What is the leading case on Section 8 of the Income Tax Act?

DIT v. Balaji Shipping UK Ltd. (253 CTR 460) is the decision most relied on for Section 8, cited in 18 judgments.

Which cases are most cited on Section 8?

DIT v. Balaji Shipping UK Ltd. (253 CTR 460) — 18 citing judgments; Mahimananda Mishra v. ACIT (343 ITR 350) — 13 citing judgments; DIT (International Taxation) v. Safmarine Container Lines (367 ITR 209) — 7 citing judgments.

How many judgments are there on Section 8?

BharatTax indexes 39 ITAT, High Court and Supreme Court judgments that turn on Section 8 of the Income Tax Act, 1961.

Section 8 of the Income Tax Act

The decision most relied on for Section 8 is DIT v. Balaji Shipping UK Ltd. (253 CTR 460), cited in 18 of the 39 judgments on BharatTax that turn on this section.

Leading authorities on Section 8

DIT v. Balaji Shipping UK Ltd.

253 CTR 460 · 2012 · High Court

citing judgments

Mahimananda Mishra v. ACIT

343 ITR 350 · 2012 · High Court

citing judgments

DIT (International Taxation) v. Safmarine Container Lines

367 ITR 209 · 2014 · High Court

citing judgments

Judgments on Section 8

CARTRADE FOUNDATION,MUMBAI vs. CIT (EXEMPTION) , MUMBAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 7924/MUM/2025[-]Status: DisposedITAT Mumbai27 Feb 2026

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Punit ShahFor Respondent: Shri Virabhadra Mahajan, Sr. DR

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(i)

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

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

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR

Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4) , CHENNAI

In the result, the appeal for the A

ITA 744/CHNY/2005[2000-01]Status: DisposedITAT Chennai26 Dec 2025AY 2000-01

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T

Section 132Section 148Section 15Section 158BSection 17(1)(iv)

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal for the A

ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T

Section 132Section 148Section 15Section 158BSection 17(1)(iv)

AFSANA BEGUM,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI

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

ITA 113/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Dec 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 139(4)Section 143(2)Section 143(3)Section 2(22)(e)Section 250Section 56

TALHA AGENCY,MODASA vs. PCIT-1, AHMEDABAD

In the result, appeal filed by the assessee stands allowed

ITA 279/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2017-18

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri Biren Shah & Shri Gulab ThakorFor Respondent: Shri Rignesh Das, CIT. DR

Section 263Section 5Section 5(3)Section 57Section 6Section 8

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA, KOTA vs. SH. VINOD KUMAR JAIN, KOTA

In the result, the appeal of the Department is allowed for statistical purposes

ITA 717/JPR/2025[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: NoneFor Respondent: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@

Section 115BSection 132(4)Section 68Section 69B

RAJKOT RUNNERS ASSOCIATION,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

ITA 18/RJT/2025[2024-25]Status: DisposedITAT Rajkot03 Nov 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.18/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2024-25 Rajkot Runners Association Cit (Exemption) बनाम Pavitra, 6-Africa Colony, B/H. Water Ahmedabad Tank, 150 Feet Ring Road, Rajkot Vs. Gujarat-360007 Pan : Aamcr2357N (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Darshak Thakkar, ARFor Respondent: Smt. Pallavi, CIT-DR

Section 8Section 80GSection 80G(5)(iii)

UNIMED TECHNOLOGIES LIMITED,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1425/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

ASSISTANT COMMISSIONER OF INCOMETAX, RACE COURSE, VADODARA vs. UNIMED TECHNOLOGIES LIMITED, HALOL PANCHMAHAL

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1423/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

DELTA AIR LINES, INC,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2051/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Oct 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 151Section 254(1)

MAHARASHTRA EX-SERVICEMEN CORPORATION,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 603/PUN/2025[-]Status: DisposedITAT Pune09 Oct 2025

Bench: Shri R. K. Panda & Ms. Astha Chandramaharashtra Ex-Servicemen Cit(Exemption), Pune Corporation Ltd. Vs. 2Nd Floor, Raigad Building, Ghorpadi, Pune – 411001 Pan: Aadcm4072C (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 15-07-2025 Date Of Pronouncement : 09-10-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 12ASection 2(15)

SKY HIGH LXXX LEASING COMPANY LIMITED ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX) CIRCLE 4(2)(1), MUMBAI

ITA 1549/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 143(3)Section 9(1)(vi)

CLG UNIVERSAL FOUNDATION,JODHPUR vs. CIT ( EXEMPTION),, JAIPUR

In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA

ITA 227/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 2(15)Section 8Section 80G(5)

NASSD ASSOCIATION OF SKILL AND SOCIAL DEVELOPMENT,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

ITA 973/CHNY/2025[-]Status: DisposedITAT Chennai22 Sept 2025

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 973/Chny/2025 िनधा(रण वष( / Assessment Year: - Nassd Association Of Skill & Cit (Exemptions) Social Development, Vs. Chennai. No. 1, K30C/6, 1St Main Road, Anna Nagar, Chennai - 600 102. Tamil Nadu. [Pan: Aaicn-6965-G] (,-थ+/Respondent) (अपीलाथ+/Appellant)

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mr. Bipin, C.N, CIT

Section 12ASection 12A(1)(ac)Section 8

SKC GYANYOG EVENTS ASSOCIATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI, DELHI

ITA 2255/DEL/2025[2025-26]Status: DisposedITAT Delhi17 Sept 2025AY 2025-26

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2025-26 Skc Gyanyog Events Vs Income-Tax Officer, Association, Ward-1, A-247, Ff Meera Bagh, Sonepat. Paschim Vihar, Near St Mark School, Sunder Vihar, Delhi – 110 087. Pan: Ablcs0641L (Appellant) (Respondent) Assessee By : Shri N.K. Chand, Advocate & Shri Manish Upneja, Ca Revenue By : Shri Jitender Singh, Sr. Dr Date Of Hearing : 02.09.2025 Date Of Pronouncement : 17.09.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 21.06.2024 Of The Commissioner Of Income-Tax (Exemption), Delhi (Hereinafter Referred To As The ‘Ld. Cit(E)’ For Short) U/S 12Ab(1)(B)(Iii)(B) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Ito, Rejecting The Application Filed In Form 10Ab For Registration U/S 12A(1)(Ac)(Iii) Of The Act.

For Appellant: Shri N.K. Chand, Advocate &For Respondent: Shri Jitender Singh, Sr. DR

Section 12ASection 12A(1)(ac)Section 8