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“Section 2(45)”

Section References (mined)Section 2Section 2(45)161 judgments

THE BANK OF TOKYO MITSUBISHI UFJ,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 7212/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Mar 2026AY 2013-14
Section 143(2)Section 143(3)Section 144Section 44C

clear that both these Explanations referred to the concept of\nTotal Income. The expression \"Total Income\" has been defined\nunder section 2(45) to mean total amount of income referred to in\nsection 5 and computed in the manner laid down under the\nprovisions of the Income-tax Act, Therefore

CHENNAI METRO RAIL LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3738/CHNY/2025[2017-18]Status: DisposedITAT Chennai10 Mar 2026AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3738/Chny/2025 "नधा"रण वष"/Assessment Year: 2018-19 Chennai Metro Rail Limited, V. Dcit, Metros Anna Salai, Corporate Circle -1(1), Nandanam, Chennai. Chennai – 600 035. [Pan:Aadcc 2233 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. S. Sridhar, Advocate ""थ" की ओर से /Respondent By : Mr. Shiva Srinivas, C.I.T. सुनवाईक"तार"ख/Date Of Hearing : 10.03.2026 घोषणाक"तार"ख /Date Of Pronouncement : 10.03.2026

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. Shiva Srinivas, C.I.T
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 2(45)Section 244ASection 40A(7)Section 43B

आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय इंटूरी रामा राव

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 32,, KOLKATA vs. ROSELIFE ENCLAVE LLP, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1666/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Feb 2026AY 2017-2018
Section 10(38)Section 143(2)Section 56(1)

assessed separately. It is total income of an assessment year\nwhich is to be assessed.\n5. The expression 'total income' is defined in section 2(45) of the Act in the following\nmanner:\n\"'total income' means the total amount of income referred to in section 5, computed in\nthe

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARE CORE TAOTAL INTERNATIONAL STOCK MAURITIUS COMPANY ),MUMBAI vs. DY CIT (INT. TAX)-2(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6774/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

total income. Section 4 of the act is the charging section that describes the rates on income charged for a particular assessment year. Section 2(45) defines the total income to be the amount of income referred to section 5 and computed in the manner laid down

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

total income. Section 4 of the act is the charging section that describes the rates on income charged for a particular assessment year. Section 2(45) defines the total income to be the amount of income referred to section 5 and computed in the manner laid down

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 1549/MUM/2023[2013-2014]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-2014

Bench: MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri P. J. Pardiwala, Sr. Advocate and Shri C. Naresh, CAFor Respondent: Shri Satya Pal Kumar, CIT DR
Section 10Section 115JSection 143(3)Section 14ASection 90

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL

BANK OF INDIA,MUMBAI vs. THE ACIT-2(1)(1), MUMBAI

In the result, appeal of the revenue is dismissed

ITA 1397/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14
Section 10Section 115JSection 143(3)Section 14ASection 90

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL \"I\" BENCH MUMBAI\n\nBEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER\nAND

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

ITA 164/IND/2018[14-15]Status: DisposedITAT Indore03 Dec 2025
Section 11(1)(a)Section 11(3)Section 143(2)Section 143(3)Section 234A

section (1)(a) is\ninvariably to “income” and not to “total income”. The expression “total\nincome" has been specifically defined in section 2(45) of the Act as\n“the total amount of income computed in the manner laid down in this\nAct". It would, accordingly be incorrect to assign ... used in Section 11(1)(a) of the Act must be assigned the same\nmeaning as the words "total income" as defined in Section 2(45) of the Act.\nThe CBDT itself has opined in the circular cited above that it would be\nincorrect to assign to the word "income

NUTAN NAGRIK SAHAKARI BANK LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1023/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2020-21
For Appellant: \nShri Bandish Soparkar, ARFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 10(15)Section 143(3)Section 144BSection 14ASection 263Section 28Section 36(1)(viia)

question whether the deduction allowable thereunder is to\nbe computed with reference to the “total income" of the assessee as\ndefined in section 2(45) of the Act, or whether the deduction is restricted\nonly to income under the head "Profits and Gains of Business or\nProfession." The language ... cent of the total income (computed before making any deduction\nunder this clause and Chapter VIA).” The phrase "total income," when\nread with section 2(45) and section 5, refers to the total amount of income\nfrom whatever source derived, computed in accordance with the\nprovisions

PATNA SMART CITY LIMITED,PATNA vs. INCOME TAX OFFICER, PTN-W-(21)(91), PATNA

In the result, the appeal of the appellant is dismissed

ITA 314/PAT/2025[2022-23]Status: DisposedITAT Patna18 Nov 2025AY 2022-23

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 2(45)Section 234BSection 250

case as per the Statement of Facts filed before the Tribunal are that the assessee is a Government Company as defined under Section 2(45) of the Companies Act, 2013 and is set up by the State Government of Bihar with an object to build a Smart city in accordance

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

ITA 1249/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur hansra, Sr. DR
Section 10(38)Section 143(3)

particular income is exempt from tax, so that it does not enter the computation process (for and toward determination of total income under section 2(45)), it would be so for such income whether positive or negative, i.e., loss. In fact, in the case of CIT (Central) v. Harprasad ... income being exempt, so that it would not enter Mr. Nikhil Sawhney the computation process for determination of the total income under section 2(45). That is, the moment there is a transfer of an asset specified in section 10(38), any income or loss arising therefrom is irrelevant

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

ITA 423/IND/2024[2015-16]Status: DisposedITAT Indore09 Oct 2025AY 2015-16
Section 11Section 12ASection 143(2)Section 143(3)

word\n\"income\", used in section 11(1)(a), the same meaning as has been specifically\nassigned to the expression \"total income\" vide section 2(45).\n3. In the case of a business undertaking, held under trust, its\n\"income\" will be the income as shown in the accounts

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

ITA 2291/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections ... where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

ITA 2290/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17
Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

where reference under section 11(1)(a) is to \"income\"\nand not to \"total income\", which has been specifically defined\nunder sections 2(45) of the Act and in view of the aforesaid\nreasons, the AO erred in invoking the provisions of sections 69A\nand ... where reference under section 11(1)(a) is to \"income\"\nand not to \"total income\", which has been specifically defined\nunder sections 2(45) of the Act and in view of the aforesaid\nreasons, the AO erred in invoking the provisions of sections 69A\nand

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

ITA 2289/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections ... where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

ITA 2288/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections ... where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

ITA 2182/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18
Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

where reference under section 11(1)(a) is to \"income\"\nand not to \"total income\", which has been specifically defined\nunder sections 2(45) of the Act and in view of the aforesaid\nreasons, the AO erred in invoking the provisions of sections 69A\nand ... where reference under section 11(1)(a) is to \"income\"\nand not to \"total income\", which has been specifically defined\nunder sections 2(45) of the Act and in view of the aforesaid\nreasons, the AO erred in invoking the provisions of sections 69A\nand

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

ITA 2181/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections ... where reference under section 11(1)(a) is to "income" and not to "total income", which has been specifically defined under sections 2(45) of the Act and in view of the aforesaid reasons, the AO erred in invoking the provisions of sections

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

ITA 3271/MUM/2025[2011-12]Status: DisposedITAT Mumbai29 Sept 2025AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: Shri Prakash Jhunjunwala, Ld. C.AFor Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. A.R
Section 143(1)Section 249(2)Section 249(3)Section 250Section 3Section 5

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR

GANESH POLYCHEM LIMITED,MUMBAI vs. DCIT, CC-3(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

entrusted with the duty to assess or reassess the “total income” for six preceding years. The term “total income”, as defined under Section 2(45), refers to the amount of income computed in accordance with the provisions of the Act. It necessarily follows that the Assessing Officer, while discharging

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