Section 56(2)(vi) of the Income Tax Act

Income-tax Act, 2025: s.92

Section 56(2)(vi) falls under section 56 of the Income-tax Act, 1961, which corresponds to section 92 (Income from other sources) of the Income-tax Act, 2025.

Read section 92 of the 2025 Act

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

The decision most relied on for Section 56(2)(vi) is Satendra Kaushik v. ITO (106 Taxmann.com 244), cited in 3 of the 48 judgments on BharatTax that turn on this section.

Leading authorities on Section 56(2)(vi)

Satendra Kaushik v. ITO
106 Taxmann.com 244 · 2019 · Reported
3
citing judgments

Judgments on Section 56(2)(vi)

Sh. Gaurav Mittal, Delhi vs. ITO, New Delhi

In the result we reverse the order of the learned Commissioner of Income-tax (Appeals) and delete the addition of Rs

ITA 5793/DEL/2013[2010-11]Status: DisposedITAT Delhi07 Mar 2016AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishigaurav Mittal, Ito, 4861-62, Ganesh Bazar, Ward-29(1), Vs. Cloth Market, New Delhi Delhi Pan:Alhpm1926H (Appellant) (Respondent)

For Appellant: Shri R.S.Singhvi, CAFor Respondent: Shri Robin Rawal, Sr. DR
Section 68

DCIT, New Delhi vs. Shri Vikrant Puri, New Delhi

In the result, this Appeal filed by the Revenue

ITA 608/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Mar 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. V.K. Agarwal, ARFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 56(2)(vi)

Vikrant Puri, New Delhi vs. ACIT, New Delhi

In the result, this Appeal filed by the Revenue

ITA 5789/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Mar 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. V.K. Agarwal, ARFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 56(2)(vi)

Vikrant Puri, New Delhi vs. ACIT, New Delhi

In the result, this Appeal filed by the Revenue

ITA 142/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Mar 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. V.K. Agarwal, ARFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 56(2)(vi)

Sh. Harjit Singh Chadha, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee stands allowed for statistical

ITA 2094/DEL/2014[2009-10]Status: DisposedITAT Delhi26 Oct 2015AY 2009-10

Bench: Shri H.S. Sidhua.Y. : 2009-10 Harjit Singh Chadha, Vs. Dcit, Central Circle-23, C-348, Defence Colony, Ara Centre, New Delhi – 110 024 Jhandewalan Extn., (Pan : Aadpc4802B) New Delhi – 55

For Appellant: Sh. Adhir K. Samal, CA & MsFor Respondent: Sh. Sujit Kumar, Sr. DR
Section 56(2)(vi)

Gaurav Vora, Mumbai vs. I.T.O. 16(3)(2), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1750/MUM/2011[2005-06]Status: DisposedITAT Mumbai13 Oct 2015AY 2005-06

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2005-06 Gaurav Vora, Ito 16(3)(2) Iswar Niwas, 18/32, बनाम/ Khetwadi, 5Th Lane, Vs. Junction,252, S.V. Rd. Mumbai- Mumbai -400004 (Assessee) (Revenue) P.A. No.Abwpv7562R "नधा"रती क" ओर से / Assessee By None राज"व क" ओर से / Revenue By Shri S. S. Kumaran (Dr)

Section 143(3)Section 56(2)(vi)Section 68

Rajinder Mohan Lal vs. Deputy Commissioner of Income Tax, Chd

ITA/224/2012HC Punjab & Haryana01 Aug 2013
Section 10Section 143(3)Section 56Section 56(2)(vi)

CIT vs. Meera Goyal

The appeal is dismissed

ITA/1263/2011HC Delhi17 Jan 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Karan Khanna, Sr. Standing Counsel with MsFor Respondent: Mr Simran Mehta with Ms Inklee Roy and Ms
Section 144ASection 51