Section 16 of the Income Tax Act

Income-tax Act, 2025: s.19

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

Read section 19 of the 2025 Act

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

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 54 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

Hareshkumar L. Udeshi, Rajkot-Gujarat vs. The Income Tax Officer, Ward-4(4), Rajkot-Gujarat

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

ITA 95/RJT/2014[2008-09]Status: DisposedITAT Rajkot10 Dec 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.95/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR
Section 10(14)Section 80G

ITO, Ward-48(4) vs. S.S. Ahluwalia

In the result the appeals filed by revenue stands allowed for statistical purposes, and the appeals filed by assessee in Income Tax as well as Wealth Tax become non est and are dismissed

ITA 2737/DEL/2003[1986-1987]Status: DisposedITAT Delhi13 Mar 2019AY 1986-1987

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 1985-86 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1985-86 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1986-87 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1986-87 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1987-88 Acit, Sh. S.S.Ahluwalia Vs. Investigation Circle – 8(1) F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1987-88 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi

Section 124Section 148Section 16

ITO, Ward-48(4) vs. S.S. Ahluwalia

In the result the appeals filed by revenue stands allowed for statistical purposes, and the appeals filed by assessee in Income Tax as well as Wealth Tax become non est and are dismissed

ITA 2736/DEL/2003[1986-1987]Status: DisposedITAT Delhi13 Mar 2019AY 1986-1987

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 1985-86 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1985-86 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1986-87 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1986-87 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1987-88 Acit, Sh. S.S.Ahluwalia Vs. Investigation Circle – 8(1) F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1987-88 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi

Section 124Section 148Section 16

ITO, Ward-48(4) vs. S.S. Ahluwalia

In the result the appeals filed by revenue stands allowed for statistical purposes, and the appeals filed by assessee in Income Tax as well as Wealth Tax become non est and are dismissed

ITA 2735/DEL/2003[1985-1986]Status: DisposedITAT Delhi13 Mar 2019AY 1985-1986

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 1985-86 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1985-86 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1986-87 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1986-87 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1987-88 Acit, Sh. S.S.Ahluwalia Vs. Investigation Circle – 8(1) F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1987-88 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi

Section 124Section 148Section 16

Shri S.S. Ahluwalia, New Delhi vs. ACIT, New Delhi

In the result the appeals filed by revenue stands allowed for statistical purposes, and the appeals filed by assessee in Income Tax as well as Wealth Tax become non est and are dismissed

ITA 2636/DEL/1997[1987-88]Status: DisposedITAT Delhi13 Mar 2019AY 1987-88

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 1985-86 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1985-86 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1986-87 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1986-87 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1987-88 Acit, Sh. S.S.Ahluwalia Vs. Investigation Circle – 8(1) F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1987-88 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi

Section 124Section 148Section 16

Shri S.S. Ahluwalia, New Delhi vs. ACIT, New Delhi

In the result the appeals filed by revenue stands allowed for statistical purposes, and the appeals filed by assessee in Income Tax as well as Wealth Tax become non est and are dismissed

ITA 2635/DEL/1997[1986-87]Status: DisposedITAT Delhi13 Mar 2019AY 1986-87

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 1985-86 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1985-86 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1986-87 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1986-87 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1987-88 Acit, Sh. S.S.Ahluwalia Vs. Investigation Circle – 8(1) F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1987-88 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi

Section 124Section 148Section 16

S.S. Ahluwalia, New Delhi vs. ACIT, New Delhi

In the result the appeals filed by revenue stands allowed for statistical purposes, and the appeals filed by assessee in Income Tax as well as Wealth Tax become non est and are dismissed

ITA 2868/DEL/1993[1987-88]Status: DisposedITAT Delhi13 Mar 2019AY 1987-88

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 1985-86 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1985-86 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1986-87 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1986-87 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1987-88 Acit, Sh. S.S.Ahluwalia Vs. Investigation Circle – 8(1) F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1987-88 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi

Section 124Section 148Section 16

Shri S.S. Ahluwalia, New Delhi vs. ACIT, New Delhi

In the result the appeals filed by revenue stands allowed for statistical purposes, and the appeals filed by assessee in Income Tax as well as Wealth Tax become non est and are dismissed

ITA 2866/DEL/1993[1985-86]Status: DisposedITAT Delhi13 Mar 2019AY 1985-86

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 1985-86 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1985-86 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1986-87 Acit, Sh. S.S.Ahluwalia Investigation Circle – 8(1) Vs. F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1986-87 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi Ay: 1987-88 Acit, Sh. S.S.Ahluwalia Vs. Investigation Circle – 8(1) F-5, South Extension New Delhi Part Ii, New Delhi Ay: 1987-88 Sh. S.S.Ahluwalia Acit, F-5, South Extension Vs. Investigation Circle – 8(1) Part Ii, New Delhi New Delhi

Section 124Section 148Section 16

Commissioner of Income Tax vs. Sinochem India Co. Pvt. Ltd

The appeal is allowed in the above terms

ITA/768/2018HC Delhi25 Jul 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 120Section 21(1)Section 21(4)

Sri Chituri Durga Rao vs. The State of Karnataka

WP/41507/2017HC Karnataka13 Dec 2017

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

Section 17

Nirmala Bagodi vs. The State of Karnataka

WP/41506/2017HC Karnataka13 Dec 2017

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

Section 17

Indira Mahila Mandal (Regd.) vs. The State of Karnataka and Ors

WP/202738/2017HC Karnataka18 Sept 2017

Bench: The Hon’Ble Mrs. Justice S.Sujatha Writ Petition No.202738/2017 (Gm-Ten) Between: Indira Mahila Mandal (Regd.) Jaffer Gunj, Station Area, Tq. Chittapur, Dist: Kalaburagi Represented By Smt. Indumati W/O Dhanaraj Aged About 30 Years, R/O Station Area, Jaffer Gunj, Chittapur Taluka-585 211 Dist: Kalaburagi …Petitioner (By Sri. Shivakumar Malipatil & Sri. Hanmanth M. Gilki, Advocates) And: 1. The State Of Karnataka By Its Secretary To Government, Department Of Backward Classes & Minorities, 1St Floor, Vikas Soudha, Bengaluru-560 001 2. The Deputy Commissioner Kalaburagi Dist: Kalaburagi-585 102

Section 16

Sh. Kanwarjeet Singh Monga, New Delhi vs. ITO, New Delhi

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

ITA 4460/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Jun 2017AY 2008-09

Bench: Shri R.S. Syalassessment Year : 2008-09 Kanwarjeet Singh Monga, Vs. Ito, 199, Dharamkunj Apartments, Ward 68(3), Plot No.40, Sector-9, Rohini, New Delhi. New Delhi. Pan: Aaqpm7125E

For Appellant: Shri Vinay Bahl, Advocate

M/S Fusion Coaching Redefined vs. Income Tax Officer Sas Nagar Mohali

The appeal stands dismissed

ITA/171/2017HC Punjab & Haryana27 Apr 2017
Section 260A

Sri. G. Shankar vs. Krishna Bhagya Jala Nigam Limited

WP/2243/2016HC Karnataka08 Sept 2016

Bench: The Hon’Ble Mr. Justice A S Bopanna

Pr. Commissioner of Income Tax-Delhi -III vs. Fortune Technocomps (P) Ltd

ITA/313/2016HC Delhi13 May 2016

Bench: The Delhi High Court Mediation & Conciliation Centre On 12Th May, 2017 As Per The Following Terms & Conditions- A) The Parties To This Settlement Agreement With Their Respective Free Will & Consent & Without Any Pressure Have Accepted The Legality & Validity Of Registered Will Dated 15.10.2007 & Codicil Dated 20.06.2012 Executed By Late Dr. Yogesh Chander Verma. B) That Of Parties & Beneficiaries Shall Submit Their No Objection For Grant Of Probate/Letters Of Administration On The Next Date Of Hearing I.E. 16.05.2017 With Regard To Will Dated 15.10.2007 & Codicil Dated 20.06.2012.

Section 16Section 89

The Principal Commissioner vs. The Belgaum Taluka Rural

In the result, the appeal stands dismissed with

ITA/100080/2015HC Karnataka06 Jan 2016

Bench: H.BILLAPPA,P.S.DINESH KUMAR

Section 16Section 2(24)(viia)Section 260ASection 5Section 80(2)(a)Section 80P(2)(a)Section 80P(4)

Pr. Commissioner of Income Tax-6 vs. M/S Northern Strips Ltd

ITA/522/2015HC Delhi21 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 34

Jawahar Dhirajlal Dholakia vs. Asstt. C I T

TAXAP/465/2000HC Gujarat05 Nov 2014
Section 16Section 17Section 17(1)

Income Tax Officer Tds Raipur vs. Naya Raipur Deve. Autho

TAXC/36/2013HC Chhattisgarh10 Jul 2014
Section 194Section 201Section 260ASection 64