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
16
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
7
citing judgments
Mahadev Vasant Dhangekar v. ACIT
149 Taxmann.com 170 · 2023 · Reported
6
citing judgments
ITO v. Avirook Sen
161 Taxmann.com 462 · 2024 · Reported
6
citing judgments
National Diary Research Institute v. ACIT (TDS), Circle 18(1), Bengaluru
171 ITD 271 · 2018 · ITAT
4
citing judgments
CIT v. Hindustan Photo Film Workers Welfare Centre (CITU) vs. Government of India
151 DTR 185 · 2017 · Reported
3
citing judgments
Theory of Precedent Over Res Judicata:\nIn Bharat Sanchar Nigam Ltd. v. Union of India
282 ITR 272 · 2006 · Supreme Court
3
citing judgments
A.K. Bindal v. Union of India
5 SCC 163 · 2003 · Reported
3
citing judgments

Judgments on Section 10(10)

Sh. Manohar Lal Batra, Haryana vs. ITO, Hisar

In the result, appeal of the assessee is allowed

ITA 2180/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Sept 2016AY 2010-11

Bench: Sh. N. K. Sainiita No. 2180/Del/2016 : Asstt. Year : 2010-11 Manohar Lal Batra, Vs Income Tax Officer, H. No. 1613, Sector-13, Hisar, Ward-2, Haryana Hisar (Appellant) (Respondent) Pan No. Aawpb5323P Assessee By : Sh. Kuldeep Khera, Ca Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 22.09.2016 Date Of Pronouncement : 28.09.2016 Order This Is An Appeal By The Assessee Against The Order Dated 28.01.2016 Of Ld. Cit(A), Hisar.

For Appellant: Sh. Kuldeep Khera, CAFor Respondent: Sh. F. R. Meena, Sr. DR
Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)Section 234BSection 244A(3)Section 271(1)(c)

Ram Dhari Rana, Hisar vs. ITO, Hisar

In the result, the appeal is partly allowed

ITA 1360/DEL/2016[2010-11]Status: DisposedITAT Delhi10 Aug 2016AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11

For Appellant: Shri V. Raja Kumar, AdvocateFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 10Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)

Ranjit Singh Grewal, Bhiwani vs. ACIT, Bhiwani

In the result, the appeal is partly allowed

ITA 1521/DEL/2016[2010-11]Status: DisposedITAT Delhi21 Jul 2016AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11

For Appellant: Shri V. Raja Kumar, AdvocateFor Respondent: Mrs. Shaveta Nakra Datta, Sr. DR
Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)

Khushi Ram Yadav, Hisar vs. ACIT, Hisar

In the result, the appeal is partly allowed

ITA 1520/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Jul 2016AY 2011-12

Bench: Shri R.S. Syalassessment Year : 2011-12 Khushi Ram Yadav, Vs. Acit, 20, Indira Colony, Hisar. Gali No.3, Opp. Azad Nagar, Hisar. Pan: Aacpy7734R (Appellant) (Respondent) Assessee By : Shri V. Raja Kumar, Advocate Department By : Mrs. Shaveta Nakra Dutta, Sr. Dr Date Of Hearing : 20.07.2016 Date Of Pronouncement : 20.07.2016

For Appellant: Shri V. Raja Kumar, AdvocateFor Respondent: Mrs. Shaveta Nakra Dutta, Sr. DR
Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)

Ram Kanwar Rana, Hisar vs. ITO, Hisar

In the result, the appeal is partly allowed

ITA 1307/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Jun 2016AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11

For Appellant: Shri Ankit Gupta, CAFor Respondent: Shri V.R. Sonbhadra, Sr. DR
Section 10Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)

Harbans Singh vs. Commissioner of Incom Tax

ITA/260/2013HC Punjab & Haryana02 Dec 2015
Section 10Section 10(10)Section 143(2)Section 143(3)Section 260A

Commissioner of Income Tax vs. Alembic Glass Industries Ltd

In the result, reliance on the Special Bench decision by the CIT (Appeals) and the Tribunal in the

ITR/162/1993HC Gujarat17 Jun 2005
Section 10Section 139(1)Section 256(1)Section 40A(5)Section 43B