Section 66 of the Income Tax Act

Income-tax Act, 2025: s.101

Section 66 of the Income-tax Act, 1961 corresponds to section 101 (Total income) of the Income-tax Act, 2025.

Read section 101 of the 2025 Act

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

54 judgments on BharatTax turn on Section 66.

Judgments on Section 66

Parimisetti Seetharamamma vs. Commissioner of Income-Tax, Hyderabad

CIVIL APPEAL No. 201/1964Supreme Court21 Apr 1965

Bench: 3 Judges

Commissioner of Income Tax vs. Mugneeram Bangur & Co

CIVIL APPEAL No. 310/1964Supreme Court31 Mar 1965

Bench: 3 Judges

For Appellant: :; partners. The purchase price included sums for th.e val':1e

Alapati Venkataramiau vs. Commissioner of Income Tax Hyderabad

In the result, we answer the question referred to the High

CIVIL APPEAL No. 5/1964Supreme Court29 Mar 1965

Bench: 3 Judges

Income-Tax Officer, A-Ward, Sitapur vs. Murlidhar Bhagwandas, Lakhimpur Kheri

CIVIL APPEAL No. 130/1962Supreme Court29 Jan 1964

Bench: 5 Judges

The Petlad Turkey Red Dye Works Co. Ltd., Petlad vs. The Commissioner of Income-Tax, Bombay, Ahmedabad

CIVIL APPEAL No. 158/1962Supreme Court02 Nov 1962

Bench: 5 Judges

Kishinchand Chellaram vs. Commissioner of Income-Tax Central Bombay

CIVIL APPEAL No. 462/1960Supreme Court19 Apr 1962

Bench: 3 Judges

The Commissioner of Income-Tax, Bombay vs. The Scindia Steam Navigation Co. Ltd

CIVIL APPEAL No. 501/1957Supreme Court06 Apr 1961

Bench: The Arbitrator. In Spite Of That He Has Made The Award In The Terms In Which He Has Made It. There Appears To Be No Suggestion That The Arbitrator Acted Dishonestly. How Can It Then Be Said That This Award Is On Its Face Bad? Agreeing With The High Court We Dismiss This Appeal With Costs To The Contesting Respondent. Appeal Dismissed. The Commissioner Of Income-Tax, Bombay V. The Scindia Steam Navigation Co. Ltd. (S. K. Das, J. L. Kapur, M. Hidayatullah, J.C. Shah & T. L. Venkatarama Aryar, Jj.) Income-Tax-Reference-Scope-"Any Question Of Law Arising Out Of Such Order", Meaning Of-Indian Income Tax Act, I922 (Ii Of I922), As Amended By Income-Tax (Amendment) Act, I946 (Viii Of I946), Ss. 66, Rn(2)(Vii) Proviso. Bys. 66 (1) Of The Indian Income-Tax Act, 1922 "The Assessee Or The Commissioner May, By Application In The Prescribed Form ...... Require The Appellate Tribunal To Refer To The High Court Any Question Of Law Arising Out Of Such Order & The Appellate Tribunal Shal] ... Draw Up A Statement Of The Case & Refer It To • • ' I

National Cement Mines Industries, Ltd vs. Commissioner of Income-Tax, West Bengal, Calcutta

CIVIL APPEAL No. 84/1958Supreme Court17 Jan 1961

Bench: 3 Judges

The Commisslbner of Income-Tax, Punjab vs. Shri Thakur Das Bhargava, Advocate, Hissar

CIVIL APPEAL No. 236/1955Supreme Court27 Jul 1960

Bench: 3 Judges

Mrs. Kusumben D. Mahadevia vs. The Commissioner of Income-Tax, Bombay

CIVIL APPEAL No. 507/1957Supreme Court30 Mar 1960

Bench: 3 Judges

Section 66

Mcgregor & Balfour Ltd vs. The Commissioner of Income-Tax, West Bengal

CIVIL APPEAL No. 265/1956Supreme Court16 Mar 1959

Bench: 3 Judges

K.S. Rashid and Son vs. The Income Tax Investigation Commission, Etc

CIVIL APPEAL No. 118/1952Supreme Court22 Jan 1954

Bench: 5 Judges

For Appellant: /. N. Shroff
Section 5

Sardar Indra Singh and Sons Ltd vs. Commissioner of Income-Tax, West Bengal

CIVIL APPEAL No. 40/1952Supreme Court23 Sept 1953

Bench: 5 Judges

For Respondent: G. H. Rajadhyaksha
Section 10Section 66Section 8(1)

Commissioner of Income-Tax; Madras vs. Mtt. Ar. S. Ar. Arunachalam Chettiar

CIVIL APPEAL No. 10/1952Supreme Court22 Dec 1952

Bench: 3 Judges

For Appellant: P. K. MukheriiFor Respondent: G. H. Rajadhyaksha