Section 5(b) of the Income Tax Act

Income-tax Act, 2025: s.5

Section 5(b) falls under section 5 of the Income-tax Act, 1961, which corresponds to section 5 (Scope of total income) of the Income-tax Act, 2025.

Read section 5 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 5(b).

Judgments on Section 5(b)

M/S. Indian Dairy Machinery Co. Ltd vs. Asst. Commnr. of Commercial Taxes

C.A. No.-000584-000584 - 2008Supreme Court22 Jan 2008

Bench: DR. ARIJIT PASAYAT P. SATHASIVAM

For Respondent: Assistant Commissioner of Commercial Taxes

Section 17Section 17(6)Section 17(7)Section 22(1)Section 23(1)Section 5

The Income-Tax Officer, Bangalore vs. K. N. Guruswamy

CIVIL APPEAL No. 165/1956Supreme Court28 Apr 1958

Bench: And After The 'Retrocession-Re-Assessment Proceedings For Period Prior To R949·-Validity-Mysore Income"Tax Act, R92J (Mysore Y Of R923), S; 34-Mysore Income-Tax And,· Excess Profits Tax (Application To' • The Retroceded Area) (Emerg'Ency) Act; R-948 ~Myso:·E Xxxi Of April 28.