Income-tax Act, 1961

Act No. 43 of 1961 877 sections

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Repealed by the Income-tax Act, 2025 from 1 April 2026.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.

• Raj Dadarkar & Associates v. Acit-Cc-46
  2017 INSC 4579 May 2017Dismissed
• Godrej & Boyce Manufacturing Company Limited v. Dy. Commissioner of Income-Tax & Anr.
  2017 INSC 4518 May 2017Appeal(s) allowed
• M/S. Palam Gas Service v. Commissioner of Income Tax
  2017 INSC 4323 May 2017Dismissed
• Formula One World Championship Ltd. v. Commissioner of Income Tax, International Taxation - 3, Delhi & Anr.
  2017 INSC 38924 April 2017Disposed of
• M/S. Berger Paints India Ltd. v. C. I. T. Delhi-V
  2017 INSC 27928 March 2017Dismissed
• Commissioner of Income Tax-Gujarat-Ii v. Kwality Steel Suppliers Complex
  2017 INSC 127321 March 2017Dismissed
• M/S. Mcdowell & Company Ltd. v. Commissioner of Income-Tax, Karnataka Central, Bangalore
  2017 INSC 2209 March 2017Dismissed
• Balakrishnan v. Union of India & Ors.
  2017 INSC 125311 January 2017Appeal(s) allowed
• Gopal and Sons (Huf) v. Cit Kolkata-Xi
  2017 INSC 224 January 2017Dismissed
• C.I.T. & Anr v. Mis Yokogawa India Ltd
  2016 INSC 115216 December 2016Appeals disposed of.
• Maharao Bhim Singh of Kota Thr.Maharao Brij Raj Singh, Kota v. Commissioner of Income-Tax, Rajasthan-11, Jaipur
  2016 INSC 10995 December 2016Appeal(s) allowed
• M/S. Shasun Chemicals and Drugs Ltd. v. Commissioner of Income Tax-Ii, Chennai
  2016 INSC 87916 September 2016Appeal(s) allowed
• Babita Lila & Another v. Union of India
  2016 INSC 64031 August 2016Appeal(s) allowed
• Commissioner of Income Tax, Kochi v. Trans Asian Shipping Services (P) Ltd.
  2016 INSC 5035 July 2016Dismissed
• Commiss"Ioner of Income Tax. Mumbai v. Amitabh Bachchan
  2016 INSC 40611 May 2016Disposed of
• Commissioner of Income Tax, Gujarat Central v. Saurasthra Cement & Chem. Industries Ltd.
  2016 INSC 3582 May 2016Disposed of
• Vls Finance Ltd. & Anr. v. Commissioner of Income Tax & Anr.
  2016 INSC 35128 April 2016Dismissed
• Itc Limited Gurgaon v. Commissioner of Lt. (Tds) Delhi
  2016 INSC 34226 April 2016Appeal disposed of.
• Visvesvaraya Technological University v. Assistant Commissioner of Income Tax
  2016 INSC 33222 April 2016Dismissed
• Mis Ganapathy & Co., Bangalore v. The Commissioner, Income Tax Bangalore
  2016 INSC 5218 January 2016Dismissed
• Assti. Commr. of L.T. Bangalore v. M/S. Micro Labs Ltd.
  2015 INSC 104210 December 2015
• Sodexo Svc Indiaprivate Limited v. State of Maharashtra & Ors.
  2015 INSC 9089 December 2015Appeal(s) allowed
• Hero Cycles (P) Ltd. v. Commissioner of Income Tax (Central), Ludhiana
  2015 INSC 8325 November 2015Appeal(s) allowed
• Unitech Ltd. &Anr. v. Union of India & Anr.
  2015 INSC 8264 November 2015Appeal(s) allowed
• A.P. Power Coordination Committee & Ors. v. Mis. Lanco Kondapalli Power Ltd. & Ors.
  2015 INSC 103316 October 2015Dismissed
• M/S. Mangalore Ganesh Beedi Works v. Commissioner of Income Tax, Mysore &Anr.
  2015 INSC 77815 October 2015Disposed of
• Commissioner of Income Tax-I, Coimbatore v. Mis. G.R. Govindarajulu & Sons
  2015 INSC 10133 September 2015Appeal(s) allowed
• M/S. Fibre Boards (P) Ltd. Bangalore v. Commissioner of Income Tax, Bangalore
  2015 INSC 56111 August 2015Appeal(s) allowed
• M/S. Japan Airlines Co. Ltd. v. Commissioner of Income Tax, New Delhi
  2015 INSC 5434 August 2015Disposed of
• Kapoor Chand (Dead) v. Asstt. Commnr. of Income Tax
  2015 INSC 100214 July 2015Appeal(s) allowed
• Seshasayee Paper & Boards Limited v. Deputy Commissioner of Income Tax
  2015 INSC 42315 May 2015Dismissed
• Commissioner of Income Tax-19 Mumbai. v. M/S. Sarkar Builders
  2015 INSC 42715 May 2015Dismissed
• Joshi Technologies International Inc. v. Union of India & Ors.
  2015 INSC 41614 May 2015Dismissed
• Director General of Income Tax (Investigation) Pune & Ors. v. M/S. Spacewood Furnishers Pvt. Ltd. & Ors.
  2015 INSC 40713 May 2015Appeal(s) allowed
• Commissioner of Income Tax, Kerala v. M/S. Travancore Sugar and Chemicals Ltd.
  2015 INSC 3907 May 2015Disposed of
• M/S Chennai Properties & Investments Ltd., Chennai v. The Commissioner of Income Tax Central 111, Tamil Nadu
  2015 INSC 3009 April 2015Disposed of
• Jeyar Consultant & Investment Pvt. Ltd. v. Commissioner of Income Tax, Madras
  2015 INSC 2781 April 2015Dismissed
• Taparia Tools Limited v. Joint Commissioner of Income Tax Special, Range -1, Nasik
  2015 INSC 24323 March 2015Appeal(s) allowed
• M/S. Queen'S Educational Society v. Commissioner of Income Tax
  2015 INSC 21916 March 2015Disposed of
• Premier Breweries Ltd., Karnataka v. Commissioner of Income Tax, Cochin
  2015 INSC 18410 March 2015Dismissed