What is the leading case on Section 166 of the Income Tax Act?

N.V. Shanmugam & Co. v. CIT (57 ITR 321) is the decision most relied on for Section 166, cited in 9 judgments.

Which cases are most cited on Section 166?

N.V. Shanmugam & Co. v. CIT (57 ITR 321) — 9 citing judgments.

How many judgments are there on Section 166?

BharatTax indexes 143 ITAT, High Court and Supreme Court judgments that turn on Section 166 of the Income Tax Act, 1961.

Section 166 of the Income Tax Act

The decision most relied on for Section 166 is N.V. Shanmugam & Co. v. CIT (57 ITR 321), cited in 9 of the 143 judgments on BharatTax that turn on this section.

Leading authorities on Section 166

N.V. Shanmugam & Co. v. CIT

57 ITR 321 · 1965 · Supreme Court

citing judgments

Judgments on Section 166

ACIT, Meerut vs. Sh. Ashish Gupta, Meerut

In the result, the appeal of the Revenue is dismissed

ITA 328/DEL/2021[2017-18]Status: DisposedITAT Delhi02 Apr 2024AY 2017-18

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Rohit Agarwal, CAFor Respondent: Sh. Kanv Bali, Sr. DR

Section 14ASection 14A(2)Section 48

Director of Income Tax [Exemptions] vs. Exhibition Society

ITTA/341/2008HC Telangana16 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 166Section 173Section 279

Dinroze Estate, Hyderabad vs. ITO, Ncw-9(5), Chennai

The appeal stand allowed

ITA 358/CHNY/2023[2014-15]Status: DisposedITAT Chennai09 Aug 2023AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.358/Chny/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Dinroze Estate Ito बनाम 12A, Wellington Plaza, Non -Corporate Ward-9(5), / Vs. 90, Anna Salai,Chennai-600 002. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaad-1408-J (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Venugopalan ( Ca) - Ld.Ar !"थ"कीओरसे/Respondent By : Shri D.Hema Bhupal (Jcit)- Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2014-15 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 24-01-2023 In The Matter Of Rectification Intimation U/S 154 Issued By Centralized Processing Centre, Bengaluru (Cpc) On 10-07-2019.The Assessee Is Assessed As An Association Of Person (Aop). The Return Of The Estate Was Filed Considering The Provisions Of Sec. 161 Of The Act.

For Appellant: Shri S. Venugopalan ( CA) - Ld.ARFor Respondent: Shri D.Hema Bhupal (JCIT)- Ld.Sr. DR

Section 143(1)Section 154Section 161Section 166

Principal Commissioner of Income Tax 1, Kolkata vs. M/S Dozco Infratech Pvt Ltd

ITAT/119/2023HC Calcutta07 Aug 2023

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Respondent: Mr. Debasish Saha, Adv

Section 166Section 170

Vidhyawati Khanna Trust, New Delhi vs. ACIT, Circle-29(1), New Delhi

In the result, appeal of the assessee is partly allowed as indicated

ITA 7884/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Apr 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7884/Del/2019 िनधा"रणवष"/Assessment Year:2010-11 बनाम Vidhyawati Khanna Trust, Acit S-101, Pachshila Park, Vs. Circle 29(1) New Delhi. New Delhi. Pan No. Aaatv9898B अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 161(1)Section 166Section 26

Principal Commissioner of Income Tax 1 Kolkata vs. Lanshree Products and Services Ltd

ITAT/54/2023HC Calcutta31 Mar 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 166

Principal Commissioner of Income Tax Central 1 Kolkata vs. M/S Guru Nanak Educational Trust

ITAT/66/2023HC Calcutta22 Mar 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 166

Commissioner of Income Tax (Exemptions) vs. Sri Guru Nanak Devji Religious and Charitable Trust

The appeal stands allowed on contest against respondents-

ITA/4/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

For Appellant: Mr Sanjay Paul, Advocate

Section 159Section 166

Principal Commissioner of Income Tax 5 Kolkata vs. Ankit Nahata

ITAT/73/2022HC Calcutta06 Feb 2023

Bench: The Learned Tribunal For Getting Compensation On The Ground He Sustained Severe Bodily Injury & Became Permanents Disabled Due To The Rash & Negligent Driving Of The Driver Of The Offending Vehicle Duly Insured Under The Policy Of

Section 166