Section 112(a) of the Income Tax Act

Income-tax Act, 2025: s.197

Section 112(a) falls under section 112 of the Income-tax Act, 1961, which corresponds to section 197 (Tax on long-term capital gains) of the Income-tax Act, 2025.

Read section 197 of the 2025 Act

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

32 judgments on BharatTax turn on Section 112(a).

Judgments on Section 112(a)

Iqrar Ali vs. Commissioner of Customs

W.P.(C)-111/2026HC Delhi02 Sept 2026
Section 108Section 110(2)Section 124

Irfan vs. Commissioner of Customs

Accordingly, the present Petition is dismissed

W.P.(C)-16386/2025HC Delhi02 Sept 2026
Section 108Section 111Section 128

Gastrade International vs. Commissioner of Customs, Kandla

C.A. No.-004475-004475 - 2025Supreme Court28 Mar 2025

Bench: HON'BLE THE CHIEF JUSTICE

M/S Global Technologies and Research vs. Principal Commissioner of Customs New Delhi (Import)

C.A. No.-009385 - 2022Supreme Court15 Mar 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 108Section 111Section 129Section 129ASection 14

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

Commissioner of Customs Pune vs. M/S Ballarpur Industries Ltd

The appeals are disposed of in the above terms with no order as to costs

C.A. No.-005644-005645 - 2021Supreme Court21 Sept 2021

Bench: HON'BLE THE CHIEF JUSTICE

Section 111Section 112Section 118Section 28A

Indusind Media and Communications Ltd vs. Commissioner of Customs New Delhi

C.A. No.-002498 - 2018Supreme Court27 Sept 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 111Section 112Section 114ASection 130ESection 18

Commissioner of Customs vs. M/S. Atul Automations Pvt Ltd

The appeals are dismissed

C.A. No.-001057-001057 - 2019Supreme Court24 Jan 2019

Bench: HON'BLE MR. JUSTICE NAVIN SINHA

Section 11(8)Section 112Section 114ASection 125

M/S Gmr Energy Ltd vs. Commr.of Customs, Bangalore

C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015

M/S Gmr Energy Ltd vs. Commr.of Customs, Bangalore

C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015

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. Gira Enterprises vs. Commissioner of Customs, Ahmedabad

The appeals are allowed accordingly

C.A. No.-000433-000434 - 2006Supreme Court21 Aug 2014
Section 111Section 114ASection 130Section 18(2)Section 28(2)Section 28A

M/S Karnataka State Small Industries Development vs. The Assistant Commissioner of Income-Tax

ITA/2/2007HC Karnataka01 Apr 2013

Bench: B.MANOHAR,N.KUMAR

Section 111Section 130

Commr. of Customs vs. Sayed Ali

C.A. No.-004294-004295 - 2002Supreme Court18 Feb 2011
Section 111Section 130ESection 2(34)Section 28Section 28(1)

Commnr. of Customs (Import) vs. Stoneman Marble Industries

C.A. No.-004371-004383 - 2004Supreme Court21 Jan 2011
Section 111Section 112Section 125Section 130A

The Commnr. of Customs(Gen) Mumbai vs. Abdulla Koyloth

The appeal is allowed, and the matter is remitted back

C.A. No.-001608-001608 - 2005Supreme Court29 Oct 2010
Section 108Section 130ESection 14

Jagjit Pal Singh Anand vs. Commissioner of Income Tax Delhi

Appeal is dismissed with costs quantified

ITA-959/2009HC Delhi30 Nov 2009

Bench: Us Is An Individual Who Has Been Regularly Assessed To The Income Tax For Last Number Of Years. His Source Of Income Is The Salary, Rent & Share Income From Registered Firm M/S General Automobiles. 2. In The Present Appeal We Are Concerned With The Assessment Year 1993-94. The Appellant Had Filed His Return Of Income For This Year On 13Th March, 1995 Declaring Total Income Of Rs.27,054/-. This Assessment Was Reopened By Issuing Notice Under Section 148 Of The Income Tax Act On 30Th May, 2001. The Reason Given For Re- 2009:Dhc:5072-Db

Section 110Section 143(3)Section 147Section 148Section 260A

Jagjit Pal Singh Anand vs. Commissioner of Ncome Tax

Appeal is dismissed with costs quantified

ITA - 959 / 2009HC Delhi30 Nov 2009

Bench: Us Is An Individual Who Has Been Regularly Assessed To The Income Tax For Last Number Of Years. His Source Of Income Is The Salary, Rent & Share Income From Registered Firm M/S General Automobiles. 2. In The Present Appeal We Are Concerned With The Assessment Year 1993-94. The Appellant Had Filed His Return Of Income For This Year On 13Th March, 1995 Declaring Total Income Of Rs.27,054/-. This Assessment Was Reopened By Issuing Notice Under Section 148 Of The Income Tax Act On 30Th May, 2001. The Reason Given For Re- 2009:Dhc:5072-Db

Section 110Section 143(3)Section 147Section 148Section 260A

Jagjit Pal Singh Anand

Appeal is dismissed with costs quantified

ITA/959/2009HC Delhi30 Nov 2009

Bench: Us Is An Individual Who Has Been Regularly Assessed To The Income Tax For Last Number Of Years. His Source Of Income Is The Salary, Rent & Share Income From Registered Firm M/S General Automobiles. 2. In The Present Appeal We Are Concerned With The Assessment Year 1993-94. The Appellant Had Filed His Return Of Income For This Year On 13Th March, 1995 Declaring Total Income Of Rs.27,054/-. This Assessment Was Reopened By Issuing Notice Under Section 148 Of The Income Tax Act On 30Th May, 2001. The Reason Given For Re- 2009:Dhc:5072-Db

Section 110Section 143(3)Section 147Section 148Section 260A
Section 112(a) Income Tax Act (2025: s.197) — Case Laws | BharatTax