Section 89 of the Income Tax Act

Income-tax Act, 2025: s.157

Section 89 of the Income-tax Act, 1961 corresponds to section 157 (Relief when salary, etc., is paid in arrears or in advance) of the Income-tax Act, 2025.

Read section 157 of the 2025 Act

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

65 judgments on BharatTax turn on Section 89.

Judgments on Section 89

Prbhakar Mhatre, Thane vs. ITO WD 3(1), Thane

Appeals are allowed for statistical purpose

ITA 5856/MUM/2015[2010-11]Status: DisposedITAT Mumbai05 Aug 2016AY 2010-11

Bench: Income Tax Appellate Tribunal, Bench “D” Mumbai Before Shri B R Baskaran & Shri Pawan Singh

Pr. Commissioner of Income Tax-Delhi -III vs. Fortune Technocomps (P) Ltd

ITA/313/2016HC Delhi13 May 2016

Bench: The Delhi High Court Mediation & Conciliation Centre On 12Th May, 2017 As Per The Following Terms & Conditions- A) The Parties To This Settlement Agreement With Their Respective Free Will & Consent & Without Any Pressure Have Accepted The Legality & Validity Of Registered Will Dated 15.10.2007 & Codicil Dated 20.06.2012 Executed By Late Dr. Yogesh Chander Verma. B) That Of Parties & Beneficiaries Shall Submit Their No Objection For Grant Of Probate/Letters Of Administration On The Next Date Of Hearing I.E. 16.05.2017 With Regard To Will Dated 15.10.2007 & Codicil Dated 20.06.2012.

Section 16Section 89

Sri Anupam Biswas, Kolkata vs. ITO, Ward-27(2), Kolkata

In the result, the appeal by the Assessee is allowed

ITA 2198/KOL/2014[2004-2005]Status: DisposedITAT Kolkata09 Dec 2015AY 2004-2005

Bench: Hon’Ble Shri N.V.Vasudevan, Jm] Assessment Year : 2004-05

For Appellant: Shri Manoj Tiwari, FCAFor Respondent: Shri Sudipta Guha, JCIT
Section 10Section 143(1)Section 148Section 3Section 89

Renuka Datla vs. Comnr. of Income Tax Karnataka

C.A. No.-004731-004731 - 2000Supreme Court17 Dec 2002
For Respondent: CKoamrmniastsaikoane&rAonfr.Income Tax
Section 87Section 88Section 89Section 95

Smt. Sushila Rani vs. Commissioner of Income Tax and Anr

CIVIL APPEAL No. 938/2002Supreme Court04 Feb 2002

Bench: 2 Judges

Section 245Section 90Section 90(1)Section 90(2)