Question 1

What is the leading case on Section 10(21) of the Income Tax Act?

Accepted Answer

CIT v. Malayala Manorama Co. Ltd. (114 Taxmann.com 88) is the decision most relied on for Section 10(21), cited in 4 judgments.

Question 2

Which cases are most cited on Section 10(21)?

Accepted Answer

CIT v. Malayala Manorama Co. Ltd. (114 Taxmann.com 88) — 4 citing judgments; CIT v. Rajasthan (43 Taxmann.com 175) — 4 citing judgments.

Question 3

How many judgments are there on Section 10(21)?

Accepted Answer

BharatTax indexes 41 ITAT, High Court and Supreme Court judgments that turn on Section 10(21) of the Income Tax Act, 1961.

Question 4

Which section of the Income-tax Act, 2025 corresponds to Section 10(21)?

Accepted Answer

Section 10(21) falls under section 10 of the Income-tax Act, 1961, which corresponds to section 11 (Incomes not included in total income) of the Income-tax Act, 2025.

Section 10(21) of the Income Tax Act

Leading authorities on Section 10(21)

Judgments on Section 10(21)

Director of Income Tax vs. Indian National Science Academy