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Repealed by the Income-tax Act, 2025 from 1 April 2026.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.
- Shrimant Padmaraje R. Kadambande v. Commissioner of Income Tax, Pune
- Y.P. Chawla and Ors v. M.P. Tiwari and Anr.
- Dagi Ram Pindi Lal and Anr v. Trilok Chand Jain and Ors.
- Saharanpur Electric Supply Co. Lid. Etc. Etc. v. Commissioner of Income-Tax Etc. Etc.
- Continental Construction Ltd. v. Commissioner of Income-Tax, Central-I
- Indian Tube Co. (P) Ltd v. Commissioner of Income-Tax, Calcutta
- Commissioner of Income-Tax, Gujarat v. Arvind Mills Ltd.
- Radhasoami Satsang, Saomi Bagh,Agra v. Commissioner of Income Tax
- Commissioner of Income-Tax, Haryana Etc. Etc. v. Krishna Copper Steel Rolling Mills Jagadhri Etc. Etc.
- Navnit Lal Sakar Lal v. Commissioner of Income Tax
- Mahadeo Prasad Bais (Dead} v. Income-Tax Officer 'A' Ward, Gorakhpur and Atjr.
- Commissioner of Income Tax, Gujarat v. Cellulose Products of India Ltd.
- Central Provinces Manganese Ore. Co. Ltd. v. I.T.O., Nagpur
- Vania Silk Mills (P) Ltd. v. Commissioner of Income-Tax, Ahmedabad
- Attar Singh Gurmukh Singh v. Income Tax Officer, Ludhiana Etc.
- Vijaya Laxmi Sugar Mills Ltd. v. Commissioner of Income Tax, Kanpur
- Motilal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi Etc.
- Garden Silk Weaving Factory, Surat v. Commissioner of Income Tax, Gujarat, Ahmedabad
- A.L.A. Firm v. Commissioner of Income Tax, Madras
- Commissioner of Income Tax, West Bengal v. Wesman Engg. Co. (P.) Ltd.
- Commissioner of Income Tax, Calcutta v. British Paints India Ltd
- Mahabir Cold Storage v. Commissioner of Income Tax, Patna
- Income Tax Officer, Cuttack and Ors. v. Biju Patnaik
- Union of India and Anr. v. U.P. State Ware Housing Corporation
- Bikaner Gypsums Ltd. v. Commissioner of Income Tax, Rajasthan
- Poonjabhai Varmalidas v. Commissioner of Income Tax, Ahmedabad
- Jute Corporation of India Ltd. v. Commissioner of Income Tax and Anr.
- Saraswati Industrial Syndicate Ltd. v. C.I.T., Haryana, Himachal Pradesh, Delhi
- U.P. State Road Transport Corporation v. Muniruddin
- Northern Corporation v. Union of India and Ors.
- Shashikant Laxman Kale and Anr. v. Union of India and Anr.
- Smt. Kusum Lata Singhal v. Commissioner of Income Tax Rajasthan, Jaipur and Ors.
- Commissioner of Income-Tax, Madras v. K.R. Sadayappan
- Smt. Shanti Devi L. Singh and Anr. v. Tax Recovery Officer and Ors.
- M.B. Abdulla v. Commissioner of Income-Tax, Kerala
- Devi Cine Projector Manufacturing Co., Etc. Etc. v. Commissioner of Income Tax
- Keshavji Ravji & Co. Etc. Etc. v. Commissioner of Income Tax
- Life Insurance Corporation of India & Anr. v. Gangadhar Vishwanath Ranade (Dead) by Lrs.
- Electronics Corporation of India Ltd. v. Commissioner of Income Tax & Anr.
- Gujarat Travancore Agency, Cochin v. Commissioner of Income-Tax, Kerala, Ernakulam