Which cases are most cited on Section 10(10)?

Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd. (188 ITR 1) — 16 citing judgments; CIT v. Ajit Kumar Bose (165 ITR 90) — 7 citing judgments; Mahadev Vasant Dhangekar v. ACIT (149 Taxmann.com 170) — 6 citing judgments; ITO v. Avirook Sen (161 Taxmann.com 462) — 6 citing judgments; National Diary Research Institute v. ACIT (TDS), Circle 18(1), Bengaluru (171 ITD 271) — 4 citing judgments.

How many judgments are there on Section 10(10)?

BharatTax indexes 47 ITAT, High Court and Supreme Court judgments that turn on Section 10(10) of the Income Tax Act, 1961.

Section 10(10) of the Income Tax Act

Income-tax Act, 2025: s.19

Section 10(10) of the Income-tax Act, 1961 corresponds to section 19 (Deductions from salaries) of the Income-tax Act, 2025.

Read section 19 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 10(10) is Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd. (188 ITR 1), cited in 16 of the 47 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10)

Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd.

188 ITR 1 · 1990 · Supreme Court

citing judgments

The Income Tax Appellate Tribunal (ITAT) is the final fact-finding authority. Disagreements between different benches of the ITAT on factual findings necessitate reference to a larger bench.

CIT v. Ajit Kumar Bose

165 ITR 90 · 1987 · High Court

citing judgments

Mahadev Vasant Dhangekar v. ACIT

149 Taxmann.com 170 · 2023 · Reported

citing judgments

ITO v. Avirook Sen

161 Taxmann.com 462 · 2024 · Reported

citing judgments

National Diary Research Institute v. ACIT (TDS), Circle 18(1), Bengaluru

171 ITD 271 · 2018 · ITAT

citing judgments

CIT v. Hindustan Photo Film Workers Welfare Centre (CITU) vs. Government of India

151 DTR 185 · 2017 · Reported

citing judgments

Theory of Precedent Over Res Judicata:\nIn Bharat Sanchar Nigam Ltd. v. Union of India

282 ITR 272 · 2006 · Supreme Court

citing judgments

A.K. Bindal v. Union of India

5 SCC 163 · 2003 · Reported

citing judgments

Judgments on Section 10(10)

Sanjeev Chopra, Mohali vs. Income Tax Officer, Ward (1), Mohali

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

ITA 524/CHANDI/2026[2017-18]Status: DisposedITAT Lucknow28 Sept 2026AY 2017-18

Bench: Shri Laliet Kumar & Shri Vijay Varmaआयकर अपील सं./ Ita No. 524/Chd/2026 "नधा"रण वष" / Assessment Year: 2017-18 Shri Sanjeev Chopra, The Ito, L-3/502, Emaar, The Views, Vs Ward 6(1), Sector 105, Mohali. Mohali. "थायी लेखा सं./Pan No: Aacpc6094L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Om Dutt Sharma, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr Date Of Hearing : 10.09.2026 Date Of Pronouncement : 28.09.2026 Hybrid Hearing O R D E R

For Appellant: Shri Om Dutt Sharma, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 10Section 10(10)Section 143(1)

Sanjeev Chopra, Mohali vs. Income Tax Officer, Ward (1), Mohali

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

ITA 524/CHANDI/2026[2017-18]Status: DisposedITAT Chandigarh28 Sept 2026AY 2017-18

For Appellant: Shri Om Dutt Sharma, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 10Section 10(10)Section 143(1)

Daudbhai Jamalbhai Aglodiya, Banaskantha vs. Income Tax Officer, Ward-1, Palanpur, Banaskantha

ITA 1328/AHD/2026[2023-24]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2023-24

For Appellant: Ms. Foziyasaiyed A.RFor Respondent: Shri VeerabadramVislavath, Sr. DR

Section 142(1)Section 143(2)Section 144Section 144BSection 144oSection 147Section 249(2)

Shyamal Kumar Kollay, Howrah vs. ITO Ward 61(3) Kolkata, Kolkata

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

ITA 2237/KOL/2026[2020-21]Status: DisposedITAT Kolkata10 Sept 2026AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Rakesh Mishra

Section 10Section 10(10)Section 17(1)Section 250Section 270ASection 270A(8)Section 270A(9)Section 80C

Mohan Lal Teli, Jorhat vs. Income Tax Officer, Ward-1, Jorhat

In the result, appeal of the assessee is dismissed

ITA 323/GTY/2026[2022-2023]Status: DisposedITAT Guwahati27 Aug 2026AY 2022-2023

For Appellant: Ms. Ankita Goswami, ARFor Respondent: Shri Santosh Kumar Karnani, DR

Section 10(10)Section 143(1)(a)Section 154Section 250

Siddharth Balukeswar Sar, Navi Mumbai vs. Assessing Officer, Mumbai

The appeal of the assessee is treated as allowed for statistical purposes

ITA 4050/MUM/2026[2019-20]Status: DisposedITAT Mumbai18 Jun 2026AY 2019-20

Bench: The Learned Cit(A), It Is Seen That The Assessee Had, Inter Alia, Challenged The Assessment On The Ground That Adequate Opportunity Was Not Afforded During The Appellate Proceedings & Had Also Disputed The Disallowance Of Various Deductions & Exemptions Claimed Under Sections 10(13A), 10(14), 10(5), 10(10), 10(10Aa)(Ii) & Deduction Under Section 80C Of The Act. The Assessee Had Further Raised A Ground Regarding Delay In Filing Of The First Appeal & Sought Condonation Thereof.

Section 147Section 80C

Shivaram Gopal Awate, Kolhapur vs. Income Tax Officer - Ward 2(1), Kolhapur

In the result, the appeal filed by the assessee is allowed

ITA 637/PUN/2026[2018-19]Status: DisposedITAT Pune09 Jun 2026AY 2018-19

Bench: Dr. Manish Borad & Shri Pavan Kumar Gadale

Kumar Cherka Rep. by Cherka Bhargav, Hyderabad vs. ITO, Ward-13(1), Hyderabad

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

ITA 2457/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad29 May 2026AY 2020-2021

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 2457/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Kumar Cherka (Rep. Vs. Income Tax Officer By Cherka Bhargav) Ward 13 (1) Hyderabad Hyderabad Pan: Afdpc8565N (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ca Phaneedra राज" व "ारा/Revenue By:: Shri Alluru Venkata Rao, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15/05/2026 घोषणा की तारीख/Pronouncement: 29/05/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: CA PhaneedraFor Respondent: : Shri Alluru Venkata Rao

Section 10Section 10(10)Section 147Section 148Section 159Section 249(4)(b)

Dy. Commissioner of Income Tax, Central Circle-I, Noida vs. Niti Arya, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5965/DEL/2025[2019-20]Status: DisposedITAT Delhi05 May 2026AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 69ASection 80G

Anil Kumarsaheb Bagane, Pune vs. Income Tax Officer Ward 10(1), Pune

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

ITA 274/PUN/2026[2018-19]Status: DisposedITAT Pune17 Apr 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.274/Pun/2026 Assessment Year : 2018-19 Anil Kumarsaheb Bagane Vs. Income Tax Officer R/8, Vishal Garden, Ward 10(1), Pune Shikrapur Road, Near Register Office, Chakan, Pune-410501, Maharashtra Pan: Auwpb6988Q Appellant Respondent

For Appellant: Shri Pritesh Raka &For Respondent: Shri Ambarnath Khule

Section 143(3)

Sri Bidyadhar Das, Balasore vs. ITO, Ward-1, Balasore

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

ITA 761/CTK/2025[2019-20]Status: DisposedITAT Cuttack24 Feb 2026AY 2019-20

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.761/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2019-2020) Vs Ito Ward-1, Balasore Sri Bidyadhar Das, Kantabania, Shyamsundarpur, Balasore-765040 Pan No. :Aixpd 2899 P (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Somanath Sahoo, Advocate राजस्व की ओर से /Revenue By : Shri Sanjib Banerjee, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/02/2026 घोषणा की तारीख/Date Of Pronouncement : 24/02/2026 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.10.2025 For The Assessment Year 2019-2020. 2. It Was Submitted By The Ld. Ar That The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Ex-Parte. It Was The Submission That The Assessee Is A Retired Person From Indian Army, Who Retired On 31.05.2018 During The Financial Year 2018-2019 Relevant To The Assessment Year 2019-2020. It Was The Submission That The Retirement Benefits Received By The Assessee Are Exempt From The Tax U/S.10(10) Of The Act But Due To Non-Compliance Of The Notice Issued By The Ld. Ao, The Assessment Has Been Completed Ex- Parte U/S.147 R.W.S.144 Read With Section 144B Of The Act. It Was The Prayer That The Matter May Be Restored To The File Of The Ao To Decide The Issue

For Appellant: Shri Somanath Sahoo, AdvocateFor Respondent: Shri Sanjib Banerjee, Sr. DR

Section 10(10)Section 144BSection 147

Shiv Prasad Ram, Bokaro vs. Assessing Officer, Bokaro

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

ITA 393/RAN/2024[2015-2016]Status: DisposedITAT Ranchi16 Feb 2026AY 2015-2016

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Shiv Prasad Ram, I.T.O., Near Petrol Pump, Sector-9/A, Basanti Ward 3(1), Vs. More, Sector-Ix, S.O. Alkusa, Bokaro. Bokaro-827009 (Jharkhand) Pan No. Aqepr 2909 K Appellant/ Assessee Respondent/ Revenue

Section 10(12)Section 142(1)Section 148Section 192Section 194ASection 69Section 80C

Anil Bhagwan Turuk, Pune vs. ITO Ward 8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 2585/PUN/2025[2020-21]Status: DisposedITAT Pune13 Feb 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2584 & 2585/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Anil Bhagwan Turuk, V Income Tax Officer, 431/2329, Sant Tukaram S Ward-8(3), Pune. Nagar, Pimpri, Haveli, Pune – 411018. Pan: Aappt2146K Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 29/01/2026 Date Of Pronouncement 13/02/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 23.07.2025 & 28.08.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The Act, Dated 13.09.2022 & Penalty Order Under Section 270A Of The Act, Dated 22.03.2023 Respectively. For The Sake Of Convenience

Section 10Section 10(10)Section 143(3)Section 144BSection 250Section 270ASection 89(1)

Anil Bhagwan Turuk, Pune vs. ITO Ward 8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 2584/PUN/2025[2020-21]Status: DisposedITAT Pune13 Feb 2026AY 2020-21

Section 10Section 10(10)Section 143(3)Section 144BSection 250Section 270ASection 89(1)

Biju Pappachan, Kerala vs. AO, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 2153/BANG/2025[2019-20]Status: DisposedITAT Bangalore09 Feb 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2019-20

For Appellant: Ms. Akshatha Prasad, A.RFor Respondent: Sri Ganesh R Ghale, D.R

Section 250

Sonia Pravin Rajani, Ahmedabad vs. NFAC, Delhi Present Juris. - the ITO, Ward-5(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1968/AHD/2025[2019-20]Status: HeardITAT Ahmedabad13 Jan 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesonia Pravin Rajani, Nfac, Delhi Vs. A-102, Raj Avenue, Present Jurisdiction Nr. Sahjanand Bungalow, New Cg Income Tax Officer, Road, Ahmedabad-382 424 Ward 5(3)(2), [Pan : Ahupv 0872 C] Ahmedabad (Appellant) .. (Respondent) Appellant Represented By : Shri Biren Shah, Ar Respondent Represented By: Shri Veerbadram Vislavath, Sr Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 13.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 10(10)Section 147Section 148Section 250Section 4Section 80G

Chundayil Kalam Girijadevi, Keralassery vs. ITO Ward 1 & Tps, Palakkad

ITA 564/COCH/2025[2018-19]Status: DisposedITAT Cochin22 Sept 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Padmnathan K.VFor Respondent: Smt. Leena Lal

Section 250Section 270ASection 271(1)(c)Section 4

Sadulla Syed Noorsha Syed, Nanded vs. Income Tax Officer, Nanded

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

ITA 167/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jul 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: Shri Prayag JhaFor Respondent: Shri Deepak Kumar Kedia

Section 10Section 143(2)Section 143(3)Section 250

Trimbak Shripad Dharurkar, Pune vs. ITO Ward 4(4), Pune

In the result, appeal of the assessee is allowed

ITA 2633/PUN/2024[2018-19]Status: DisposedITAT Pune16 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2633/Pun/2024 निर्धारण वर्ष / Assessment Year: 2018-19 Trimbak Shripad Dharukar, Anand Apartments, 105 Moti Danpati, Narayan Peth, Pune 411030. Maharashtra. Pan: Aaqpd6788C Appellant/Assessee Assessee By Revenue By Date Of Hearing Date Of Pronouncement V The Income Tax Officer, S Ward-4(4), Pune. Respondent / Revenue Smt. Deepa Khare – Ar Shri Madhan Thirmanpallil – Addl.Cit(Dr) 15/05/2025 16/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 19.11.2024 For

Section 10Section 10(10)Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

Sanjeev Chopra, Mohali vs. Income Tax Officer, Ward 71(1), Delhi

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

ITA 6066/DEL/2024[2017-18]Status: DisposedITAT Delhi09 May 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Sanjeev Chopra, Vs. Ito, L3/502, Emmar, The Views, Ward-71(1), Sector-105, Mohali, Punjab New Delhi (Appellant) (Respondent) Pan: Aacpc6094L Assessee By : Shri Parikshit Aggarwal, Ca Shri Sahil Kumar Bansal, Sr. Dr Revenue By: Date Of Hearing 05/05/2025 Date Of Pronouncement 09/05/2025

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Date of Hearing

Section 10(10)Section 143(1)