Income Tax Act — Case Laws by Section

Every judgment on BharatTax is tagged with the sections it turns on. Pick a section to see the authorities practitioners rely on for it, followed by the judgments that apply it.

627 sections indexed

Most litigated (35)

Frequently cited (57)

Section 1311,799 Section 37(1)1,703 Section 132(4)1,640 Section 148A1,600 Section 80P1,489 Section 153D1,384 Section 80P(2)(d)1,290 Section 115JB1,274 Section 144C(13)1,210 Section 80G(5)1,182 Section 44AB1,128 Section 12A(1)(ac)(iii)1,126 Section 145(3)1,109 Section 12AA1,098 Section 2741,074 Section 40(a)(ia)1,061 Section 80P(2)(a)(i)1,022 Section 37982 Section 149942 Section 10(38)905 Section 44AD904 Section 43B886 Section 50C833 Section 12828 Section 153812 Section 144C784 Section 36(1)(va)711 Section 246A708 Section 271(1)(b)703 Section 201(1A)702 Section 40A(3)700 Section 2(15)665 Section 132A633 Section 56631 Section 254629 Section 234D622 Section 46A612 Section 69B612 Section 271AAC(1)593 Section 148A(d)590 Section 271AAC587 Section 127576 Section 151A568 Section 292C567 Section 36(1)(iii)566 Section 143(1)(a)557 Section 271B555 Section 251(1)(a)553 Section 54F541 Section 148A(b)538 Section 201(1)538 Section 272A(1)(d)525 Section 80P(4)522 Section 92CA515 Section 249(3)509 Section 253504 Section 194C504

Regularly cited (169)

Section 139(4)499 Section 8D499 Section 119488 Section 28474 Section 80G(5)(iii)448 Section 143(3A)447 Section 271D447 Section 250(4)443 Section 143(3B)442 Section 251439 Section 194A437 Section 273B432 Section 144C(5)429 Section 145427 Section 10(23C)426 Section 271F424 Section 57422 Section 119(2)(b)421 Section 195415 Section 132(1)413 Section 54413 Section 90400 Section 156399 Section 234E397 Section 254(1)396 Section 32381 Section 12A(1)(ac)378 Section 132(4A)375 Section 201374 Section 48371 Section 269SS364 Section 92CA(3)356 Section 253(5)353 Section 41(1)352 Section 9(1)(vii)341 Section 153B324 Section 12A(1)(ac)(vi)323 Section 36(1)(vii)323 Section 11(2)319 Section 200A319 Section 56(2)(x)310 Section 80AC309 Section 131(1A)307 Section 249(2)305 Section 45304 Section 251(2)295 Section 244A289 Section 139(5)289 Section 80IA288 Section 40(a)(i)281 Section 10278 Section 5277 Section 253(3)277 Section 56(2)(vii)(b)275 Section 2(14)272 Section 271E272 Section 2(19)269 Section 10AA260 Section 149(1)(b)254 Section 143254 Section 80C251 Section 2(24)(x)251 Section 292B244 Section 142(2A)243 Section 194J242 Section 260A242 Section 282241 Section 2(22)(e)240 Section 10(34)238 Section 13233 Section 271AAB231 Section 144C(1)229 Section 144C(3)224 Section 40A(2)(b)220 Section 43CA217 Section 271A216 Section 10B215 Section 142214 Section 80IC211 Section 9(1)(vi)210 Section 199209 Section 254(2)208 Section 56(2)(viib)207 Section 35(2AB)205 Section 10AB205 Section 4202 Section 292BB197 Section 249(4)(b)196 Section 44AA195 Section 194H194 Section 2(47)193 Section 36(1)(viia)190 Section 65B189 Section 57(iii)185 Section 192185 Section 153(1)183 Section 92B180 Section 269T177 Section 251(1)(b)173 Section 13(1)(c)173 Section 153(2A)172 Section 10A172 Section 80IB168 Section 54B168 Section 11(1)(a)168 Section 153(3)166 Section 12A(1)(ac)(ii)164 Section 13(3)159 Section 80-IA158 Section 153(4)155 Section 10(37)154 Section 92C154 Section 115-O148 Section 14147 Section 264147 Section 249146 Section 2(24)146 Section 11(5)145 Section 90(2)145 Section 24144 Section 80A(5)143 Section 144A141 Section 91139 Section 80P(2)139 Section 36(2)136 Section 43(1)136 Section 24(b)136 Section 56(2)(vii)135 Section 158BG135 Section 115BAA132 Section 271131 Section 129129 Section 120129 Section 251(1)129 Section 22128 Section 253(1)128 Section 57(iv)126 Section 80JJAA126 Section 159126 Section 145A125 Section 69D125 Section 80HHC124 Section 220(2)124 Section 56(2)(viii)124 Section 32(1)(ii)122 Section 271C120 Section 34120 Section 111A119 Section 11(1)118 Section 10(35)113 Section 32(1)113 Section 135113 Section 92D112 Section 194A(3)(v)112 Section 30112 Section 245D(4)112 Section 92CA(1)111 Section 249(4)107 Section 10(1)106 Section 151(ii)105 Section 12A(1)(ac)(i)104 Section 36(1)(viii)104 Section 9104 Section 90A103 Section 36103 Section 12AB(1)(b)(ii)(B)102 Section 17102 Section 80G(5)(ii)101 Section 144C(12)100

Occasionally cited (366)

Section 149(1)98 Section 12A(1)(b)97 Section 270AA97 Section 270A(9)96 Section 54EC95 Section 139(4A)94 Section 12AB(1)(b)(i)94 Section 151(1)93 Section 43(5)92 Section 12AB(1)(b)92 Section 33(4)91 Section 115A90 Section 28(iv)90 Section 80P(2)(c)90 Section 139(9)89 Section 10(23C)(vi)89 Section 3589 Section 80P(2)(a)88 Section 2388 Section 124(3)88 Section 53A87 Section 12AB(1)(b)(ii)86 Section 80P(1)86 Section 10(26)85 Section 37BA85 Section 275(1)(c)85 Section 15085 Section 115BAC85 Section 167B85 Section 2985 Section 12484 Section 11284 Section 80G(5)(iv)83 Section 269ST83 Section 35D82 Section 144C(10)82 Section 11(1)(d)82 Section 9(1)(i)81 Section 206C81 Section 80-IB80 Section 23780 Section 80-IC80 Section 144C(4)79 Section 80G(5B)78 Section 158BC77 Section 45(5)77 Section 11UA77 Section 194Q76 Section 5075 Section 10AC75 Section 9275 Section 24675 Section 16475 Section 234F75 Section 11(4A)75 Section 50C(2)75 Section 775 Section 12AB(4)75 Section 32(1)(iia)75 Section 27574 Section 194I74 Section 40A(2)74 Section 13(1)(b)74 Section 40(b)74 Section 148(2)74 Section 55A73 Section 5(2)73 Section 142A72 Section 13(8)71 Section 17A(2)71 Section 143(1)(a)(ii)71 Section 19771 Section 80TTA70 Section 670 Section 23470 Section 40A(7)70 Section 2(47)(v)70 Section 13(1)(d)70 Section 153(2)69 Section 92C(2)69 Section 40(a)(ii)69 Section 24(a)68 Section 11(6)68 Section 158BD68 Section 80IA(4)68 Section 20868 Section 13667 Section 115BBC67 Section 26066 Section 145(2)66 Section 151(2)66 Section 7066 Section 10(10AA)66 Section 92C(3)66 Section 153A(1)(b)65 Section 271AA65 Section 4464 Section 11(3)64 Section 144BA64 Section 7264 Section 4964 Section 271DA63 Section 35(1)(ii)63 Section 194IA61 Section 56(2)61 Section 2(14)(iii)60 Section 200(3)60 Section 15560 Section 148B60 Section 7460 Section 153B(1)(b)59 Section 43A59 Section 92BA59 Section 28858 Section 270A(8)58 Section 43(6)58 Section 149(1)(a)58 Section 200A(1)(c)58 Section 9(1)58 Section 131(1)58 Section 143(1)(a)(v)57 Section 80G(5)(vi)56 Section 112A56 Section 268A56 Section 145B56 Section 2(29C)56 Section 145A(b)55 Section 4155 Section 354 Section 115TD54 Section 36(1)(iv)54 Section 4754 Section 92E53 Section 2(11)53 Section 44AE53 Section 10(20)53 Section 10(2A)53 Section 21053 Section 142(2)52 Section 8D(2)(iii)52 Section 7152 Section 22152 Section 44ADA52 Section 43D52 Section 282A52 Section 80IB(10)51 Section 56(2)(vii)(b)(ii)51 Section 164(2)51 Section 20051 Section 281B50 Section 44BB50 Section 194-I50 Section 158AB50 Section 12A(1)(ac)(iv)49 Section 80GGC49 Section 7348 Section 271G48 Section 133A(2A)48 Section 271AAB(1A)48 Section 271AAA48 Section 115JAA48 Section 153A(1)47 Section 115JC47 Section 10D47 Section 80IE46 Section 6346 Section 80G(5)(iv)(B)46 Section 282(1)46 Section 10(46)46 Section 10(5)45 Section 3145 Section 9(1)(vii)(b)45 Section 14A(2)45 Section 22645 Section 40a(ia)45 Section 8044 Section 2(40)44 Section 142(3)44 Section 206CB44 Section 45(1)44 Section 115WF44 Section 80-IE44 Section 1544 Section 92F43 Section 80D43 Section 4342 Section 2(28A)42 Section 270A(2)42 Section 245D42 Section 6DD42 Section 158BB42 Section 200A(1)42 Section 92(1)41 Section 270A(1)41 Section 5541 Section 40A(2)(a)41 Section 2(31)41 Section 12A(1)(ac)(vi)(B)41 Section 140A41 Section 50B40 Section 150(1)40 Section 80G(5)(i)40 Section 19440 Section 115WD39 Section 115BB39 Section 8D(2)(ii)39 Section 839 Section 34(4)39 Section 153C(1)39 Section 28(v)39 Section 36(1)(ii)39 Section 127(2)39 Section 44DA38 Section 24538 Section 80IA(8)38 Section 5(1)38 Section 2(29)38 Section 80P(2)(c)(ii)38 Section 151(i)37 Section 253(2)37 Section 35(1)(iv)37 Section 13(1)37 Section 80P(2)(a)(iii)37 Section 10(23C)(iv)37 Section 13337 Section 26237 Section 12A(1)37 Section 80-IAB36 Section 23(2)36 Section 16336 Section 35AD36 Section 158BB(1)36 Section 254(2A)36 Section 19635 Section 23(5)35 Section 46A(3)35 Section 56(2)(x)(b)35 Section 272A35 Section 23935 Section 26135 Section 145B(1)35 Section 55(2)35 Section 20935 Section 56(1)34 Section 10(23FB)34 Section 127(1)34 Section 12AA(3)34 Section 23(1)(a)34 Section 70(2)34 Section 263(1)33 Section 26533 Section 194A(3)(viia)(b)33 Section 80HH33 Section 35ABB33 Section 226(3)33 Section 17033 Section 10B(8)33 Section 10(15)33 Section 115BAB32 Section 245C32 Section 35AC32 Section 271(1)32 Section 44C32 Section 195(2)32 Section 139(8A)32 Section 23832 Section 115WE32 Section 13(9)32 Section 35(1)(i)32 Section 92C(1)32 Section 132(3)31 Section 19131 Section 16131 Section 20531 Section 24831 Section 14031 Section 2(42A)31 Section 80IAB31 Section 115AD31 Section 10(20A)31 Section 192(1)31 Section 8931 Section 145(1)31 Section 2531 Section 10(33)31 Section 221(1)31 Section 292CC31 Section 94(7)30 Section 12830 Section 11(1)(c)30 Section 194A(3)(i)(b)30 Section 32(2)30 Section 2(7A)30 Section 115P30 Section 150(2)30 Section 8D(2)30 Section 56(2)(viia)29 Section 10(26AAB)29 Section 50C(1)29 Section 143(1)(a)(iv)29 Section 12A(2)29 Section 4029 Section 23(4)29 Section 250(5)29 Section 229 Section 10AD29 Section 27328 Section 11328 Section 23(1)28 Section 131(1)(d)28 Section 13(2)(h)28 Section 13A28 Section 119(2)28 Section 13(2)(c)28 Section 3(1)28 Section 10(10D)28 Section 251(1)(h)28 Section 19328 Section 80M28 Section 23(1)(c)28 Section 271AAD28 Section 40A(9)27 Section 13(2)27 Section 10(22)27 Section 271H27 Section 41(4)27 Section 124(3)(a)27 Section 115JA27 Section 45(5A)27 Section 12A(b)27 Section 1827 Section 115JB(2)27 Section 80-ID27 Section 1626 Section 26926 Section 80P(2)(a)(iv)26 Section 12A(1)(ba)26 Section 2(19AA)26 Section 32AC26 Section 144C(15)(b)26 Section 56(1)(a)26 Section 2(13)26 Section 9325 Section 2725 Section 144C(2)25 Section 271BA25 Section 11(4)25 Section 26AS25 Section 114(e)25 Section 276C25 Section 14125 Section 3825 Section 270A(6)25 Section 19825 Section 10(23AA)25 Section 115WH25 Section 10(13A)25 Section 270A(9)(a)25 Section 139(3)25 Section 194-IA25 Section 35DDA25 Section 6125 Section 92A25 Section 158B(b)25 Section 139(4C)25 Section 5825