Section 86 of the Income Tax Act

Income-tax Act, 2025: s.310

Section 86 of the Income-tax Act, 1961 corresponds to section 310 (Share of member of association of persons or body of individuals in income of association or body) of the Income-tax Act, 2025.

Read section 310 of the 2025 Act

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

40 judgments on BharatTax turn on Section 86.

Judgments on Section 86

DCIT(CC) 5 1, Mumbai vs. Cemindia Projects Limited, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 7295/MUM/2026[2020-21]Status: DisposedITAT Mumbai10 Sept 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AAACT1426A

Section 115JSection 133(6)Section 133ASection 143(3)Section 14ASection 250Section 86

Commissioner of Service Tax vs. M/S Elegant Developers

C.A. No.-011744-011745 - 2025Supreme Court10 Nov 2025

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

Section 35LSection 65(105)(v)Section 65(88)Section 69Section 70Section 73(1)Section 75Section 76Section 77Section 78

DCIT., Circle-1(1), Hyderabad vs. M/S. Aragen Life Sciences Limited, Hyderabad

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

ITA 639/HYD/2025[2015-16]Status: DisposedITAT Hyderabad25 Jul 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.639/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Dy. Cit Vs. M/S. Aragen Life Sciences Ltd Circle 1(1) Hyderabad Hyderabad Pan:Aabcg3208J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sp Chidambaram, Advocate राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 22/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order

For Appellant: Shri SP Chidambaram, AdvocateFor Respondent: : Shri Narender Kumar Naik, CIT(DR)

Section 115JSection 80I

Saraj Dam, Siliguri vs. DCIT, Circle 1, Siliguri

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

ITA 867/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Jun 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 867/Kol/2025 Assessment Year: 2017-2018 Saraj Dam,………………………….………..………Appellant Behind Siliguri Special Jail, 3, Netaji Subhash Road, Subhash Pally, Siliguri-734001, W.B. [Pan:Aclpd0742P] -Vs.- Deputy Commissioner Of Income Tax,…...Respondent Circle-1, Siliguri, Aayakar Bhawan, Paribahan Nagar, Matigara, Dist. Darjeeling-734010, W.B. Appearances By: Shri Sujit Basu, Advocate & Shri Rajib Mukherjee, A.R., Appeared On Behalf Of The Assessee Shri Susanta Saha, , Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue

Section 143(1)Section 86

Adarsh Credit Cooperative Society Ltd., Ahmedabad vs. DCIT, Central Circle-1, Jodhpur

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

ITA 8/JODH/2024[2015-16]Status: DisposedITAT Jodhpur17 Mar 2025AY 2015-16

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 86

Adarsh Credit Cooperative Society Ltd., Ahmedabad vs. DCIT, Central Circle-1, Jodhpur

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

ITA 12/JODH/2024[2019-20]Status: DisposedITAT Jodhpur17 Mar 2025AY 2019-20

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 86

Adarsh Credit Cooperative Society Ltd., Ahmedabad vs. DCIT, Central Circle-1, Jodhpur

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

ITA 11/JODH/2024[2018-19]Status: DisposedITAT Jodhpur17 Mar 2025AY 2018-19

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 86

DCIT Cent. Cir-2(3), Mumbai vs. Soma Enterprises Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1824/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Feb 2023AY 2015-16

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 143(3)

M/S. Western Electricity Supply Company of Orissa Ltd., Sambalpur vs. ACIT, Circle-1(2), Bhubaneswar

In the result, appeals of both the assessees stand partly allowed

ITA 220/CTK/2020[2013-14]Status: DisposedITAT Cuttack01 Feb 2023AY 2013-14

For Appellant: Shri P.V.Rao/Sidharth Ranjan, CAsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 19

M/S. North Eastern Electricity Supply Company of Odisha Limited, Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, appeals of both the assessees stand partly allowed

ITA 17/CTK/2019[2013-14]Status: DisposedITAT Cuttack01 Feb 2023AY 2013-14

For Appellant: Shri P.V.Rao/Sidharth Ranjan, CAsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 19

M/S. North Electricity Supply Company of Odisha, Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, appeals of both the assessees stand partly allowed

ITA 16/CTK/2019[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

For Appellant: Shri P.V.Rao/Sidharth Ranjan, CAsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 19

Western Electricity Supply Company of Orissa Ltd., Sambalpur vs. ACIT, Circle-1(2), Bhubaneswar

In the result, appeals of both the assessees stand partly allowed

ITA 125/CTK/2018[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

For Appellant: Shri P.V.Rao/Sidharth Ranjan, CAsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 19

Agsri Agricultural Services Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(1), Hyderabad

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

ITA 1789/HYD/2018[2013-14]Status: DisposedITAT Hyderabad06 Jul 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Chary & Assessment Years: 2012-13 & 2013-14 Agsri Agricultural Services Vs. Ito,Ward-1(1) Private Limited Hyderabad 51/Slnt/L4-05 Gachibowli, Kondapur Road, Hyderabad-500 032

For Appellant: Shri C.S.subramaniyam, CAFor Respondent: Shri Kumar Aditya, Sr.AR

Section 142(1)

Agsri Agricultural Services Private Limited., Hyderabad vs. Income Tax Officer, Ward-1(1)., Hyderabad

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

ITA 1339/HYD/2017[2012-13]Status: DisposedITAT Hyderabad06 Jul 2022AY 2012-13

For Appellant: Shri C.S.subramaniyam, CAFor Respondent: Shri Kumar Aditya, Sr.AR

Section 142(1)

The State of Karnataka vs. Hassan Thermal Power Private Limited

WA/190/2020HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 4

Sri S G Manjunath vs. The Assistant Commissioner of Central Excise

Accordingly, writ petition stands dismissed with

WP/52871/2018HC Karnataka10 Dec 2019

Bench: The Hon’Ble Mrs.Justice S.Sujatha

ACIT, New Delhi vs. M/S Sheetal International Pvt. Ltd, New Delhi

In the result, the appeal filed by the revenue is dismissed

ITA 127/DEL/2016[2010-11]Status: DisposedITAT Delhi02 Jul 2019AY 2010-11

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2010-11 Acit Sheetal International Pvt. Ltd. G-81/A, 2Nd Floor, Central Circle-26, Room Vs 3Rd No.323, Floor, Ara Vijay Chowk, Laxmi Nagar, Centre, Jhandewalan Exten, New Delhi New Delhi Pan No. Aaacs3368N (Appellant) (Respondent)

Section 37(1)Section 86

Patel Engineering Ltd, Mumbai vs. DCIT Cen Cir 24 & 26, Mumbai

In the result, the ground raised by the assessee is allowed

ITA 9090/MUM/2010[2002-03]Status: DisposedITAT Mumbai22 May 2019AY 2002-03

Bench: Shri G.S. Pannuand Shri Pawan Singhm/S Patel Engineering Ltd., Dy. Commissioner Of Income Patel Estate Road, Jogeshwari Tax-8(2), Mumbai (Formerly Vs. (West), Mumbai-400102. Known Dcit Central 24&26, Mumbai). Pan: Aaacp2567L Appellant Respondent Appellant By : Shri Mayur Kisnadwala (Ar) Respondent By : Shri Ajay Kumar Keshari (Dr) Date Of Hearing : 30.04.2019 Date Of Pronouncement : 22.05.2019

For Appellant: Shri Mayur Kisnadwala (AR)For Respondent: Shri Ajay Kumar Keshari (DR)

Section 115JSection 143(3)Section 253Section 80ISection 85Section 86

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1510/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1509/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86