Section 23A of the Income Tax Act

The decision most relied on for Section 23A is DCIT v. Kalindi Rail Nirman Engg. Ltd. (52 SOT 137), cited in 3 of the 45 judgments on BharatTax that turn on this section.

Leading authorities on Section 23A

DCIT v. Kalindi Rail Nirman Engg. Ltd.
52 SOT 137 · 2012 · ITAT
3
citing judgments

Judgments on Section 23A

Raghuvanshi Mills, Ltd vs. Commissioner of Income-Tax, Bombay

The appeal is allowed

CIVIL APPEAL No. 30/1957Supreme Court07 Dec 1960

Bench: 3 Judges

The Commissioner of Income-Tax, Bombay City, Bombay vs. Bipinchandra Maganlal and Co. Ltd., Bombay

CIVIL APPEAL No. 761/1957Supreme Court17 Nov 1960

Bench: 3 Judges

Sardar Baldev Singh vs. Commissioner of Income-Tax, Delhi & Ajmer

CIVIL APPEAL No. 317/1955Supreme Court02 Sept 1960

Bench: 5 Judges

Section 23A

The Commissioner of Income-Tax, Bombay City vs. The Khatau Makanji Spinning and Weaving Co. Ltd., Bombay

In the result, the appeal fails, and is dismissed

CIVIL APPEAL No. 303/1958Supreme Court04 May 1960

Bench: 3 Judges

M/S. Bhor Industries Ltd vs. The Commissioner of Income-Tax, Bombay· City I

CIVIL APPEAL No. 158/1960Supreme Court12 Jan 1960

Bench: 3 Judges