Section 111(d) of the Income Tax Act

Income-tax Act, 2025: s.191

Section 111(d) falls under section 111 of the Income-tax Act, 1961, which corresponds to section 191 (Tax on accumulated balance of recognised provident fund) of the Income-tax Act, 2025.

Read section 191 of the 2025 Act

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

30 judgments on BharatTax turn on Section 111(d).

Judgments on Section 111(d)

Bench: HON'BLE THE CHIEF JUSTICE

Commr.of Customs (Import) Mumbai vs. M/S Ganpati Overseas Thr. Its Proprietor Shri Yashpal Sharma

C.A. No.-004735-004736 - 2009Supreme Court06 Oct 2023

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 108Section 130

The Pr. Commissioner of vs. M/s. Sivan Securities P Ltd

Appeal stands disposed of with the above

ITA/8/2020HC Karnataka23 Jan 2023

Bench: P.S.DINESH KUMAR,G BASAVARAJA

Section 108Section 110Section 111Section 112Section 112(1)Section 123Section 130Section 132

Commissioner of Income Tax (Exemptions) Delhi vs. Servants of People Society

ITA/27/2022HC Delhi11 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Commissioner of Income Tax (Exemptions) Delhi vs. Servants of People Society

ITA/26/2022HC Delhi11 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

The Commissioner of Customs vs. M/S. Sri Exports

CSTA/14/2019HC Karnataka16 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 111Section 112Section 130

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

C.A. No.-006088-006088 - 2013Supreme Court07 Oct 2015

Section 108Section 110Section 111Section 3(1)

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

C.A. No.-006088-006088 - 2013Supreme Court07 Oct 2015

Section 108Section 110Section 111Section 3(1)

M/S Rajmal Lakhichand vs. Commr.Cen.Exc.& Customs Aurangabad

C.A. No.-004919-004919 - 2011Supreme Court04 Jul 2011

Section 112Section 120(2)Section 129DSection 130(3)

Commr. of Customs vs. Sayed Ali

C.A. No.-004294-004295 - 2002Supreme Court18 Feb 2011

Section 111Section 130ESection 2(34)Section 28Section 28(1)

Commissioner of Customs (Import) vs. Stoneman Marble Industries & Ors

CIVIL APPEAL No. 4371/2004Supreme Court21 Jan 2011

Bench: It Are Similar,· & Such Finding Is Not Questioned, Levy Of Redemption Fine Or Penalty Uniformly In All Such Cases Cannot Be Construed As Laying Down An Absolute G .. -< Formula . The Respondents, Engaged In The Business Of Import Of Rough Marble Blocks, Classifiable Under Sub-Heading 545 H

Section 111Section 125Section 130Section 130A