Section 52 of the Income Tax Act

The decision most relied on for Section 52 is Tata Consultancy Services Ltd. v. DCIT (154 Taxmann.com 372), cited in 3 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 52

Tata Consultancy Services Ltd. v. DCIT
154 Taxmann.com 372 · 2023 · ITAT
3
citing judgments

Judgments on Section 52

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/186/2011HC Telangana21 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 151Section 96

Commissioner of Income Tax vs. Agrilcultural Market Committee

ITTA/148/2011HC Telangana20 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 151Section 96

Commissioner of Income Tax vs. Shivakami Co. Pvt. Ltd

CIVIL APPEAL No. 1532/1974Supreme Court18 Mar 1986

Bench: 2 Judges

Section 12Section 12B

Tiwari Kanahaiyalal Etc vs. The Commissioner of Income Tax, Delhi

In the result all the appeals fail and are dismissed

CRIMINAL APPEAL No. 28/1971Supreme Court13 Mar 1975

Bench: 2 Judges

Section 28Section 28(4)Section 297(1)

I. C. I. (India) Private Ltd vs. C. I. T., West Bengal

In the result the appeal is allowed and ithe order of the High

CIVIL APPEAL No. 1308/1970Supreme Court20 Jan 1972

Bench: 2 Judges