Section 26A of the Income Tax Act

The decision most relied on for Section 26A is CIT v. Lanco Industries Ltd. (242 ITR 357), cited in 9 of the 40 judgments on BharatTax that turn on this section.

Leading authorities on Section 26A

CIT v. Lanco Industries Ltd.
242 ITR 357 · 2000 · High Court
9
citing judgments

Judgments on Section 26A

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 547/IND/2023[2017-18]Status: DisposedITAT Indore23 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 546/IND/2023[2016-17]Status: DisposedITAT Indore23 Jul 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 545/IND/2023[2015-16]Status: DisposedITAT Indore23 Jul 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 544/IND/2023[2014-15]Status: DisposedITAT Indore23 Jul 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 543/IND/2023[2013-14]Status: DisposedITAT Indore23 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)-1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 542/IND/2023[2012-13]Status: DisposedITAT Indore23 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

Chandrakant Manilal Shah and Anr vs. Commissioner of Income Tax, Bombay-II

CIVIL APPEAL No. 1187/1976Supreme Court24 Oct 1991

Bench: 3 Judges

Section 26A

Mahabir Cold Storage vs. Commissioner of Income Tax, Patna

CIVIL APPEAL No. 469/1976Supreme Court07 Dec 1990

Bench: 2 Judges

Section 31Section 33Section 33(1)

Commissioner of Income Tax, Bihar, Patna vs. Amar Singh Gowamal & Sons, Jharia, Dhanbad

CIVIL APPEAL No. 1912/1974Supreme Court17 Jul 1986

Bench: 2 Judges

Section 182Section 184Section 184(7)Section 26A

S.P. Gramophone Company vs. C.I.T Patiala

In the result the appeal fails and is dismissed with

CIVIL APPEAL No. 850/1974Supreme Court29 Jan 1986

Bench: 2 Judges

Section 185Section 26A

Commissioner of Income Tax Patlala vs. M/S. Jagannath Pyarelal

CIVIL APPEAL No. 124/1974Supreme Court29 Aug 1985

Bench: 2 Judges

Section 26ASection 66(2)

Mandyala Govindu & Co vs. Commissioner of Income Tax, Andhra Pradesh

CIVIL APPEAL No. 63/1971Supreme Court06 Oct 1975

Bench: 3 Judges

For Appellant: ( 1) S. 26A does not require that the instrument of partnership must specify
Section 13Section 253Section 26A

Sri Ramamohan Motor Service vs. Commissioner of Income-Tax, Hyderabad

CIVIL APPEAL No. 471/1970Supreme Court11 Apr 1973

Bench: 2 Judges

C. I. T. Andhra Pradesh vs. M/S. Vadde Pallaiah & Co

CIVIL APPEAL No. 1682/1970Supreme Court08 Mar 1973

Bench: 3 Judges

Section 26ASection 66

Shere Punjab Silk Stores, Delhi vs. Commissioner of Income-Tax, Delhi

CIVIL APPEAL No. 1690/1969Supreme Court11 Dec 1972

Bench: 2 Judges

Section 26Section 26A

K. D. Kamath & Co vs. C.I.T., Bangalore

In the result, we answer the question of law in the affirmative

CIVIL APPEAL No. 1242/1968Supreme Court11 Oct 1971

Bench: 2 Judges

C.I.T., West Bengal II, Calcutta vs. M/S. Electro House

CIVIL APPEAL No. 2376/1968Supreme Court02 Sept 1971

Bench: 2 Judges

Section 26Section 26ASection 33BSection 66Section 66(1)Section 66(2)

Khanjan Lal Sewak Ram vs. Commissioner of Income Tax, U.P

In the result this appeal fails and the same is dismissed with

CIVIL APPEAL No. 1947/1968Supreme Court31 Aug 1971

Bench: 2 Judges

€0Mmissioner of Income-Tax, Andhra Pradesh, Hyderabad vs. Jayalakshmi Rice and Oil Mills Contractor Co

The apPeal is allowed and the

CIVIL APPEAL No. 545/1967Supreme Court15 Jan 1971

Bench: 3 Judges

Section 26ASection 58

Commissioner of Income-Tax, Madhya Pradesh vs. Sir Hukumchand Mannalal & Co

CIVIL APPEAL No. 1774/1969Supreme Court20 Jul 1970

Bench: 2 Judges