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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Brij Lal & Ors. v. Commissioner of Income Tax Act, 1961
  2010 INSC 71421 October 2010Disposed of
• Ge India Technology Centre Private Ltd. v. Commissioner of Income Tax & Anr.
  2010 INSC 5929 September 2010Appeal(s) allowed
• Ajanta Pharma Ltd. v. Commissioner of Income Tax-9, Mumbai
  2010 INSC 5949 September 2010Appeal(s) allowed
• M/S. Techno Shares & Stocks Ltd. v. The Commissioner of Income Tax IV
  2010 INSC 5969 September 2010Appeal(s) allowed
• Ajmera Housing Corporation & Anr. Etc. Etc. v. Commissioner of Income Tax
  2010 INSC 53520 August 2010Dismissed
• Rajeshwar Tiwari and Ors. v. Nanda Kishore Roy
  2010 INSC 53219 August 2010Appeal(s) allowed
• M/S. Sumitomo Heavy Industries Limited v. Oil & Natural Gas Company
  2010 INSC 44428 July 2010Appeal(s) allowed
• Commissioner of Income Tax, Gujarat v. M/S. Saurashtra Cement Ltd.
  2010 INSC 3999 July 2010Dismissed
• M/S. Kanchanganga Sea Foods Ltd. v. Commissioner of Income Tax
  2010 INSC 3697 July 2010Appeal dismissed.
• C.I.T., Mumbai v. M/S. Walfort Share & Stock Brokers P. Ltd.
  2010 INSC 3606 July 2010Dismissed
• Jt. Commissioner of Income Tax, Surat v. Saheli Leasing & Industries Ltd.
  2010 INSC 2917 May 2010Appeal(s) allowed
• M/S. Vijaya Bank v. Commissioner of Income Tax and Anr.
  2010 INSC 21415 April 2010Appeal(s) allowed
• C. I. T., Ahmedabad v. Reliance Petroproducts Pvt. Ltd.
  2010 INSC 15517 March 2010Dismissed
• Oil and Natural Gas Corporation Ltd., Dehradun Through Managing Director v. The Commissioner of Income Tax, Dehradun
  2010 INSC 14815 March 2010Appeal(s) allowed
• Assistant C.L.T., Vadodara v. Elecon Engineering Co. Ltd.
  2010 INSC 12626 February 2010Appeal(s) allowed
• M/S. Dynamic Orthopedics Pvt. Ltd. v. Commissioner of Income Tax, Cochin, Kerala
  2010 INSC 10216 February 2010Matter referred to larger bench
• M/S. the Totgars Cooperative Sale Society Limited v. Income Tax Officer, Karnataka
  2010 INSC 868 February 2010Dismissed
• Assistant Commissioner of Income Tax and Anr. v. M/S. Hotel Blue Moon
  2010 INSC 752 February 2010Dismissed
• C. I. T. Mumbai v. M/S. Emptee Poly-Yarn Pvt. Ltd.
  2010 INSC 5020 January 2010Dismissed
• Commissioner of Income Tax, Delhi v. M/S. Kelvinator of India Limited
  2010 INSC 4618 January 2010Dismissed
• Commissioner of Income Tax-V, New Delhi v. M/S. Oracle Software India Ltd.
  2010 INSC 3813 January 2010Dismissed
• Navin Jindal v. Asstt. Commissioner of Income Tax
  2010 INSC 2611 January 2010Appeal(s) allowed
• Mis. Southern Technologies Ltd. v. Joint Commissioner of Income Tax, Coimbatore
  2010 INSC 2811 January 2010Dismissed
• National Hydroelectric Power Corpn. Ltd. v. Commissioner of Income Tax
  2010 INSC 45 January 2010Appeal(s) allowed
• Income Tax Officer, Udaipur v. M/S. Arihant Tiles and Marbles (P) Ltd.
  2009 INSC 12692 December 2009Dismissed
• Commissioner of Income Tax v. M/S. Alom Extrusions Limited
  2009 INSC 126125 November 2009Disposed of
• M/S. Mepco Industries Ltd. Madurai v. Commissioner of Income Tax & Anr.
  2009 INSC 124619 November 2009Appeal(s) allowed
• M/S Liberty India v. Commissioner of Income Tax
  2009 INSC 109431 August 2009Dismissed
• C. I. T. v. Atul Mohan Bindal
  2009 INSC 106624 August 2009Appeal(s) allowed
• Commissioner of Income Tax, Madurai v. M/S. Sri Mangayarkarasi Mills (P) Ltd.
  2009 INSC 93121 July 2009Appeal(s) allowed
• Commissioner of Income-Tax, Faridabad v. Ghanshyam (Huf)
  2009 INSC 91316 July 2009Appeal(s) allowed
• Udaipur Sahakari Upbhokta Thok Bhandar Ltd. v. Commissioner of Income-Tax
  2009 INSC 92416 July 2009Dismissed
• Nectar Beverages Pvt. Ltd. v. Deputy Commissioner of Income Tax
  2009 INSC 8616 July 2009Disposed of
• M/S. Rotork Controls India (P) Ltd. v. Commissioner of Income Tax, Chennai
  2009 INSC 79212 May 2009Disposed of
• Commissioner of Income Tax, Udaipur, Rajasthan v. Mcdowell & Co. Ltd.
  2009 INSC 7818 May 2009Disposed of
• Commissioner of Income Tax, Shimla v. M/S. Greenworld Corporation, Parwanoo
  2009 INSC 7206 May 2009Disposed of
• Commissioner of Income Tax, Delhi v. M/S Woodward Governor India P. Ltd.
  2009 INSC 4708 April 2009Dismissed
• Commissioner of Income-Tax, New Delhi v. M/S Eli Lilly & Company (India) Pvt. Ltd.
  2009 INSC 40825 March 2009Partly allowed
• Commnr. of Income Tax, Jalandhar-1 v. Shri Rajiv Bhatara
  2009 INSC 22319 February 2009Appeal(s) allowed
• Commr. of Income Tax, Dibrugarh v. Doom Dooma India Ltd.
  2009 INSC 21018 February 2009Dismissed