Section 27(1) of the Income Tax Act

Income-tax Act, 2025: s.25

Section 27(1) falls under section 27 of the Income-tax Act, 1961, which corresponds to section 25 (Interpretation) of the Income-tax Act, 2025.

Read section 25 of the 2025 Act

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

26 judgments on BharatTax turn on Section 27(1).

Judgments on Section 27(1)

Commissioner of Wealth Tax vs. Hindustan Motors Limited

In the result the judgment of the High Conrt is set aside and the

CIVIL APPEAL No. 849/1971Supreme Court10 Mar 1976

Bench: 2 Judges

Section 27(1)Section 29Section 7Section 7(1)Section 7(2)

Commissioner of Wealth Tax, West Bengal vs. Champa Kumari Singhi & Ors

The appeal is allowed and the question

CIVIL APPEAL No. 1090/1971Supreme Court19 Jan 1972

Bench: 3 Judges

Section 3

Commissioner of Wealth Tax, Bihar and Orissa vs. Kirpashankar Dayashankar Worah

In the result these a.ppeals are allowed and the answer given

CIVIL APPEAL No. 1478/1967Supreme Court29 Jul 1971

Bench: 2 Judges

Section 21

N vs. Narendranath versus Commissioner of Wealth Tax, Andhra Pradesh, Hyderabad

CIVIL APPEAL No. 1477/1968Supreme Court07 Mar 1969

Bench: 3 Judges

Section 3Section 45

H. H. Yeshwant Rao Ghorpade vs. The Commissioner of Wealth Tax, Bangalore

The appeals are allowed with costs here and in the High Court

CIVIL APPEAL No. 1133/1965Supreme Court06 May 1966

Bench: 3 Judges

Section 4(1)Section 4(1)(a)

Commissioner of Wealth Tax West Bengal vs. Imperial Tobacco Co. of India Lid

CIVIL APPEAL No. 1062/1966Supreme Court15 Apr 1966

Bench: 3 Judges