultural Development Bank Ltd. · relied on in 192 judgments
- short payment of tax33judgments17% allowed in whole or part11 in the last 2 yearslatest 21 Jan 2026Leading authority: DCIT v. Chandabhoy & Jassobhoy · relied on in 24 judgments
- deemed assessee in default8judgments100% allowed in whole or part1 in the last 2 yearslatest 17 Sept 2025Leading authority: CIT v. Kotak Securities Ltd. · relied on in 161 judgments
Section 201(1A) · Consequences of failure to deduct or pay
s.201(1A) case laws →2025 Act: s.398- interest under section 201(1A)369judgments70% allowed in whole or part159 in the last 2 yearslatest 24 Jul 2026Leading authority: Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT · relied on in 576 judgments
Section 206C(1G) · Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
s.206C case laws →2025 Act: s.394No judgments indexed yet: TCS on foreign remittance
Section 206C(1H) · Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
s.206C case laws →2025 Act: s.394No judgments indexed yet: section 206C(1H), TCS on sale of goods
Transfer Pricing41 phrases · 25,155 matches
Section 92 · Computation of income from international transaction having regard to arm's length price
s.92 case laws →2025 Act: s.161- arm's length price1,810judgments80% allowed in whole or part720 in the last 2 yearslatest 6 Oct 2026Leading authority: CIT v. EKL Appliances Ltd. · relied on in 422 judgments
- arms length price791judgments71% allowed in whole or part366 in the last 2 yearslatest 13 Mar 2026Leading authority: CIT v. EKL Appliances Ltd. · relied on in 422 judgments
Section 92A · Meaning of associated enterprise
s.92A case laws →2025 Act: s.162- associated enterprise2,562judgments81% allowed in whole or part807 in the last 2 yearslatest 6 Oct 2026Leading authority: CIT v. EKL Appliances Ltd. · relied on in 422 judgments
- associated enterprises2,081judgments81% allowed in whole or part630 in the last 2 yearslatest 13 May 2026Leading authority: CIT v. EKL Appliances Ltd. · relied on in 422 judgments
Section 92B · Meaning of international transaction
s.92B case laws →2025 Act: s.163- international transaction3,408judgments78% allowed in whole or part1,333 in the last 2 yearslatest 6 Oct 2026Leading authority: Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT · relied on in 499 judgments
- corporate guarantee595judgments81% allowed in whole or part208 in the last 2 yearslatest 3 Jun 2026Leading authority: HDFC Bank Ltd. v. DCIT · relied on in 408 judgments
- management fees344judgments71% allowed in whole or part148 in the last 2 yearslatest 26 Mar 2026Leading authority: J.K. (Bom.) Limited v. CBDT and Another · relied on in 50 judgments
- interest on outstanding receivables244judgments85% allowed in whole or part109 in the last 2 yearslatest 3 Jun 2026Leading authority: CIT v. EKL Appliances Ltd. · relied on in 422 judgments
- intra group services165judgments81% allowed in whole or part56 in the last 2 yearslatest 4 Feb 2026Leading authority: CIT v. EKL Appliances Ltd. · relied on in 422 judgments
- cost contribution arrangement16judgments69% allowed in whole or part5 in the last 2 yearslatest 8 Aug 2025Leading authority: Dresser-Rand India (P.) Ltd. v. Addl. CIT · relied on in 27 judgments
- technical knowhow fees11judgments100% allowed in whole or part1 in the last 2 yearslatest 4 Apr 2025
Section 92BA · Meaning of specified domestic transaction
s.92BA case laws →2025 Act: s.164- specified domestic transaction588judgments72% allowed in whole or part270 in the last 2 yearslatest 18 Mar 2026Leading authority: CIT v. ITC Ltd. · relied on in 108 judgments
Section 92C · Computation of arm's length price
s.92C case laws →2025 Act: s.165- TNMM2,208judgments77% allowed in whole or part956 in the last 2 yearslatest 8 Jun 2026Leading authority: Rampgreen Solutions Pvt. Ltd. v. CIT · relied on in 196 judgments
- transfer pricing adjustment2,153judgments83% allowed in whole or part674 in the last 2 yearslatest 6 Oct 2026Leading authority: CIT v. EKL Appliances Ltd. · relied on in 422 judgments
- most appropriate method1,345judgments81% allowed in whole or part433 in the last 2 yearslatest 8 Jun 2026Leading authority: CIT v. Cushman & Wakefield (India) (P.) Ltd. · relied on in 120 judgments
- comparable companies1,304judgments83% allowed in whole or part459 in the last 2 yearslatest 8 Jun 2026Leading authority: Rampgreen Solutions Pvt. Ltd. v. CIT · relied on in 196 judgments
- CUP method828judgments82% allowed in whole or part301 in the last 2 yearslatest 3 Jun 2026Leading authority: Serdia Pharmaceuticals (India) (P.) Ltd. v. Asstt. CIT · relied on in 39 judgments
- transactional net margin method691judgments83% allowed in whole or part195 in the last 2 yearslatest 6 Oct 2026Leading authority: Rampgreen Solutions Pvt. Ltd. v. CIT · relied on in 196 judgments
- tested party615judgments85% allowed in whole or part227 in the last 2 yearslatest 12 Mar 2026Leading authority: ITO v. E Value Serve.com · relied on in 60 judgments
- benchmarking analysis560judgments87% allowed in whole or part235 in the last 2 yearslatest 18 Mar 2026Leading authority: DCIT v. Quark Systems (P.) Ltd. · relied on in 179 judgments
- working capital adjustment508judgments87% allowed in whole or part156 in the last 2 yearslatest 8 Jun 2026Leading authority: Sony India (P) Ltd. v. DCIT · relied on in 131 judgments
- FAR analysis371judgments80% allowed in whole or part116 in the last 2 yearslatest 11 Mar 2026Leading authority: UCB India (P) Limited v. ACIT · relied on in 70 judgments
- captive service provider229judgments89% allowed in whole or part60 in the last 2 yearslatest 13 May 2026Leading authority: CIT v. Agnity India Technologies (P.) Ltd. · relied on in 171 judgments
- functional analysis221judgments83% allowed in whole or part73 in the last 2 yearslatest 12 Mar 2026Leading authority: DCIT v. Quark Systems (P.) Ltd. · relied on in 179 judgments
- cost plus method204judgments80% allowed in whole or part64 in the last 2 yearslatest 26 Feb 2026Leading authority: CIT v. Cushman & Wakefield (India) (P.) Ltd. · relied on in 120 judgments
- comparable uncontrolled price method188judgments83% allowed in whole or part69 in the last 2 yearslatest 13 Mar 2026Leading authority: Serdia Pharmaceuticals (India) (P.) Ltd. v. Asstt. CIT · relied on in 39 judgments
- AMP expenditure149judgments84% allowed in whole or part71 in the last 2 yearslatest 13 Mar 2026Leading authority: Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT · relied on in 499 judgments
- multiple year data149judgments83% allowed in whole or part29 in the last 2 yearslatest 10 Mar 2026Leading authority: Electronic for Imaging (I) Pvt. Ltd. v. DCIT · relied on in 38 judgments
- resale price method129judgments83% allowed in whole or part39 in the last 2 yearslatest 23 Jan 2026Leading authority: Asstt. CIT v. MSS India (P.) Ltd. · relied on in 26 judgments
- bright line test120judgments90% allowed in whole or part56 in the last 2 yearslatest 23 Jan 2026Leading authority: Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT · relied on in 499 judgments
- profit split method110judgments88% allowed in whole or part41 in the last 2 yearslatest 12 Feb 2026Leading authority: DIT v. Morgan Stanley Co. Inc. · relied on in 162 judgments
- economic adjustment88judgments85% allowed in whole or part40 in the last 2 yearslatest 23 Feb 2026Leading authority: CIT v. Petro Araldite (P.) Ltd. · relied on in 15 judgments
- contemporaneous data79judgments86% allowed in whole or part40 in the last 2 yearslatest 10 Mar 2026Leading authority: DCIT v. Rehau Polymers Pvt. Ltd. · relied on in 17 judgments
- aggregation of transactions46judgments89% allowed in whole or part19 in the last 2 yearslatest 12 Feb 2026Leading authority: UCB India (P) Limited v. ACIT · relied on in 70 judgments
- functions assets and risks6judgments67% allowed in whole or partlatest 26 Apr 2024Leading authority: UCB India (P) Limited v. ACIT · relied on in 70 judgments
- advertising marketing and promotion3judgments1 in the last 2 yearslatest 29 May 2025Leading authority: Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT · relied on in 499 judgments
- low value adding services3judgmentslatest 22 Aug 2024
No judgments indexed yet: contract R&D service provider
Section 92CB · Power of Board to make safe harbour rules
2025 Act: s.167- safe harbour rules105judgments90% allowed in whole or part51 in the last 2 yearslatest 6 Mar 2026Leading authority: Lionbridge Technologies (P.) Ltd. v. ITO · relied on in 10 judgments
Section 92CC · Advance pricing agreement
s.92CC case laws →2025 Act: s.168- advance pricing agreement125judgments84% allowed in whole or part44 in the last 2 yearslatest 16 Mar 2026
- APA rollback3judgmentslatest 27 Jun 2023
Section reference index
Every sub-section the judgments quote, found by scanning their text. Open a section to see its sub-sections and how many judgments cite each.
Section 1 · Short title, extent and commencement6 · 54 matches
Section 2 · Definitions199 · 10,649 matches
Section 2(0)9Section 2(1)147Section 2(1)(1)1Section 2(1)(5)(4)1Section 2(1)(a)38Section 2(1)(a)(b)1Section 2(1)(b)18Section 2(1)(b)(ii)5Section 2(1)(d)2Section 2(1)(h)2Section 2(1)(i)2Section 2(1)(j)1Section 2(1)(j)(vi)1Section 2(1)(r)1Section 2(1)(t)13Section 2(2)16Section 2(2)(e)6Section 2(3)3Section 2(4)13Section 2(4)(iii)1Section 2(4)(v)1Section 2(5)17Section 2(5)(a)(iii)6Section 2(6)11Section 2(7)56Section 2(7)(a)10Section 2(7)(b)2Section 2(7)(c)7Section 2(8)16Section 2(9)73Section 2(9)(a)1Section 2(9)(d)2Section 2(10)13Section 2(11)198Section 2(11)(b)4Section 2(12)25Section 2(12)(a)2Section 2(13)80Section 2(13)(i)1Section 2(14)695Section 2(14)(3)1Section 2(14)(a)5Section 2(14)(b)7Section 2(14)(b)(iii)3Section 2(14)(c)5Section 2(14)(i)4Section 2(14)(i)(a)1Section 2(14)(ii)24Section 2(14)(ii)(a)1Section 2(14)(ii)(d)1Section 2(14)(iia)1Section 2(14)(iii)225Section 2(14)(iii)(a)62Section 2(14)(iii)(b)74Section 2(14)(iii)(iii)1Section 2(14)(iiib)6Section 2(14)(iilb)1Section 2(14)(ili)1Section 2(14)(iv)2Section 2(14)(ix)1Section 2(14)(lii)1Section 2(14)(m)(b)5Section 2(14)(v)1Section 2(14)(vi)1Section 2(15)1,405Section 2(15)(ii)1Section 2(15)(proviso)4Section 2(16)14Section 2(17)63Section 2(17)(i)1Section 2(18)19Section 2(18)(a)1Section 2(18)(b)9Section 2(18)(b)(a)1Section 2(18)(b)(b)8Section 2(18)(b)(c)1Section 2(18)(vii)1Section 2(19)744Section 2(20)1Section 2(21)7Section 2(22)686Section 2(22)(2)7Section 2(22)(3)1Section 2(22)(a)17Section 2(22)(b)3Section 2(22)(c)15Section 2(22)(d)12Section 2(22)(e)(i)15Section 2(22)(e)(ii)22Section 2(22)(iii)2Section 2(22)(iv)4Section 2(22)(x)2Section 2(23)44Section 2(23)(1)(b)1Section 2(23)(1)(i)1Section 2(23)(a)1Section 2(23)(x)17Section 2(24)1,946Section 2(24)(2a)9Section 2(24)(4)4Section 2(24)(a)1Section 2(24)(assessee)1Section 2(24)(i)15Section 2(24)(i)(vi)4Section 2(24)(ii)10Section 2(24)(iia)48Section 2(24)(iii)1Section 2(24)(iv)43Section 2(24)(iva)2Section 2(24)(ix)8Section 2(24)(s)1Section 2(24)(v)2Section 2(24)(vd)10Section 2(24)(vi)30Section 2(24)(via)1Section 2(24)(vii)4Section 2(24)(viia)28Section 2(24)(viii)4Section 2(24)(x)1,421Section 2(24)(x)(ivb)1Section 2(24)(xi)3Section 2(24)(xii)1Section 2(24)(xiii)1Section 2(24)(xv)4Section 2(24)(xvi)31Section 2(24)(xvii)6Section 2(24)(xviib)1Section 2(24)(xviid)1Section 2(24)(xviii)99Section 2(24)(xviii)(a)1Section 2(24)(xxviii)1Section 2(25)10Section 2(26)53Section 2(26)(ia)8Section 2(27)5Section 2(28)20Section 2(29)82Section 2(29)(a)1Section 2(29)(ba)6Section 2(29)(c)1Section 2(30)25Section 2(31)183Section 2(31)(ii)1Section 2(31)(iv)3Section 2(31)(v)5Section 2(31)(vii)1Section 2(32)5Section 2(33)17Section 2(34)9Section 2(35)17Section 2(35)(b)4Section 2(36)2Section 2(37)3Section 2(38)4Section 2(39)5Section 2(40)124Section 2(41)28Section 2(42)5Section 2(42)(a)1Section 2(42)(c)1Section 2(43)97Section 2(45)161Section 2(46)7Section 2(47)570Section 2(47)(1)2Section 2(47)(4)3Section 2(47)(5)1Section 2(47)(i)13Section 2(47)(i)(ii)4Section 2(47)(ii)25Section 2(47)(iii)2Section 2(47)(iv)15Section 2(47)(iva)1Section 2(47)(v)187Section 2(47)(v)(vi)1Section 2(47)(vi)20Section 2(47)(vii)1Section 2(47)(vl)3Section 2(62)4Section 2(64)8Section 2(64)(e)5Section 2(68)1Section 2(71)9Section 2(72)2Section 2(74)4Section 2(75)3Section 2(81)2Section 2(84)14Section 2(87)2Section 2(91)2Section 2(93)1Section 2(115)1Section 2(168)4Section 2(228)7Section 2(284)22Section 2(290)5Section 2(298)1Section 2(420)1Section 2(424)1
Section 3 · "Previous year" defined47 · 763 matches
Section 3(1)468Section 3(1)(0)7Section 3(1)(1)1Section 3(1)(8)1Section 3(1)(a)4Section 3(1)(b)35Section 3(1)(c)7Section 3(1)(h)3Section 3(1)(i)26Section 3(1)(ii)12Section 3(1)(iii)1Section 3(1)(o)1Section 3(1)(v)1Section 3(1)(va)2Section 3(2)14Section 3(2)(b)3Section 3(2)(c)3Section 3(2)(d)3Section 3(2)(g)3Section 3(2)(h)3Section 3(3)29Section 3(3)(a)1Section 3(3)(a)(ii)6Section 3(3)(ii)5Section 3(4)4Section 3(4)(h)1Section 3(5)14Section 3(6)2Section 3(7)9Section 3(10)3Section 3(11)4Section 3(12)4Section 3(13)2Section 3(21)5Section 3(22)2Section 3(23)2Section 3(26)1Section 3(29)3Section 3(30)11Section 3(31)8Section 3(35)3Section 3(38)4Section 3(41)13Section 3(42)1Section 3(55)13Section 3(56)2Section 3(63)13
Section 4 · Charge of income-tax22 · 395 matches
s.4 case laws →2025 Act: s.4
Section 4(1)134Section 4(1)(2)2Section 4(1)(a)13Section 4(1)(b)2Section 4(1)(c)3Section 4(2)114Section 4(2)(b)5Section 4(3)53Section 4(3)(1)3Section 4(3)(1a)3Section 4(3)(a)1Section 4(3)(b)2Section 4(3)(i)12Section 4(3)(ia)3Section 4(3)(v)9Section 4(3)(vii)2Section 4(3)(xiva)1Section 4(5)12Section 4(6)10Section 4(6)(b)2Section 4(7)8Section 4(11)1
Section 5 · Scope of total income21 · 2,906 matches
s.5 case laws →2025 Act: s.5
Section 5(1)2,233Section 5(1)(2)(b)1Section 5(1)(a)2Section 5(1)(b)17Section 5(1)(c)6Section 5(1)(cc)66Section 5(1)(ii)(b)1Section 5(1)(iid)1Section 5(1)(xx)1Section 5(2)355Section 5(2)(1)2Section 5(2)(2)1Section 5(2)(a)45Section 5(2)(b)80Section 5(2)(i)1Section 5(2)(k)2Section 5(3)16Section 5(6)1Section 5(8)72Section 5(20)1Section 5(21)2
Section 6 · Residence in India16 · 325 matches
Section 7 · Income deemed to be received10 · 136 matches
Section 8 · Dividend income6 · 35 matches
Section 9 · Income deemed to accrue or arise in India45 · 4,411 matches
s.9 case laws →2025 Act: s.9
Section 9(1)1,741Section 9(1)(0)1Section 9(1)(1)29Section 9(1)(1)(vi)1Section 9(1)(5)(c)2Section 9(1)(6)1Section 9(1)(7)5Section 9(1)(11)1Section 9(1)(a)3Section 9(1)(b)1Section 9(1)(i)279Section 9(1)(i)(a)1Section 9(1)(i1)1Section 9(1)(ii)98Section 9(1)(iii)1Section 9(1)(iv)22Section 9(1)(l)1Section 9(1)(v)84Section 9(1)(v)(b)4Section 9(1)(v)(c)31Section 9(1)(v)(e)4Section 9(1)(vh)2Section 9(1)(vi)770Section 9(1)(vi)(b)29Section 9(1)(vi)(c)12Section 9(1)(vi)(iii)3Section 9(1)(via)1Section 9(1)(vii)933Section 9(1)(vii)(a)1Section 9(1)(vii)(b)142Section 9(1)(vii)(c)13Section 9(1)(vii)(d)1Section 9(1)(viib)3Section 9(1)(viii)12Section 9(1)(viii)(b)1Section 9(1)(vil)19Section 9(1)(vl)2Section 9(1)(vu)3Section 9(1)(w)2Section 9(1)(xii)1Section 9(2)130Section 9(2)(vi)1Section 9(5)9Section 9(5)(a)7Section 9(5)(i)3
Section 10122 · 5,262 matches
s.10 case laws →2025 Act: s.11
Section 10(1)218Section 10(1)(a)1Section 10(1)(xv)2Section 10(2)199Section 10(2)(a)4Section 10(2)(c)(vi)1Section 10(2)(ia)1Section 10(2)(iii)11Section 10(2)(s)3Section 10(2)(v)4Section 10(2)(vi)24Section 10(2)(vi)(b)1Section 10(2)(vib)3Section 10(2)(vii)6Section 10(2)(x)2Section 10(2)(xi)11Section 10(2)(xiva)8Section 10(2)(xu)1Section 10(2)(xv)113Section 10(2)(xxi)1Section 10(3)36Section 10(4)76Section 10(4)(ii)13Section 10(5)94Section 10(5)(a)1Section 10(6)6Section 10(6)(ii)2Section 10(6)(vi)1Section 10(6)(viii)2Section 10(7)20Section 10(8)4Section 10(9)2Section 10(10)36Section 10(10)(1)2Section 10(10)(i)9Section 10(10)(ii)7Section 10(10)(iii)6Section 10(11)2Section 10(12)2Section 10(13)2Section 10(14)25Section 10(14)(i)6Section 10(14)(ii)14Section 10(15)157Section 10(15)(i)5Section 10(15)(iv)23Section 10(15)(iv)(c)7Section 10(15)(iv)(h)40Section 10(15)(v)(ii)1Section 10(16)1Section 10(20)145Section 10(21)25Section 10(22)94Section 10(23)103Section 10(23)(bba)1Section 10(23)(c)27Section 10(23)(c)(iiiab)3Section 10(23)(c)(iiiad)6Section 10(23)(c)(iiib)1Section 10(23)(c)(iv)5Section 10(23)(c)(vi)14Section 10(23)(g)10Section 10(23)(iiac)1Section 10(23)(iii)(d)1Section 10(23)(iiia)2Section 10(23)(iiiab)15Section 10(23)(iiiac)1Section 10(23)(iiiad)22Section 10(23)(iiiae)2Section 10(23)(iiid)1Section 10(23)(iv)8Section 10(23)(liiad)1Section 10(23)(v)6Section 10(23)(vi)18Section 10(24)11Section 10(25)56Section 10(25)(i)3Section 10(25)(ii)9Section 10(25)(iii)9Section 10(25)(iv)19Section 10(26)113Section 10(26)(aaa)5Section 10(27)13Section 10(29)7Section 10(30)1Section 10(31)2Section 10(32)1Section 10(33)168Section 10(34)677Section 10(35)170Section 10(36)6Section 10(37)296Section 10(37)(i)6Section 10(37)(ii)1Section 10(38)1,694Section 10(38)(b)1Section 10(39)1Section 10(40)2Section 10(43)1Section 10(44)2Section 10(45)5Section 10(46)138Section 10(46)(b)12Section 10(46)(c)2Section 10(47)7Section 10(50)11Section 10(54)1Section 10(100)8Section 10(108)12Section 10(204)4Section 10(228)1Section 10(230)36Section 10(230)(iad)1Section 10(230)(iliad)1Section 10(230)(iv)4Section 10(230)(v)2Section 10(230)(via)2Section 10(231)4Section 10(236)3Section 10(238)1Section 10(268)3Section 10(468)2
Section 11 · Income from property held for charitable or religious purposes40 · 3,429 matches
s.11 case laws →2025 Act: ss.332–355
Section 11(1)848Section 11(1)(1)1Section 11(1)(2)7Section 11(1)(a)516Section 11(1)(a)(c)7Section 11(1)(b)11Section 11(1)(c)64Section 11(1)(c)(ii)7Section 11(1)(d)231Section 11(1)(d)(iii)3Section 11(1)(e)2Section 11(1)(i)1Section 11(1)(ii)2Section 11(2)636Section 11(2)(13)1Section 11(2)(a)54Section 11(2)(b)23Section 11(2)(c)14Section 11(2)(ii)1Section 11(3)255Section 11(3)(a)4Section 11(3)(b)2Section 11(3)(c)39Section 11(3)(d)20Section 11(3)(i)2Section 11(3)(iii)3Section 11(4)104Section 11(4)(a)1Section 11(4)(d)1Section 11(5)316Section 11(5)(i)1Section 11(5)(ii)5Section 11(5)(iii)17Section 11(5)(x)11Section 11(5)(xii)6Section 11(6)170Section 11(7)29Section 11(12)1Section 11(18)2Section 11(44)11
Section 12 · Income of trusts or institutions from contributions22 · 403 matches
Section 12(1)56Section 12(1)(a)1Section 12(1)(a)(ii)4Section 12(1)(ac)74Section 12(1)(ac)(i)17Section 12(1)(ac)(ii)16Section 12(1)(ac)(iii)63Section 12(1)(ac)(iv)7Section 12(1)(ac)(vi)42Section 12(1)(b)23Section 12(1)(b)(ii)1Section 12(1)(ba)4Section 12(1)(c)1Section 12(2)41Section 12(3)25Section 12(3)(aa)3Section 12(3)(b)2Section 12(3)(c)1Section 12(4)11Section 12(4)(b)7Section 12(5)(b)1Section 12(7)3
Section 13 · Section 11 not to apply in certain cases55 · 2,965 matches
s.13 case laws →2025 Act: ss.332–355
Section 13(1)715Section 13(1)(3)2Section 13(1)(a)42Section 13(1)(b)140Section 13(1)(b)(1)1Section 13(1)(bb)12Section 13(1)(c)445Section 13(1)(c)(3)3Section 13(1)(c)(d)14Section 13(1)(c)(i)4Section 13(1)(c)(ii)71Section 13(1)(c)(li)3Section 13(1)(c)(u)2Section 13(1)(cc)2Section 13(1)(cc)(ii)1Section 13(1)(d)190Section 13(1)(d)(i)1Section 13(1)(d)(ii)3Section 13(1)(d)(iia)2Section 13(1)(d)(iii)12Section 13(1)(e)1Section 13(1)(e)(ii)1Section 13(1)(f)1Section 13(1)(g)2Section 13(1)(ii)2Section 13(1)(t)2Section 13(2)241Section 13(2)(1)2Section 13(2)(a)44Section 13(2)(a)(b)1Section 13(2)(a)(i)1Section 13(2)(b)37Section 13(2)(c)54Section 13(2)(cc)2Section 13(2)(d)5Section 13(2)(e)1Section 13(2)(f)1Section 13(2)(g)21Section 13(2)(h)46Section 13(3)413Section 13(3)(a)4Section 13(3)(b)17Section 13(3)(c)23Section 13(3)(cc)25Section 13(3)(d)7Section 13(3)(e)24Section 13(3)(ii)1Section 13(4)12Section 13(4)(2)1Section 13(5)15Section 13(6)20Section 13(7)4Section 13(8)217Section 13(9)40Section 13(10)12
Section 14 · Heads of income9 · 329 matches
Section 15 · Salaries11 · 42 matches
Section 16 · Deductions from salaries10 · 78 matches
Section 17 · "Salary", "perquisite" and "profits in lieu of salary" defined23 · 442 matches
s.17 case laws →2025 Act: ss.16, 17, 18
Section 17(1)62Section 17(1)(b)2Section 17(1)(iii)5Section 17(1)(iv)9Section 17(2)143Section 17(2)(c)(ii)1Section 17(2)(c)(iii)1Section 17(2)(i)1Section 17(2)(ii)2Section 17(2)(iii)3Section 17(2)(iii)(a)1Section 17(2)(iiia)67Section 17(2)(iv)9Section 17(2)(v)19Section 17(2)(vi)28Section 17(2)(vii)1Section 17(3)40Section 17(3)(1)2Section 17(3)(i)23Section 17(3)(ii)3Section 17(3)(iii)13Section 17(4)6Section 17(5)1
Section 188 · 25 matches
Section 199 · 41 matches
Section 20 · 8 of 2024, w.e.f. 1-4-20244 · 24 matches
Section 215 · 11 matches
Section 22 · Income from house property9 · 369 matches
Section 23 · Annual value how determined17 · 815 matches
s.23 case laws →2025 Act: s.21
Section 24 · Deductions from income from house property19 · 188 matches
s.24 case laws →2025 Act: s.22
Section 24(1)67Section 24(1)(a)6Section 24(1)(b)4Section 24(1)(i)1Section 24(1)(v)4Section 24(1)(vi)4Section 24(1)(x)2Section 24(2)49Section 24(2)(ix)1Section 24(3)12Section 24(4)10Section 24(4)(a)3Section 24(4)(a)(i)1Section 24(4)(a)(ii)1Section 24(4)(b)(1)1Section 24(5)5Section 24(6)6Section 24(7)8Section 24(8)3
Section 25 · Amounts not deductible from income from house property9 · 39 matches
Section 26 · Property owned by co-owners7 · 45 matches
Section 27 · "Owner of house property", "annual charge", etc., defined5 · 81 matches
Section 28 · Profits and gains of business or profession12 · 123 matches
Section 29 · Income from profits and gains of business or profession, how computed2 · 11 matches
s.29 case laws →2025 Act: s.27
Section 30 · Rent, rates, taxes, repairs and insurance for buildings11 · 36 matches
Section 31 · Repairs and insurance of machinery, plant and furniture9 · 203 matches
Section 32 · Depreciation33 · 1,837 matches
s.32 case laws →2025 Act: s.33
Section 32(0)(1)1Section 32(1)889Section 32(1)(1)3Section 32(1)(a)12Section 32(1)(a)(iv)1Section 32(1)(aii)5Section 32(1)(i)55Section 32(1)(i1)6Section 32(1)(ia)10Section 32(1)(ii)412Section 32(1)(ii)(12)1Section 32(1)(ii)(a)2Section 32(1)(ii)(b)1Section 32(1)(iia)263Section 32(1)(iii)33Section 32(1)(ila)3Section 32(1)(iv)2Section 32(1)(j)(ia)2Section 32(1)(lia)3Section 32(1)(m)1Section 32(1)(n)1Section 32(1)(rio)1Section 32(1)(tia)1Section 32(1)(u)6Section 32(1)(vi)1Section 32(1)(viia)2Section 32(2)106Section 32(2)(a)1Section 32(2)(ii)1Section 32(2)(iia)1Section 32(2)(iii)2Section 32(3)4Section 32(4)5
Section 33 · Development rebate8 · 353 matches
Section 34 · Conditions for depreciation allowance and development rebate11 · 666 matches
Section 35 · Expenditure on scientific research32 · 766 matches
s.35 case laws →2025 Act: s.45
Section 35(1)253Section 35(1)(1)4Section 35(1)(2)2Section 35(1)(8)1Section 35(1)(a)3Section 35(1)(h)6Section 35(1)(i)95Section 35(1)(ii)118Section 35(1)(ii)(iii)1Section 35(1)(iia)7Section 35(1)(iii)19Section 35(1)(iv)98Section 35(1)(o)1Section 35(1)(va)3Section 35(1)(vi)3Section 35(1)(vii)2Section 35(1)(viia)2Section 35(1)(viii)1Section 35(1)(z)(0)1Section 35(2)49Section 35(2)(4)1Section 35(2)(a)(b)1Section 35(2)(ab)19Section 35(2)(i)1Section 35(2)(ia)15Section 35(2)(iii)2Section 35(2)(iii)(3)2Section 35(2)(iv)3Section 35(3)40Section 35(3)(b)7Section 35(4)4Section 35(248)2
Section 36 · Other deductions93 · 11,485 matches
s.36 case laws →2025 Act: ss.29, 30, 31, 32
Section 36(1)3,872Section 36(1)(1)5Section 36(1)(1)(va)3Section 36(1)(1)(vii)1Section 36(1)(1)(viia)1Section 36(1)(2)(v)1Section 36(1)(3)7Section 36(1)(5a)4Section 36(1)(13)2Section 36(1)(a)14Section 36(1)(c)2Section 36(1)(ea)2Section 36(1)(h)1Section 36(1)(hi)2Section 36(1)(i)15Section 36(1)(ii)167Section 36(1)(iia)1Section 36(1)(iii)1,547Section 36(1)(iiii)1Section 36(1)(iiv)1Section 36(1)(il)2Section 36(1)(ili)4Section 36(1)(ill)1Section 36(1)(iti)2Section 36(1)(iv)513Section 36(1)(iva)3Section 36(1)(lii)1Section 36(1)(lit)2Section 36(1)(m)8Section 36(1)(mm)3Section 36(1)(n)3Section 36(1)(u)1Section 36(1)(v)126Section 36(1)(v)(a)25Section 36(1)(va)2,467Section 36(1)(va)(sic)2Section 36(1)(ve)1Section 36(1)(vi)45Section 36(1)(vi)(a)1Section 36(1)(via)69Section 36(1)(via)(c)11Section 36(1)(via)(d)1Section 36(1)(vih)1Section 36(1)(vii)853Section 36(1)(vii)(a)16Section 36(1)(vii)(c)2Section 36(1)(viia)445Section 36(1)(viia)(a)38Section 36(1)(viia)(b)28Section 36(1)(viia)(c)66Section 36(1)(viia)(d)14Section 36(1)(viii)285Section 36(1)(viii)(h)6Section 36(1)(viiia)16Section 36(1)(viiia)(c)2Section 36(1)(viil)1Section 36(1)(vil)7Section 36(1)(vila)20Section 36(1)(vila)(d)1Section 36(1)(vili)3Section 36(1)(visa)4Section 36(1)(vit)2Section 36(1)(vita)5Section 36(1)(vita)(c)3Section 36(1)(vn)2Section 36(1)(vo)2Section 36(1)(vu)1Section 36(1)(vzza)1Section 36(1)(wiia)(c)3Section 36(1)(xi)2Section 36(1)(xii)26Section 36(1)(xvi)3Section 36(1)(xvii)22Section 36(1)(xviii)4Section 36(1)(yii)1Section 36(2)440Section 36(2)(1)8Section 36(2)(ab)5Section 36(2)(b)4Section 36(2)(i)53Section 36(2)(i)(a)1Section 36(2)(ii)4Section 36(2)(u)3Section 36(2)(v)104Section 36(2)(va)1Section 36(2)(vii)26Section 36(2)(viia)4Section 36(2)(x)1Section 36(3)2Section 36(3)(b)1Section 36(4)1Section 36(4)(vii)1Section 36(10)(va)1
Section 3717 · 4,412 matches
Section 38 · Building, etc., partly used for business, etc., or not exclusively so used6 · 70 matches
Section 395 · 36 matches
Section 40 · Amounts not deductible16 · 208 matches
s.40 case laws →2025 Act: s.35
Section 41 · Profits chargeable to tax12 · 1,161 matches
Section 42 · Special provision for deductions in the case of business for prospecting, etc., for mineral oil8 · 39 matches
Section 43 · Definitions of certain terms relevant to income from profits and gains of business or profession27 · 1,409 matches
s.43 case laws →2025 Act: ss.39, 41
Section 43(1)441Section 43(1)(6)1Section 43(1)(a)(ii)1Section 43(1)(a)(iv)2Section 43(1)(ii)1Section 43(2)43Section 43(2)(a)1Section 43(3)128Section 43(4)22Section 43(4)(ii)1Section 43(4)(iii)2Section 43(4)(iii)(a)1Section 43(5)238Section 43(5)(a)14Section 43(5)(d)42Section 43(5)(e)10Section 43(6)257Section 43(6)(1)1Section 43(6)(a)3Section 43(6)(b)16Section 43(6)(c)128Section 43(6)(c)(1)1Section 43(6)(c)(b)1Section 43(6)(c)(i)36Section 43(6)(c)(ii)16Section 43(8)1Section 43(10)1
Section 44 · Insurance business2 · 2 matches
s.44 case laws →2025 Act: s.55
Section 45 · Capital gains12 · 679 matches
Section 46 · Capital gains on distribution of assets by companies in liquidation6 · 30 matches
Section 47 · T ransactions not regarded as transfer3 · 10 matches
Section 48 · Mode of computation6 · 26 matches
Section 49 · Cost with reference to certain modes of acquisition15 · 144 matches
Section 50 · Special provision for computation of capital gains in case of depreciable assets7 · 93 matches
Section 51 · Advance money received1 · 8 matches
s.51 case laws →2025 Act: s.81
Section 528 · 98 matches
Section 534 · 20 matches
Section 54 · Profit on sale of property used for residence7 · 143 matches
Section 55 · Meaning of "adjusted", "cost of improvement" and "cost of acquisition"33 · 385 matches
s.55 case laws →2025 Act: s.90
Section 55(1)9Section 55(1)(2)1Section 55(1)(b)5Section 55(1)(b)(2)3Section 55(2)164Section 55(2)(1)3Section 55(2)(a)49Section 55(2)(a)(ii)29Section 55(2)(a)(iii)1Section 55(2)(aa)22Section 55(2)(aa)(b)1Section 55(2)(aa)(i)2Section 55(2)(aa)(ia)1Section 55(2)(aa)(ii)2Section 55(2)(aa)(iia)3Section 55(2)(aa)(iii)2Section 55(2)(aa)(iiia)8Section 55(2)(aa)(ilia)2Section 55(2)(ab)4Section 55(2)(as)1Section 55(2)(b)27Section 55(2)(b)(i)17Section 55(2)(b)(ii)11Section 55(2)(b)(iii)1Section 55(2)(b)(v)1Section 55(2)(h)(ii)4Section 55(2)(i)5Section 55(2)(ii)(b)1Section 55(2)(iiia)1Section 55(2)(v)(b)1Section 55(2)(x)1Section 55(3)1Section 55(4)(b)2
Section 56 · Income from other sources90 · 3,827 matches
s.56 case laws →2025 Act: s.92
Section 56(1)119Section 56(1)(a)43Section 56(1)(i)1Section 56(1)(iv)1Section 56(1)(v)7Section 56(1)(vii)13Section 56(1)(vii)(b)3Section 56(1)(viia)1Section 56(1)(viib)3Section 56(1)(viii)1Section 56(1)(x)1Section 56(1)(x)(b)1Section 56(2)1,770Section 56(2)(3)1Section 56(2)(5b)1Section 56(2)(10)(b)1Section 56(2)(ac)1Section 56(2)(b)5Section 56(2)(b)(ii)1Section 56(2)(b)(vii)2Section 56(2)(b)(viib)5Section 56(2)(d)1Section 56(2)(i)10Section 56(2)(i)(b)1Section 56(2)(i)(d)1Section 56(2)(ia)1Section 56(2)(ib)6Section 56(2)(ic)1Section 56(2)(id)9Section 56(2)(ii)9Section 56(2)(iia)1Section 56(2)(iii)14Section 56(2)(iii)(ib)1Section 56(2)(il)1Section 56(2)(ix)53Section 56(2)(v)23Section 56(2)(v)(vi)3Section 56(2)(va)2Section 56(2)(vi)33Section 56(2)(vi)(b)7Section 56(2)(via)14Section 56(2)(vib)27Section 56(2)(vii)(2)7Section 56(2)(vii)(6)4Section 56(2)(vii)(a)19Section 56(2)(vii)(b)543Section 56(2)(vii)(c)57Section 56(2)(vii)(e)2Section 56(2)(vii)(h)1Section 56(2)(vii)(ii)3Section 56(2)(vii)(v)3Section 56(2)(vii)(viiia)1Section 56(2)(viia)86Section 56(2)(viia)(b)1Section 56(2)(viia)(ii)2Section 56(2)(viib)483Section 56(2)(viib)(ii)1Section 56(2)(viic)2Section 56(2)(viih)1Section 56(2)(viii)226Section 56(2)(viii)(b)2Section 56(2)(viii)(c)11Section 56(2)(viiib)1Section 56(2)(viiib)(ii)1Section 56(2)(viiii)1Section 56(2)(viilb)2Section 56(2)(vil)3Section 56(2)(vil)(b)2Section 56(2)(vila)2Section 56(2)(vilb)8Section 56(2)(vilib)1Section 56(2)(vill)1Section 56(2)(visa)1Section 56(2)(vita)2Section 56(2)(vlib)2Section 56(2)(vllb)1Section 56(2)(vn)2Section 56(2)(vu)(b)1Section 56(2)(vui)1Section 56(2)(vvib)1Section 56(2)(wi)2Section 56(2)(x)(a)9Section 56(2)(x)(b)107Section 56(2)(x)(c)12Section 56(2)(xi)5Section 56(2)(xiii)1Section 56(2)(yii)1Section 56(21)(vii)(b)1Section 56(25)(viib)1Section 56(32)(vii)(b)1
Section 57 · Deductions9 · 50 matches
Section 58 · Amounts not deductible5 · 27 matches
Section 59 · Profits chargeable to tax1 · 51 matches
s.59 case laws →2025 Act: s.95
Section 60 · T ransfer of income where there is no transfer of assets3 · 21 matches
Section 61 · Revocable transfer of assets1 · 3 matches
s.61 case laws →2025 Act: s.97
Section 62 · T ransfer irrevocable for a specified period3 · 5 matches
Section 63 · "T ransfer" and "revocable transfer" defined4 · 6 matches
Section 64 · Income of individual to include income of spouse, minor child, etc.6 · 44 matches
Section 65 · Liability of person in respect of income included in the income of another person3 · 11 matches
Section 66 · To t a l i nc o me4 · 67 matches
Section 673 · 11 matches
Section 68 · Cash credits2 · 6 matches
s.68 case laws →2025 Act: s.102
Section 70 · Set off of loss from one source against income from another source under the same head of income4 · 122 matches
Section 71 · Set off of loss from one head against income from another6 · 70 matches
Section 72 · Carry forward and set off of business losses6 · 58 matches
Section 73 · Losses in speculation business4 · 34 matches
Section 74 · Losses under the head "Capital gains"4 · 39 matches
Section 75 · Losses of firms1 · 9 matches
Section 771 · 1 matches
Section 78 · Carry forward and set off of losses in case of change in constitution of firm or on succession2 · 15 matches
s.78 case laws →2025 Act: s.119
Section 79 · Carry forward and set off of losses in case of certain companies2 · 3 matches
Section 80 · Submission of return for losses19 · 231 matches
s.80 case laws →2025 Act: s.121
Section 80(1)7Section 80(1)(2)1Section 80(1)(4)1Section 80(2)43Section 80(2)(a)1Section 80(2)(a)(i)18Section 80(2)(a)(ia)1Section 80(2)(a)(vi)1Section 80(2)(d)105Section 80(2)(f)2Section 80(2)(ii)1Section 80(2)(iii)1Section 80(2)(p)(a)1Section 80(4)1Section 80(5)36Section 80(5)(3)1Section 80(5)(iii)4Section 80(5)(vi)5Section 80(8)(2)(a)1
Section 812 · 2 matches
Section 83 · 1-4-20231 · 10 matches
Section 841 · 2 matches
Section 86 · Share of member of an association of persons or body of individuals in the income of the association or body2 · 2 matches
s.86 case laws →2025 Act: s.310
Section 87 · Rebate to be allowed in computing income-tax2 · 2 matches
2025 Act: s.155
Section 881 · 1 matches
Section 89 · Relief when salary, etc., is paid in arrears or in advance1 · 38 matches
s.89 case laws →2025 Act: s.157
Section 90 · Agreement with foreign countries or specified territories11 · 933 matches
Section 91 · Countries with which no agreement exists8 · 77 matches
Section 92 · Computation of income from international transaction having regard to arm's length price3 · 278 matches
Section 93 · Avoidance of income-tax by transactions resulting in transfer of income to non-residents2 · 3 matches
s.93 case laws →2025 Act: s.174
Section 94 · Avoidance of tax by certain transactions in securities5 · 71 matches
Section 95 · Applicability of General Anti-Avoidance Rule2 · 16 matches
2025 Act: s.178
Section 96 · Impermissible avoidance arrangement1 · 1 matches
s.96 case laws →2025 Act: s.179
Section 97 · Arrangement to lack commercial substance4 · 14 matches
Section 100 · Application of this Chapter2 · 2 matches
Section 101 · Framing of guidelines1 · 7 matches
Section 102 · Definitions1 · 2 matches
2025 Act: s.184
Section 1031 · 6 matches
Section 1042 · 6 matches
Section 1054 · 22 matches
Section 1083 · 18 matches
Section 1091 · 2 matches
Section 111 · Tax on accumulated balance of recognised provident fund1 · 1 matches
2025 Act: s.191
Section 112 · Tax on long-term capital gains9 · 46 matches
Section 113 · Tax in the case of block assessment of search cases4 · 13 matches
Section 1141 · 12 matches
Section 1154 · 10 matches
Section 117 · Appointment of income-tax authorities1 · 7 matches
2025 Act: s.237
Section 119 · Instructions to subordinate authorities11 · 1,445 matches
Section 120 · Jurisdiction of income-tax authorities10 · 258 matches
Section 1221 · 1 matches
Section 1235 · 12 matches
Section 12425 · 622 matches
s.124 case laws →2025 Act: s.242
Section 124(1)59Section 124(1)(a)1Section 124(1)(a)(i)1Section 124(1)(ac)12Section 124(1)(ac)(1)1Section 124(1)(ac)(b)1Section 124(1)(ac)(i)6Section 124(1)(ac)(ii)2Section 124(1)(ac)(iii)11Section 124(1)(ac)(il)1Section 124(1)(ac)(v)1Section 124(1)(ac)(vi)2Section 124(1)(b)11Section 124(1)(ba)5Section 124(1)(ha)5Section 124(2)20Section 124(3)270Section 124(3)(6)1Section 124(3)(a)106Section 124(3)(b)42Section 124(3)(c)6Section 124(4)29Section 124(5)16Section 124(5)(a)12Section 124(7)1
Section 1251 · 1 matches
Section 127 · Power to transfer cases6 · 451 matches
Section 1282 · 6 matches
Section 129 · Change of incumbent of an office4 · 63 matches
Section 130 · Faceless jurisdiction of income-tax authorities3 · 7 matches
Section 131 · Power regarding discovery, production of evidence, etc.8 · 494 matches
Section 132 · Search and seizure25 · 7,456 matches
s.132 case laws →2025 Act: ss.247, 249, 251
Section 132(1)1,840Section 132(1)(a)61Section 132(1)(a)(b)6Section 132(1)(a)(c)1Section 132(1)(b)1Section 132(1)(c)3Section 132(1)(i)20Section 132(1)(iia)1Section 132(1)(iii)20Section 132(2)57Section 132(3)86Section 132(4)5,206Section 132(4)(a)2Section 132(5)56Section 132(5)(iii)3Section 132(6)4Section 132(7)3Section 132(8)58Section 132(8)(a)1Section 132(9)3Section 132(14)1Section 132(41)4Section 132(44)7Section 132(44)(1)1Section 132(84)11
Section 133 · Power to call for information12 · 6,748 matches
Section 134 · Power to inspect registers of companies3 · 54 matches
2025 Act: s.255
Section 135 · Commissioner3 · 63 matches
Section 136 · Proceedings before income-tax authorities to be judicial proceedings2 · 19 matches
2025 Act: s.257
Section 138 · Disclosure of information respecting assessees4 · 7 matches
Section 139 · Return of income20 · 9,826 matches
s.139 case laws →2025 Act: s.263
Section 139(1)7,818Section 139(1)(4a)1Section 139(1)(5)(c)1Section 139(1)(a)9Section 139(1)(b)3Section 139(1)(iii)4Section 139(2)39Section 139(3)81Section 139(4)938Section 139(4)(a)3Section 139(4)(c)4Section 139(5)688Section 139(6)5Section 139(8)27Section 139(8)(a)4Section 139(9)193Section 139(9)(f)1Section 139(10)1Section 139(11)1Section 139(44)5
Section 1413 · 31 matches
Section 142 · Inquiry before assessment11 · 15,434 matches
Section 143 · Assessment60 · 79,256 matches
s.143 case laws →2025 Act: s.270
Section 143(1)13,466Section 143(1)(0)3Section 143(1)(1)9Section 143(1)(1)(a)1Section 143(1)(1)(v)4Section 143(1)(1d)1Section 143(1)(8)1Section 143(1)(8)(0)1Section 143(1)(9)1Section 143(1)(a)2,323Section 143(1)(a)(2)1Section 143(1)(a)(b)5Section 143(1)(a)(i)104Section 143(1)(a)(ii)275Section 143(1)(a)(iii)74Section 143(1)(a)(il)1Section 143(1)(a)(iv)322Section 143(1)(a)(v)183Section 143(1)(a)(vi)13Section 143(1)(b)16Section 143(1)(c)11Section 143(1)(d)1Section 143(1)(e)1Section 143(1)(i)5Section 143(1)(ii)30Section 143(1)(iv)27Section 143(1)(v)11Section 143(1)(v)(a)5Section 143(1)(vi)2Section 143(2)17,209Section 143(2)(1)1Section 143(2)(a)10Section 143(2)(i)4Section 143(2)(ii)19Section 143(3)45,045Section 143(3)(1)2Section 143(3)(1)(a)1Section 143(3)(3a)1Section 143(3)(147)1Section 143(3)(a)1Section 143(3)(i)(a)1Section 143(3)(ii)16Section 143(3)(iii)1Section 143(3)(sic)1Section 143(4)21Section 143(4)(b)2Section 143(5)3Section 143(5)(a)1Section 143(6)3Section 143(6)(b)1Section 143(8)4Section 143(12)1Section 143(13)2Section 143(21)1Section 143(30)1Section 143(31)(a)1Section 143(34)1Section 143(36)2Section 143(43)1Section 143(92)1
Section 144 · Best judgment assessment18 · 378 matches
s.144 case laws →2025 Act: s.271
Section 144(1)119Section 144(1)(6)1Section 144(1)(a)11Section 144(1)(b)73Section 144(1)(c)3Section 144(1)(xiv)1Section 144(2)24Section 144(3)64Section 144(4)1Section 144(4)(b)2Section 144(5)14Section 144(6)3Section 144(7)3Section 144(8)8Section 144(10)1Section 144(13)48Section 144(15)1Section 144(15)(b)(ii)1
Section 145 · Method of accounting5 · 2,695 matches
Section 1461 · 1 matches
Section 147 · Income escaping assessment7 · 143 matches
Section 148 · Issue of notice where income has escaped assessment7 · 582 matches
Section 149 · Time limit for notices under sections 148 and 148A17 · 1,942 matches
s.149 case laws →2025 Act: s.282
Section 149(1)891Section 149(1)(2)7Section 149(1)(9)4Section 149(1)(a)180Section 149(1)(a)(ii)2Section 149(1)(b)664Section 149(1)(b)(i)17Section 149(1)(b)(ii)12Section 149(1)(b)(iii)12Section 149(1)(c)90Section 149(1)(h)1Section 149(1)(ii)1Section 149(2)6Section 149(2)(b)3Section 149(3)47Section 149(4)3Section 149(4)(b)2
Section 150 · Provision for cases where assessment is in pursuance of an order on appeal, etc.4 · 172 matches
Section 151 · Sanction for issue of notice9 · 1,114 matches
Section 152 · Other provisions2 · 23 matches
2025 Act: s.285
Section 153 · Time limit for completion of assessment, reassessment and recomputation17 · 1,662 matches
s.153 case laws →2025 Act: s.286
Section 153(1)694Section 153(1)(a)182Section 153(1)(b)46Section 153(1)(c)3Section 153(1)(n)1Section 153(1)(vii)1Section 153(2)143Section 153(2)(a)1Section 153(3)206Section 153(3)(ii)20Section 153(3)(iii)2Section 153(4)278Section 153(5)44Section 153(6)22Section 153(6)(i)7Section 153(7)9Section 153(9)3
Section 154 · Rectification of mistake14 · 187 matches
Section 155 · Other amendments12 · 160 matches
Section 156 · Notice of demand2 · 5 matches
s.156 case laws →2025 Act: s.289
Section 158 · Intimation of assessment of firm2 · 3 matches
Section 159 · Legal representatives8 · 134 matches
Section 160 · Representative assessee5 · 22 matches
Section 161 · Liability of representative assessee2 · 31 matches
s.161 case laws →2025 Act: s.304
Section 163 · Who may be regarded as agent4 · 24 matches
Section 164 · Charge of tax where share of beneficiaries unknown5 · 228 matches
Section 167 · Remedies against property in cases of representative assessees2 · 10 matches
Section 168 · Executors4 · 22 matches
Section 170 · Succession to business otherwise than on death5 · 37 matches
Section 171 · Assessment after partition of a Hindu undivided family3 · 12 matches
Section 172 · Shipping business of non-residents5 · 14 matches
Section 173 · Recovery of tax in respect of non-resident from his assets1 · 4 matches
s.173 case laws →2025 Act: s.422
Section 176 · Discontinued business1 · 8 matches
2025 Act: s.320
Section 177 · Association dissolved or business discontinued1 · 2 matches
2025 Act: s.321
Section 178 · Company in liquidation3 · 95 matches
Section 179 · Liability of directors of private company1 · 1 matches
s.179 case laws →2025 Act: s.323
Section 180 · Royalties or copyright fees for literary or artistic work1 · 2 matches
Section 1832 · 3 matches
Section 184 · Assessment as a firm3 · 9 matches
Section 185 · Assessment when section 184 not complied with2 · 5 matches
s.185 case laws →2025 Act: s.326
Section 1861 · 3 matches
Section 187 · Change in constitution of a firm2 · 20 matches
2025 Act: s.327
Section 188 · Succession of one firm by another firm2 · 5 matches
2025 Act: s.328
Section 189 · Firm dissolved or business discontinued3 · 13 matches
2025 Act: s.330
Section 190 · Deduction at source and advance payment4 · 15 matches
Section 191 · Direct payment2 · 2 matches
Section 192 · Salary3 · 75 matches
Section 193 · Interest on securities3 · 6 matches
Section 194 · Dividends9 · 180 matches
Section 195 · Other sums4 · 577 matches
Section 197 · Certificate for deduction at lower rate3 · 37 matches
Section 198 · Tax deducted is income received1 · 1 matches
s.198 case laws →2025 Act: s.396
Section 199 · Credit for tax deducted4 · 86 matches
Section 200 · Duty of person deducting tax2 · 844 matches
s.200 case laws →2025 Act: s.397
Section 201 · Consequences of failure to deduct or pay13 · 2,020 matches
Section 202 · Deduction only one mode of recovery1 · 1 matches
Section 203 · Certificate for tax deducted1 · 3 matches
Section 205 · Bar against direct demand on assessee6 · 26 matches
Section 206 · Persons deducting tax to furnish prescribed returns3 · 48 matches
Section 207 · Liability for payment of advance tax4 · 7 matches
Section 209 · Computation of advance tax5 · 164 matches
Section 210 · Officer2 · 7 matches
s.210 case laws →2025 Act: ss.406, 407
Section 211 · Instalments of advance tax and due dates4 · 61 matches
Section 215 · Interest payable by assessee4 · 22 matches
Section 2171 · 3 matches
Section 220 · When tax payable and when assessee deemed in default4 · 822 matches
Section 221 · Penalty payable when tax in default2 · 67 matches
s.221 case laws →2025 Act: s.412
Section 222 · Certificate to Tax Recovery Officer1 · 9 matches
2025 Act: s.413
Section 226 · Other modes of recovery1 · 42 matches
2025 Act: s.416
Section 227 · Recovery through State Government2 · 24 matches
s.227 case laws →2025 Act: s.417
Section 230 · Tax clearance certificate2 · 12 matches
2025 Act: s.420
Section 231 · Faceless collection and recovery of tax1 · 1 matches
Section 2342 · 18 matches
Section 238 · Person entitled to claim refund in certain special cases1 · 1 matches
s.238 case laws →2025 Act: s.432
Section 239 · Form of claim for refund and limitation2 · 3 matches
s.239 case laws →2025 Act: s.433
Section 2411 · 1 matches
Section 242 · Correctness of assessment not to be questioned1 · 1 matches
2025 Act: s.436
Section 243 · Interest on delayed refunds3 · 4 matches
Section 244 · Interest on refund where no claim is needed5 · 13 matches
Section 245 · Set off and withholding of refunds in certain cases5 · 22 matches
Section 246 · Appealable orders before Joint Commissioner (Appeals)7 · 56 matches
Section 2471 · 1 matches
Section 248 · Appeal by a person denying liability to deduct tax in certain cases5 · 7 matches
Section 249 · Form of appeal and limitation13 · 2,060 matches
Section 250 · Procedure in appeal13 · 5,378 matches
Section 251 · Powers of theJoint Commissioner (Appeals) or the Commissioner (Appeals)9 · 2,627 matches
Section 252 · Appellate Tribunal4 · 9 matches
Section 25314 · 1,407 matches
Section 254 · Orders of Appellate Tribunal6 · 1,953 matches
Section 255 · Procedure of Appellate T ribunal4 · 86 matches
Section 256 · Statement of case to the High Court3 · 149 matches
Section 260 · Decision of High Court or Supreme Court on the case stated2 · 6 matches
Section 2611 · 1 matches
s.261 case laws →2025 Act: s.367
Section 262 · Hearing before Supreme Court1 · 1 matches
2025 Act: s.368
Section 263 · Revision of orders prejudicial to revenue6 · 864 matches
Section 264 · Revision of other orders6 · 18 matches
Section 266 · Execution for costs awarded by Supreme Court1 · 2 matches
2025 Act: s.370
Section 2709 · 45 matches
Section 271 · Failure to furnish returns, comply with notices, concealment of income, etc.24 · 16,154 matches
Section 271(1)5,699Section 271(1)(1)1Section 271(1)(1)(c)17Section 271(1)(6)3Section 271(1)(a)62Section 271(1)(a)(b)2Section 271(1)(a)(i)5Section 271(1)(b)1,252Section 271(1)(c)8,985Section 271(1)(c)(iii)17Section 271(1)(d)44Section 271(1)(e)13Section 271(1)(i)(c)1Section 271(1)(ii)2Section 271(1)(iii)31Section 271(1)(t)3Section 271(2)1Section 271(2)(c)2Section 271(4)(c)2Section 271(5)(1)(c)6Section 271(7)1Section 271(18)2Section 271(21)(c)1Section 271(113)2
Section 2728 · 53 matches
Section 273 · False estimate of, or failure to pay, advance tax6 · 14 matches
Section 274 · Procedure4 · 127 matches
Section 275 · Bar of limitation for imposing penalties5 · 436 matches
Section 276 · Removal, concealment, transfer or delivery of property to thwart tax recovery1 · 1 matches
2025 Act: s.475
Section 277 · False statement in verification, etc.2 · 4 matches
s.277 case laws →2025 Act: s.482
Section 279 · Commissioner or Commissioner2 · 9 matches
s.279 case laws →2025 Act: s.491
Section 281 · Certain transfers to be void2 · 2 matches
2025 Act: s.499
Section 282 · Service of notice generally6 · 141 matches
Section 283 · Service of notice when family is disrupted or firm, etc., is dissolved1 · 3 matches
2025 Act: s.503
Section 286 · Furnishing of report in respect of international group1 · 81 matches
2025 Act: s.511
Section 288 · Appearance by authorised representative1 · 22 matches
2025 Act: s.515
Section 289 · Receipt to be given1 · 2 matches
2025 Act: s.517
Section 290 · Indemnity1 · 2 matches
2025 Act: s.518
Section 291 · Power to tender immunity from prosecution1 · 1 matches
2025 Act: s.519
Section 293 · Bar of suits in civil courts1 · 2 matches
2025 Act: s.526
Section 294 · Act to have effect pending legislative provision for charge of tax2 · 11 matches
2025 Act: s.530
Section 295 · Power to make rules6 · 109 matches
Section 297 · Repeals and savings7 · 22 matches
Counts are the number of judgments in which the exact phrase appears, across ITAT, High Court and Supreme Court orders on BharatTax. A judgment using several phrases is counted under each, so the matches above add up to more than the number of judgments. 2025 Act numbers are shown only where the ICAI tabular mapping and the BharatTax.co commentary agree.
