Section 16 of the Income Tax Act

The decision most relied on for Section 16 is New Okhla Industrial Development Authority (Noida) v. CCIT (95 Taxmann.com 58), cited in 6 of the 26 judgments on BharatTax that turn on this section.

Leading authorities on Section 16

New Okhla Industrial Development Authority (Noida) v. CCIT
95 Taxmann.com 58 · 2018 · Supreme Court
6
citing judgments
Parulbhai Patel v. ACIT
367 ITR 234 · High Court
4
citing judgments

Judgments on Section 16

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

TATA CONSULTANCY SERVICES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX 3(4), MUMBAI

In the result, appeals of both, revenue and assessee are partly allowed for all the three assessment years

ITA 1518/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Dec 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Manish Kumar Kanth, AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 1Section 92CSection 92C(3)

SUPRIYA NAGENDLA,SECUNDERABAD vs. ITO., WARD-4(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1521/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1521/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Smt. Supriya Nagendla Vs. Income Tax Officer Secunderabad Ward 4(1) Pan:Aaupn8127B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Assessee Smt. Supriya Nagendla राज" व "ारा/Revenue By:: Shri Abhinav Pitta, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Supriya Nagendla (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.08.2025 For The A.Y 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Assessee Smt. Supriya NagendlaFor Respondent: : Shri Abhinav Pitta, Sr. DR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 17(3)

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

VIRENDER MALIK,SAGORE vs. INCOME TAX OFFICER, WARD 11(4), PUNE

In the result, appeal of the Assessee is partly allowed

ITA 1810/PUN/2025[2020-21]Status: DisposedITAT Pune19 Sept 2025AY 2020-21

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 10(14)Section 10(14)(ii)Section 143(3)Section 24Section 250Section 80CSection 80T

VIRENDER MALIK,SAGAR vs. INCOME TAX OFFICER, WARD 11(4), PUNE

In the result, appeal of the Assessee is partly allowed

ITA 1809/PUN/2025[2020-21]Status: DisposedITAT Pune19 Sept 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 10(14)Section 10(14)(ii)Section 143(3)Section 24Section 250Section 80CSection 80T

SACHIN NOTIFIED AREA,SURAT vs. PR. CIT, SURAT, SURAT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 247/SRT/2024[2014-15]Status: DisposedITAT Surat10 Sept 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

SACHIN NOTIFIED AREA,SURAT vs. PR. CIT, SURAT, SURAT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 246/SRT/2024[2013-14]Status: DisposedITAT Surat10 Sept 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT, CENT.CIR-1, PATNA, PATNA

In the result, the appeal filed by the assessee is allowed

ITA 152/PAT/2025[2003-04]Status: DisposedITAT Patna08 Sept 2025AY 2003-04

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 234ASection 250Section 271(1)(c)

MAHADEO AHILAJI VIR,PUNE vs. ACIT, NFAC, PUNE

In the result, appeal of the assessee is allowed

ITA 1532/PUN/2025[2018-19]Status: DisposedITAT Pune20 Aug 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1532/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-19 Mahadeo Ahilaji Vir, Vs Acit, Nfac, 469, Balaji Nagar, Pune Ganesh Nagar 2, Medankarwadi, Chakan Khed, Rajgurunagar, Pune-410501 Maharashtra Pan-Afdpv2328A Appellant Respondent

For Appellant: Shri Bhavesh Lodha &For Respondent: Shri Harshit Bari, Addl
Section 142(2)Section 143(3)Section 250

RANBIR SINGH SOROUT,FARIDABAD vs. ITO, WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

ITA 54/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Aug 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 36(1)(va)Section 37(1)Section 43

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

ITA 6159/MUM/2024[2021-22]Status: DisposedITAT Mumbai16 Jun 2025AY 2021-22

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Ketan VajaniFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 143(1)(a)Section 154Section 250

SHRI DILIP J. THAKKAR ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(4), MUMBAI

In the result, appeal of the assessee is allowed on merits

ITA 6408/MUM/2024[2006-07]Status: DisposedITAT Mumbai30 May 2025AY 2006-07

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 132(1)Section 153ASection 271(1)(c)

BAMISHA SHARAD NAGDA,MUMBAI vs. CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, the appeal of assesseeis allowed for statistical purpose

ITA 1388/MUM/2025[2017-2018]Status: DisposedITAT Mumbai20 May 2025AY 2017-2018

Bench: Shri Pawan Singh(Physical Hearing) Bamishasharadnagda Ito,Ward-3(5), Thane A-504, Orbit Towers, Nathpai Nagar, Vs B-Wing, 6Th Floor, Ghatkopar East, Mumbai-400077. Ashar It Park, Road No. 16Z, [Pan No. Adlpn 6590 Q Wagle Estate, Thane-West, Maharashtra-400604. Appellant / Assessee Respondent / Revenue

Section 10Section 143Section 143(1)Section 143(1)(a)Section 254(1)

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 231/JPR/2025[2023-24]Status: DisposedITAT Jaipur08 May 2025AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 154Section 250

BHARGAVKUMAR PARSOTTAMBHAI PATEL HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

ITA 2083/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

For Appellant: Shri Biren Shah, AR
Section 115BSection 143(1)Section 250(6)Section 253(6)

ARUN GOPILAL SAMNANI,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

ITA 2082/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

For Appellant: Shri Biren Shah, AR
Section 115BSection 143(1)Section 250(6)Section 253(6)

ACIT, MUMBAI CITY vs. DEEJAY STOCKS PVT LTD, BORIVALI MAHARASHTRA

In the result, appeals of the assessee and revenue are allowed for statistical purposes

ITA 4668/MUM/2024[2016]Status: DisposedITAT Mumbai21 Apr 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 139Section 147Section 271(1)(c)Section 271ASection 272A(1)(d)

DCIT-CC-7(1), MUMBAI, MUMBAI vs. KOPRAN LIMITED, MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 4625/MUM/2024[2022-23]Status: DisposedITAT Mumbai17 Apr 2025AY 2022-23

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri. Bhupendra Karkhanis a/w. ShriFor Respondent: Shri. Biswanath Das-CIT DR
Section 115BSection 143(1)Section 143(1)(a)Section 234BSection 234CSection 250Section 40Section 41Section 43B

JAYAKRISHNAN GOPALAKRISHNAN,COCHIN vs. ITO, CORPORATE WARD 2(5), COCHIN

In the result, the appeal filed by the assessee stands dismissed

ITA 895/COCH/2024[2020-21]Status: DisposedITAT Cochin27 Mar 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2020-21 Jayakrishnan Gopalakrishnan .......... Appellant Chambady House, 49/44-A, Chambady Road Elamakkara P.O., Cochin 682026 [Pan: Agupg6237H] Vs. The Income Tax Officer .......... Respondent Corporate Ward-2(5), Cochin

For Appellant: Shri P.T. Joy, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 10Section 143(3)Section 17Section 17(3)

Showing 1–20 of 26 · Page 1 of 2