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)

M/S Carpenter Classic Exim. P. Ltd vs. Commr. of Customs (Imports)

The appeals are dismissed with no order as to costs

C.A. No.-003871-003871 - 2006Supreme Court12 Feb 2009

Bench: The Cestat & The Quantum Involved Are As Follows:

Section 108

Kothari Filaments vs. Commr.of Customs (Port) Kolkata

Appeal is allowed with the aforementioned directions with costs

C.A. No.-007307-007307 - 2008Supreme Court16 Dec 2008
Section 111Section 112Section 124

Commnr. of Customs, New Delhi vs. M/S. Sony India Ltd

C.A. No.-008236-008236 - 2002Supreme Court23 Sept 2008
Section 111Section 112Section 114Section 28Section 28(1)

Commissioner of Customs vs. Vasant Magalan Chokshi

SLP(C) No.-015872-015873 - 2005Supreme Court07 Nov 2006
For Respondent: Vasant Maganlal Chokshi & Ors
Section 111Section 112

Commnr. of Customs, Mumbai vs. M/S. Bureau Veritas

C.A. No.-000808-000811 - 2004Supreme Court14 Feb 2005
For Respondent: M/s. Bureau Veritas and Ors
Section 111Section 112Section 28

Commnr. of Customs, Kandla vs. M/S. Essar Oil Ltd

The appeals are allowed with no order as to costs

C.A. No.-004299-004305 - 2003Supreme Court07 Oct 2004
For Respondent: M/s Essar Oil Limited & Ors
Section 59(2)

Commnr. of Customs, Kandla vs. M/S. Essar Oil Ltd

The appeals are allowed with no order as to costs

C.A. No.-004299-004305 - 2003Supreme Court07 Oct 2004
For Respondent: M/s Essar Oil Limited & Ors
Section 59(2)

M/S.Phoenix Int. Ltd vs. Commr.of Customs, Dist.Raigad, Maharashtra

C.A. No.-004940-004940 - 1999Supreme Court29 Nov 2001
For Respondent: COMMISSIONER OF CUSTOMS, DISTT. RAIGAD, MAHARASHTRA
Section 111Section 112Section 25(1)

Collector of Customs, Bombay vs. M/S.M.J. Exports Ltd

Appeal is allowed and the decision of CEGAT

C.A. No.-006069-006069 - 1999Supreme Court14 Aug 2001
For Respondent: M.J. EXPORTS LTD
Section 11Section 113Section 28(1)

M/S. K.R. Steel Union Ltd vs. Comnr. of Customs Kandla(Gujarat)

The appeal is allowed to the extent aforestated

C.A. No.-006769-006769 - 1999Supreme Court30 Mar 2001
For Respondent: COMMISSIONER OF CUSTOMS, KANDLA (GUJARAT)

M/S. Associated Cement Companies Ltd vs. Comnr. of Customs

Appeals are dismissed but in

C.A. No.-000821-000821 - 2000Supreme Court25 Jan 2001
For Respondent: COMMISSIONER OF CUSTOMS

Collector of Customs vs. Television & Components Ltd

C.A. No.-009026-009028 - 1996Supreme Court24 Feb 2000
For Respondent: M/S.TELEVISION & COMPONENTS LTD. AND ORS
Section 108Section 111Section 112Section 3(2)