How many judgments are there on Section 27?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 27 of the Income Tax Act, 1961.

Section 27 of the Income Tax Act

Q: What is the leading case on Section 27 of the Income Tax Act?

CIT v. Shambhu Investment Pvt. Ltd. (249 ITR 47) is the decision most relied on for Section 27, cited in 48 judgments. Income from letting out immovable property, even with ancillary services, is taxable as 'Income from House Property' if the dominant intention is to exploit the property itself, not to run a complex business providing integrated services. The classification depends on the assessee's primary object in exploiting the property.

Q: Which cases are most cited on Section 27?

CIT v. Shambhu Investment Pvt. Ltd. (249 ITR 47) — 48 citing judgments; T Vs. Dhoolie Tea Co. Ltd 231 ITR 65 (Cal); Township Read Estate Developers (India) (P) Ltd. v. ACIT (21 Taxmann.com 63) — 14 citing judgments; DHFL Venture Capital Fund v. ITO (157 ITD 60) — 4 citing judgments; Denso (Thailand) co. Ltd. v. ACIT (International Taxation) (163 Taxmann.com 257) — 4 citing judgments; CIT v. Bikaner Trading Co. Ltd. (78 ITR 12) — 4 citing judgments.

The decision most relied on for Section 27 is CIT v. Shambhu Investment Pvt. Ltd. (249 ITR 47), cited in 48 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 27

CIT v. Shambhu Investment Pvt. Ltd.

249 ITR 47 · 2001 · High Court

citing judgments

Income from letting out immovable property, even with ancillary services, is taxable as 'Income from House Property' if the dominant intention is to exploit the property itself, not to run a complex business providing integrated services. The classification depends on the assessee's primary object in exploiting the property.

T Vs. Dhoolie Tea Co. Ltd 231 ITR 65 (Cal); Township Read Estate Developers (India) (P) Ltd. v. ACIT

21 Taxmann.com 63 · Reported

citing judgments

DHFL Venture Capital Fund v. ITO

157 ITD 60 · 2016 · ITAT

citing judgments

Denso (Thailand) co. Ltd. v. ACIT (International Taxation)

163 Taxmann.com 257 · 2024 · High Court

citing judgments

CIT v. Bikaner Trading Co. Ltd.

78 ITR 12 · 1970 · Supreme Court

citing judgments

CIT v. New Shorrock Spg. & Mfg. Co. Ltd.

212 ITR 355 · High Court

citing judgments

Judgments on Section 27

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. MANISHA KAMAL KHETAN, MUMBAI

ITA 7891/MUM/2025[2023-24]Status: DisposedITAT Mumbai20 Feb 2026AY 2023-24

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 858/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 857/PUN/2025[2019-20]Status: DisposedITAT Pune19 Dec 2025AY 2019-20

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

DCIT, CIRCLE-1, SILIGURI, SILIGURI vs. SUSHIL MITRUKA, SILIGURI

In the result, the appeal of the Revenue is dismissed and the appeals of the assessee are allowed

ITA 1613/KOL/2025[2017-18]Status: DisposedITAT Kolkata18 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri SK Tulsian, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 139(1)Section 144BSection 147Section 148Section 148(2)

BIRLASOFT LIMITED,PUNE vs. DCIT, CIRCLE 8, PUNE

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

ITA 1116/PUN/2023[2018-19]Status: DisposedITAT Pune24 Nov 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Birlasoft Limited Dcit, Circle – 8, Pune 35 & 36, Rajiv Gandhi Infotech Vs. Park, Phase-1, Midc, Hinjawadi, Pune – 411057 Pan: Aaack7308N (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 30-09-2025 Date Of Pronouncement : 24-11-2025 O R D E R Per R.K. Panda, V.P: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.08.2023 Of The Ld. Cit(A) / Nfac, Delhi Relating To Assessment Year 2018-19. 2. Facts Of The Case, In Brief, Are That The Assesse Is A Public Limited Company & Is Engaged In The Business Of Computer & Software Services. It Filed Its Return Of Income On 29.11.2018 Declaring Total Income Of Rs.95,13,15,400/-. The Return Was Processed By The Cpc & An Intimation U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Was Passed On 25.01.2021 Determining The Total Income At Rs.1,00,23,03,750/-. The Case Was Selected For Complete Scrutiny Assessment Under The E-Assessment Scheme, 2019 On The Following Issues:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10ASection 10A(3)Section 143(1)Section 143(2)Section 27Section 36(1)(va)Section 51Section 80ISection 90

ACIT, CIRCLE-28(1), NEW DELHI vs. RAVI SHANKARAN, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 7624/DEL/2018[2009-10]Status: DisposedITAT Delhi29 Aug 2025AY 2009-10

Bench: Shri M. Balaganesh & Shri Vimal Kumaracit, Vs. Shri Ravi Shankaran, Circle-28(1), A-415, Sarita Vihar, New Delhi New Delhi (Appellant) (Respondent) Pan: Ammps0658L

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri H. K. Choudhary, CIT DR

Section 133(6)Section 143(3)Section 147Section 148Section 27

INCOME TAX OFFICER, WARD-10(1), DELHI, DELHI vs. PAWAN GOYAL, DELHI

In the result, appeals of Revenue in ITA Nos

ITA 5536/DEL/2024[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR

Section 148Section 148ASection 149

ITO WD 11(3)(1), MUMBAI, AAYAKAR BHAVAN MUMBAI vs. VALEE DEVELOPERS PRIVATE LIMITED, PLOT NO. , PARK ESTATE,

In the result, appeal of the Revenue is dismissed

ITA 4592/MUM/2024[2013-14]Status: DisposedITAT Mumbai22 May 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 147Section 148Section 148ASection 151ASection 69

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R

Section 154Section 250Section 253(5)

MAMMAYIL THEKKEPURAYIL MANSHOOR,KANNUR vs. DCIT (INTERNATIONAL TAXATION), KOCHI

In the result, appeals filed by the assessee stand partly allowed

ITA 681/COCH/2023[2007-08]Status: DisposedITAT Cochin29 Apr 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 139(1)Section 144CSection 148Section 149Section 27Section 5(2)

MAMMAYIL THEKKEPURAYIL MANSHOOR,KANNUR vs. DCIT (INTERNATIONAL TAXATION), KOCHI

In the result, appeals filed by the assessee stand partly allowed

ITA 679/COCH/2023[2006-2007]Status: DisposedITAT Cochin29 Apr 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 139(1)Section 144CSection 148Section 149Section 27Section 5(2)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-25(1), DELHI vs. VIKAS STRIPS PRIVATE LIMITED, DELHI

In the result, the appeal of the revenue is dismissed and Rule 27

ITA 2811/DEL/2024[2008-09]Status: DisposedITAT Delhi17 Apr 2025AY 2008-09

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaacit, Vs. Vikas Strips Pvt. Ltd, Circle-25(1), 10, Ashoka Park, Rohtak Delhi Road, Delhi (Appellant) (Respondent) Pan: Aabcv7134J

For Appellant: Shri Sandeep Goel, AdvFor Respondent: Shri Amit Katoch, Sr. DR

Section 143(3)Section 148Section 151Section 68

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), , GUNTUR vs. BBM ESTATES PRIVATE LIMITED, GUNTUR

In the result, Revenue appeal is allowed and the C

ITA 185/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam01 Apr 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnan.आ.अपी.सं /Ita No.185/Viz/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Acit Vs. Bbm Estates (P) Ltd Circle 1(1) Guntur Guntur Pan: Aaace2607G (Appellant) (Respondent) C.O No.12/Viz/2024 (Arising Out Of Ita No.1895/Viz/2024) Bbm Estates (P) Ltd Vs. Acit Guntur Circle 1(1) Pan: Aaace2607G Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Ca राज" व "ारा/Revenue By:: Shri Satyasai Rath, Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2025 घोषणा की तारीख/Pronouncement: 01/04/2025 आदेश/Order

For Appellant: Shri G.V.N. Hari, CAFor Respondent: : Shri Satyasai Rath, DR

DCIT., CENTRAL CIRCLE-1(3) , HYDERABAD vs. SUDHAKAR REDDY NALLA, HYDERABAD

ITA 776/HYD/2024[2016-17]Status: DisposedITAT Hyderabad01 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Smt. M. Narmada, CIT-DR &

Section 132Section 153CSection 69ASection 69C

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(1), MUMBAI vs. SMT REENA SUDHIR MEHTA , MUMBAI

The appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 1177/MUM/2023[1993-94]Status: DisposedITAT Mumbai01 Apr 2025AY 1993-94

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vijay Mehta, ARFor Respondent: Dr. P. Daniel (Spl. Counsel for the department), Sr. DR

Section 144Section 234ASection 249(4)Section 250

NIRANJAN BHAICHAND VORA,RAJKOT vs. THE ITO, WARD-1(2)(4), RAJKOT, RAJKOT

ITA 154/RJT/2023[2012-13]Status: DisposedITAT Rajkot24 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.154/Rjt/2023 Assessment Year: (2012-13) (Hybridhearing) Niranjan Bhaichand Vora. Vs. The Ito,Ward-1(2)(4), 402-Madhav Vrund Apartment, Rajkot. Opp. New Collector Office, Shroff Road, Rajkot-360001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaupv5497J (Assessee) (Respondent)

For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 50CSection 53A