Income-tax Act, 1961
Text as published by the Legislative Department, from the copy archived on 10 January 2020. Amendments made after that date and before the repeal may be missing; check the official Gazette for them.
Repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
861 Supreme Court judgments considering this law. Search within these.
- Central Board of Direct Taxes and Ors. v. Oberoi Hotels (India) Pvt. Ltd.
- Commissioner of Income-Tax, Tamil Nadu v. S. Balasubramanian
- Commissioner of Income Tax, Karnataka. Bangalore v. M/S. Shaan Finance (P.) Ltd. Bangalore Etc.
- Commissioner of Income Tax, Bhubaneshwar and Anr. v. Parmeshwari Devi Sultania and Ors.
- Bharat Commerce and Industries Ltd. v. The Commissioner of Income Tax, Central-Ii
- The Commissioner of Income Tax, Lucknow v. U.P. Forest Corporation
- M/S W.T. Suren and Co. Ltd v. Commissioner of Income Tax, Bombay
- Commissioner of Income Tax, Karnataka v. M/S Bedi and Company Pvt. Ltd.
- Commissioner of Income Tax v. Kerela State Industrial Development
- Commissioner of Income Tax, Delhi (Central-I) v. M/S. Continental Construction Ltd.
- The Commissioner of Income-Tax, Madras v. Urmila Ramesh
- Kishan Lal v. Union of India and Anr
- The Commissioner of Income Tax v. M/S. Express News Papers Ltd.
- Rashik Lal and Co. v. Commissioner of Income Tax, Orissa
- P. Sarada v. Commissioner of Income Tax (Central)
- Maddi Venkataraman v. Commissioner of Income Tax
- Commissioner of Fncome Tax, Bangalore v. Shree Man.Junathesware Packing Products and Camphor Works
- Commissioner of Wealth Tax, Gujarat-Iii, Ahmedabad v. Ellis Bridge Gymkhana Etc. Etc.
- M.V.Javal v. Mahajan Borewall and Co. and Ors.
- M/S. Sahney Steel and Press Works Ltd., Hyderabad Etc, Etc. v. Commissioner of Income Tax, Andhra Pradesh-I, Hyderabad
- Kartikeya v. Sarabhai v. Commissioner of Income Tax
- The Commissioner of Income Tax (Cntl.), Ludhiana v. M/S Hero Cycles Pvt. Ltd., Ludhiana Etc. Etc.
- Commissioner of Income Tax, Delhi v. Stepwell Industries Ltd. Etc. Etc.
- Gujarat Industrial Development Corporation v. The Commissioner of Income Tax
- Commissioner of Income Tax, Madras v. M/S. Rambal Private Ltd. Etc.
- The Commonwealth Trust Ltd. Calicut, Kerala v. The Commissioner of Income Tax, Kerala Ii, Ernakulam
- Thiru Arooran Sugars Ltd., Madras v. Commissioner of Income Tax, Madras
- R.M. Arunachalam Etc. v. Commissioner of Income Tax, Madras
- M/S South India Viscose Ltd. v. Commissioner of Income Tax
- M/S Sundaram Spinning Mills v. Commissioner of Income Tax, Madras
- Commissioner of Income Tax, Kanpur v. Nitya Nano Devkinandan
- Commissioner of Income Tax, Gujarat v. Mis. Electric Control Gear Mfg. Co.
- Commissioner of Income Tax, Amritsar v. Tattan Trust Amritsar Etc.
- Commissioner of Income Tax, Gujarat v. M/S. Artex Manufacturing Company
- The Vellore Electric Corporation Ltd. Etc. v. The Commissioner of Income Tax, Madras
- Pvssr Jagannatha Charyulu and Ors. v. State of Andhra Pradesh and Ors.
- Commissioner of Income Tax, Bihar v. Bankipur Club Ltd.
- M/S. Thiagarajar Charities, Madurai v. The Additional Commissioner of Income-Tax and Anr.
- Commissioner of Income Tax, Kanpur v. U.P. State Industrial Development Corporation
- Madras Industrial Investment Corporation Ltd. v. Commissioner of Income Tax, Tamil,Nadu I, Madras