Question 1

What is the leading case on Section 16(1) of the Income Tax Act?

Accepted Answer

Ranjit Kumar Bose v. ITO (18 ITD 230) is the decision most relied on for Section 16(1), cited in 8 judgments.

Question 2

Which cases are most cited on Section 16(1)?

Accepted Answer

Ranjit Kumar Bose v. ITO (18 ITD 230) — 8 citing judgments; CIT v. AP Kalyanakrishnan (195 ITR 534) — 8 citing judgments; CIT v. Nippon (233 ITR 158) — 5 citing judgments; DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy v. DIT (147 ITD 409) — 3 citing judgments; Bholanath Pal v. ITO (23 Taxmann.com 177) — 3 citing judgments.

Question 3

How many judgments are there on Section 16(1)?

Accepted Answer

BharatTax indexes 31 ITAT, High Court and Supreme Court judgments that turn on Section 16(1) of the Income Tax Act, 1961.

Question 4

Which section of the Income-tax Act, 2025 corresponds to Section 16(1)?

Accepted Answer

Section 16(1) falls under section 16 of the Income-tax Act, 1961, which corresponds to section 19 (Deductions from salaries) of the Income-tax Act, 2025.

Section 16(1) of the Income Tax Act

Leading authorities on Section 16(1)

Judgments on Section 16(1)

Commissioner of Income Tax vs. Bharatkumar M Desai

Commissioner of Income Tax vs. Arvindbhai C Patel

Commissioner of Income Tax vs. Kirit H Shah

Commissioner of Income Tax vs. Chinubhai K Shah

Commissioner of Income Tax vs. Kiranbhai H Shelat

Commissioner of Income-Tax vs. V W Chemburkar

Commissioner of Income-Tax vs. P K Grover

Commissioner of Wealth-Tax vs. Shmatilal Popatlal

M/S. Lok Nath and Company, the Mall, Shimla vs. Commissioner of Wealth Tax, Patjala

M/S Loke Nath and Co. the Mall, Shimla vs. Commissioner of Wealth Tax Patiala

Badri Prasad and Ors. Etc vs. Collector of Central Excise & Ors. Etc