Section 21 of the Income Tax Act

The decision most relied on for Section 21 is Bharat Sanchar Nigam Ltd. v. Tata Communication Ltd. (2022 SCC OnLine SC 1280), cited in 3 of the 35 judgments on BharatTax that turn on this section.

Leading authorities on Section 21

Bharat Sanchar Nigam Ltd. v. Tata Communication Ltd.
2022 SCC OnLine SC 1280 · 2022 · Reported
3
citing judgments

Judgments on Section 21

Bharat Govindji Thakker, Mumbai vs. Income Tax Officer 41(2)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4995/MUM/2025[2010-11]Status: DisposedITAT Mumbai27 Oct 2025AY 2010-11

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarbharat Govindji Thakker V/S. Income Tax Officer, Ward – 1, Pandurang Patil Niwas, बनाम 41(2)(1), Kautilya Bhavan, G N.S. Road, Mulund(West), Block Bkc, Gilban Area, Mumbai – 400 080, Bandra Kurla Complex, Bandra Maharashtra (East), Mumbai – 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaapt6987F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bharat G. Thakker & Shri Chintan ShethFor Respondent: Shri Leyaqat Ali Aafaqui ,(Sr. AR)
Section 144Section 147

Pr. Commissioner of Income Tax (Central), Ludhiana vs. Garg Acrylic Ltd

Appeal is disposed of accordingly

ITA/134/2025HC Delhi07 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 151

M/S Kaushal Silk Mills Pvt Ltd, Mumbai vs. ITO 4(2)(2), Mumbai

ITA 516/MUM/2020[2008-09]Status: DisposedITAT Mumbai10 Jan 2024AY 2008-09

Bench: Shri Kuldip Singh & Ms. Padmavathy Sassessment Year: 2008-09

For Appellant: Ms. Teena Jain, A.RFor Respondent: Mr. P.D. Chougule, Sr. A.R
Section 14Section 143(1)Section 143(3)Section 145(3)Section 147Section 148

The Institute of Chartered Accountants of India vs. Shri P P Joy

In the result, the petition is allowed

CP/89/2013HC Karnataka10 Feb 2022

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 21Section 21(5)Section 21(6)Section 22

Dr M Basappa Reddy vs. State of Karnataka

WP/12915/2021HC Karnataka25 Oct 2021

Bench: The Hon’Ble Mr. Justice K.Natarajan Writ Petition No.12915 Of 2021 (Gm-Res)

Section 120Section 13(1)(d)Section 13(2)Section 4(1)Section 482

Sri Jayaram vs. The State of Karnataka

WP/20316/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

M/S Mindtree Ltd vs. The Asst Commissioner of Income Tax

In the result, the petition is allowed

ITA/89/2013HC Karnataka25 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 21Section 21(5)Section 21(6)Section 22

Mr. David D Souza vs. Canara Bank

WP/21246/2017HC Karnataka28 Jan 2020

Bench: ARAVIND KUMAR,E.S.INDIRESH

Section 21

B V Malla Reddy vs. State of Karnataka

WA/849/2015HC Karnataka13 Sept 2019

Bench: R DEVDAS,L.NARAYANA SWAMY

Section 21Section 39Section 4

M/S. Shri Ram Chits Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad

In the result, this ground of appeal of the assessee is allowed

ITA 1993/HYD/2017[2014-15]Status: DisposedITAT Hyderabad08 Jun 2018AY 2014-15

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Shri C. Srinivas Reddy
Section 21

M/S. Shri Ram Chits Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad

In the result, this ground of appeal of the assessee is allowed

ITA 1992/HYD/2017[2013-14]Status: DisposedITAT Hyderabad08 Jun 2018AY 2013-14

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Shri C. Srinivas Reddy
Section 21

Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad vs. M/S. Shri Ram Chits Private Limited, Hyderabad

In the result, this ground of appeal of the assessee is allowed

ITA 1948/HYD/2017[2014-15]Status: DisposedITAT Hyderabad08 Jun 2018AY 2014-15

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Shri C. Srinivas Reddy
Section 21

Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad vs. M/S. Sriram Chits Private Limited, Hyderabad

In the result, this ground of appeal of the assessee is allowed

ITA 1947/HYD/2017[2013-14]Status: DisposedITAT Hyderabad08 Jun 2018AY 2013-14

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Shri C. Srinivas Reddy
Section 21

D.C.I.T., Circle-12(1), Kolkata vs. M/S Maco Corporation(India) Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 16/KOL/2017[2013-14]Status: DisposedITAT Kolkata14 Mar 2018AY 2013-14

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S. Viswanethra Ravi, Jm] Lt.A No. 16/Kol/2017 Assessment Year : 2013-14

For Appellant: Shri S. Dasgupta, Addl. CIT(DR)For Respondent: Shri Miraj D Shah, AR
Section 133ASection 143(3)Section 35Section 35(1)(ii)

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd vs. Commissioner of Income Tax Gwalior M.P

C.A. No.-006262-006262 - 2010Supreme Court16 Feb 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 12Section 12ASection 154Section 2(15)Section 21Section 260

Pr. Commissioner of Income Tax, Delhi-2 vs. M/S Bose Corporation (India) Pvt. L to

The appeal is allowed to the above extent

ITA/462/2016HC Delhi23 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 21Section 23Section 28

The Institute of Chartered Accountants of India vs. Shri G Girish

In the result, Civil Petition stands allowed

CP/91/2013HC Karnataka21 Jan 2016

Bench: S.SUJATHA,JAYANT PATEL

Section 21Section 21(5)Section 21(6)Section 22

Commissioner of Wealth Tax-I vs. Hhm Shri Jyotindrasinhji

Appeals are disposed of

TAXAP/1155/2008HC Gujarat26 Mar 2014

K. Ranjeet Mohan vs. Assistant Commissioner of Income-Tax

ITTA/519/2013HC Telangana31 Oct 2013
Section 12Section 21Section 21(2)

Comm. of Income Tax Vizag vs. M/S. R. Narayana Rao and Others

ITTA/3/2003HC Telangana21 Jun 2011

Bench: 31.03.G2 Has Not Be Considered For Computation Of Interest Income For Asst.Year 1Gg2-G3 Though The A I I I !

Section 21Section 256(1)Section 27Section 5