Section 41(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.38

Section 41(1)(a) falls under section 41 of the Income-tax Act, 1961, which corresponds to section 38 (Certain sums deemed as profits and gains of business or profession) of the Income-tax Act, 2025.

Read section 38 of the 2025 Act

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

62 judgments on BharatTax turn on Section 41(1)(a).

Judgments on Section 41(1)(a)

Anil Bansal H.U.F., Delhi vs. ITO Ward 51(1), Delhi

In the result, appeal filed by the assessee in ITA No

ITA 1276/DEL/2026[2018-19]Status: DisposedITAT Delhi21 May 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraanil Bansal Huf Vs. Ito 8/6457, Dev Nagar, Ward – 51(1), Karol Bagh New Delhi Delhi - 110005 Pan No. Aysps 5803 P (Appellant) (Respondent) Assessee By -None- Revenue By Shri Ravi Kant Choudhary, Sr. D.R. Date Of Hearing: 21.05.2026 Date Of Pronouncement: 21.05.2026

Section 143(2)Section 143(3)Section 41(1)(a)Section 69C

Raghib Ali, Kolkata vs. Income Tax Officer 44(2), Kolkata

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

ITA 966/KOL/2024[2021-2022]Status: DisposedITAT Kolkata21 Jul 2025AY 2021-2022

Bench: The Ld. Cit(A) Where An Exparte Order Was Passed, Dismissing The Assessee’S Appeal.

Section 250Section 41(1)(a)Section 68

DCIT 42 1 1, Mumbai vs. Pratap Uttam Purohit, Mumbai

ITA 2042/MUM/2025[2014]Status: DisposedITAT Mumbai16 Jun 2025
For Appellant: Shri Bharat KumarFor Respondent: Shri R. A. Dhyani
Section 131(1)(d)Section 143(1)Section 250Section 41(1)(a)Section 68Section 69C

R.L.Traders, Delhi vs. ACIT, Central Circle-17, New Delhi

ITA 3634/DEL/2024[2008-09]Status: DisposedITAT Delhi06 Jun 2025AY 2008-09

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

For Appellant: Sh. K.R. Manjani, Adv, &For Respondent: Ms. Harpreet Kaur Hansra, Sr
Section 143(2)Section 144Section 41(1)

Star Paper Mills Ltd., Kolkata vs. D.C.I.T., Circle - 4(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 2571/KOL/2024[2023-2024]Status: DisposedITAT Kolkata08 May 2025AY 2023-2024

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 41(1)(a)

Jasmine Buildmart (P) Ltd., New Delhi vs. JCIT (OSD), Central Circle-27, New Delhi

ITA 1624/DEL/2024[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 148Section 68

Jasmine Buildmart (P) Ltd., New Delhi vs. JCIT (OSD), Central Circle-27, New Delhi

ITA 1623/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Dec 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 148Section 68

Jasmine Buildmart (P) Ltd, New Delhi vs. JCIT (OSD), Central Cirle-27, New Delhi

ITA 1610/DEL/2024[2013-14]Status: DisposedITAT Delhi18 Dec 2024AY 2013-14

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 148Section 68

Vardhman Textiles Limited, Ludhiana vs. ACIT-Circle-1, Ludhiana

In the result, appeals of the Assessee are partly allowed whereas the Cross appeals of the Revenue are dismissed

ITA 61/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 Oct 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, Advocate and Shri Pankaj Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 80I

ACIT, Circle-1, Ludhiana vs. M/S Vardhman Textiles Ltd., Ludhiana

In the result, appeals of the Assessee are partly allowed whereas the Cross appeals of the Revenue are dismissed

ITA 117/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 Oct 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, Advocate and Shri Pankaj Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 80I

M/S Vardhman Textiles Limited, Ludhiana vs. ACIT, C-1, Ludhiana

In the result, appeals of the Assessee are partly allowed whereas the Cross appeals of the Revenue are dismissed

ITA 486/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh14 Oct 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, Advocate and Shri Pankaj Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 80I

DCIT, C-1, Ludhiana vs. M/S Vardhman Textiles Limited, Ludhiana

In the result, appeals of the Assessee are partly allowed whereas the Cross appeals of the Revenue are dismissed

ITA 260/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh14 Oct 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, Advocate and Shri Pankaj Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 80I

M/S Vardhman Textiles Limited, Ludhiana vs. DCIT, C-1, Ludhiana

In the result, appeals of the Assessee are partly allowed whereas the Cross appeals of the Revenue are dismissed

ITA 187/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh14 Oct 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, Advocate and Shri Pankaj Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 80I

ITO Ward - 13(1), New Delhi vs. Jagdamba Foods Ltd, Karnal

In the result, the appeal of the Revenue allowed for statistical purpose

ITA 661/DEL/2020[2013-14]Status: DisposedITAT Delhi23 Jul 2024AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Ms. Parul Singh, Sr. DR
Section 41(1)Section 41(1)(a)

Income Tax Officer, Ward-2(1), Hyderabad, Signature Towers, Kondapur vs. Green View Upvc Doors and Windows Private Limited, Hyderabad

In the result, appeal of the Revenue is treated as allowed for statistical purposes

ITA 373/HYD/2023[2016-17]Status: DisposedITAT Hyderabad15 Mar 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Waseem UR Rehman, DR
Section 1Section 41

Sabari Foundation P Ltd., Chennai vs. ITO Corporate Ward 6(1), Chennai

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

ITA 1343/CHNY/2018[2013-14]Status: DisposedITAT Chennai18 Nov 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 41(1)(a)

Principal Comm of Income Tax, Central 4, Kolkata vs. Graphite India Limited

ITAT/221/2017HC Calcutta14 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 38Section 41(1)(a)Section 80H

DCIT-8(2)(2), Mumbai vs. M/S Surbhit Impex Pvt. Ltd., Mumbai

In the result, the appeal is dismissed

ITA 3027/MUM/2019[2014-15]Status: DisposedITAT Mumbai17 Sept 2021AY 2014-15
Section 143(3)Section 41Section 41(1)(a)

Shri. Satyanarayan Nangalia, Mumbai vs. ITO 17 (3)(2), Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 7364/MUM/2019[2007-08]Status: DisposedITAT Mumbai30 Aug 2021AY 2007-08

Bench: Shri Shamim Yahya Accountantmember & Shri Pavan Kumar Gadaleassessment Year: 2007-08

For Appellant: Mr.Shankarlal Jain, ARFor Respondent: Mr. Vijay Kumar Menon, DR
Section 133(6)Section 142(1)Section 143(3)Section 41(1)(a)

Vijay Kumar Sharma, Kolkata vs. I.T.O., Ward-45(4), Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purpose

ITA 2275/KOL/2019[2014-15]Status: DisposedITAT Kolkata16 Jul 2021AY 2014-15

Bench: Shri P.M. Jagtap, Hon’Ble(Kz) & Shri A. T. Varkey, Hon’Ble] [Through Virtual Court] I.T.A. No. 2275/Kol/2019 Assessment Year: 2014-15 Vijay Kumar Sharma...........................................................................................................Appellant 278, Rabindra Sarani, 1St Floor, Kolkata – 700 007. [Pan: Aucps 5662 ] Vs Ito, Ward – 45(4), Kolkata...................……………….....................................................Respondent Appearances By: Shri Sunil Surana, Fca Appearing On Behalf Of The Assessee. Shri Sandeep Chaube, Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 13, 2021 Date Of Pronouncing The Order : July 16, 2021 Order Per P.M. Jagtap, Vice-(Kz)

Section 133(6)Section 142(1)Section 143(3)Section 3Section 41(1)(a)