Section 96 of the Income Tax Act

Income-tax Act, 2025: s.179

Section 96 of the Income-tax Act, 1961 corresponds to section 179 (Impermissible avoidance arrangement) of the Income-tax Act, 2025.

Read section 179 of the 2025 Act

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

68 judgments on BharatTax turn on Section 96.

Judgments on Section 96

The Commissioner of Income Tax vs. M/S Lm Windpower (India)

The appeal stands disposed of in terms of the

ITA/138/2014HC Karnataka17 Apr 2015

Bench: The Hon'Ble Mr. Justice V. Srishananda R.F.A. No.138/2014 (Mon)

Section 96

The Commissioner of Income Tax vs. Gourawwa B Gornal

The appeal is dismissed

RP/100148/2014HC Karnataka27 Feb 2015

Bench: A.N.VENUGOPALA GOWDA

Section 96

Official Liquidator

The appeal is dismissed with cost by confirming the judgment and

OLR/2/2015HC Karnataka05 Feb 2015

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Regular First Appeal No.2 Of 2015 (Mon) Between: M/S. P. L. Rhishik Constructions (P) Ltd, No.11/4, Suvarna Bhavan, Mazzanine Floor, Queens Road, Bangalore – 560052

The Commissioner of Income Tax (TDS) vs. M/S. Ice Network (P) Ltd

The appeal is disposed of in

RP/179/2013HC Karnataka09 Jan 2015

Bench: The Hon'Ble Mr Justice Anant Ramanath Hegde Regular First Appeal No. 179 Of 2013 (Dec/Pos) Between:

Section 151Section 96

Commissioner of Income Tax vs. M/s Y.Ramakrishna and others

ITTA/172/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 1Section 151Section 96

Commissioner of Income Tax Delhi vs. Modi Xerox

ITA/206/2008HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 96

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/186/2011HC Telangana21 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 151Section 96

Commissioner of Income Tax vs. Agrilcultural Market Committee

ITTA/148/2011HC Telangana20 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 151Section 96