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Repealed by the Income-tax Act, 2025 from 1 April 2026.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.
- Mcorp Global Pvt. Ltd. v. Commissioner of Income-Tax, Ghaziabad
- Khoday Distilleries Ltd. v. Commissioner of Income Tax and Anr.
- M/S. India Cine Agencies v. Commissioner of Income Tax, Madras
- Commissioner of Income Tax Central Kanpur v. J.K. Charitable Trust Kamal Tower, Kanpur
- Pnb Finance Ltd. v. Commissioner of Income Tax-I, New Delhi
- Commnr. of Income Tax, Ahmedabad v. Sarabhai Holdings Pvt. Ltd.
- Commissioner of Income Tax, Rajkot v. M/S Gujarat Siddhi Cement Ltd.
- The Commissioner of Income Tax, Ii, Tiruchirapalli v. City Union Bank Ltd.
- B.M. Malani v. Commr. of Income Tax & Anr.
- Union of India and Ors. v. M/S Dharamendra Textile Processors and Ors.
- Commissioner of Income Tax-Iv, Delhi v. M/S Hcl Com Net Systems & Services Ltd.
- Commissioner of Income Tax, Madras v. Ponni Sugars & Chemicals Ltd.
- Assistant Commissioner, Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange Ltd.
- Commissioner of Income Tax, Chennai v. M/S. Modern Engineers Construction Coopertive Society Ltd.
- Commissioner of Income Tax, Dehradhun & Anr. v. Enron Oil & Gas India Ltd.
- Ksl & Industries Ltd. v. Mis Arihant Threads Ltd. & Ors.
- M/S. Toyota Motor Corporation v. Commnr. of Income Tax
- Agricultural Produce Market Committee, Narela, Delhi v. Commissioner of Income Tax & Anr.
- Commnr. of Income Tax-I, Ahmedabad v. Gold Coin Health Food Pvt. Ltd.
- Oil & Natural Gas Corporation Ltd. v. Atwood Oceanic International, S.A.
- American Hotel & Lodging Assn. Edu. Ins. v. Central Board of Direct Taxes & Ors.
- Union of India v. Belgachi Tea Co. Ltd. & Ors.
- R & B Falcon (A) Pvt. Ltd. v. Commissioner of Income Tax
- K.P. Mohammed Salim v. Commissioner of Income-Tax, Cochin
- Pradip J. Mehta v. Commnr. of Income-Tax, Ahmedabad
- Sudarshan Silks and Sarees v. Commissioner of Income Tax, Karnataka
- Sahara India (Firm), Lucknow v. Commissioner of Income Tax, Central-I & Anr.
- Malayala Manorama Co. Ltd. v. Commissioner of Income Tax, Trivandrum
- Kerala Road Lines v. Commissioner of Income Tax, Cochin
- Moriroku Ut India {P) Ltd. v. State of U.P. and Ors.
- Commissioner of Income Tax, Chennai v. M/S Bilahari Investment (P) Ltd.
- M/S. Munjal Sales Corporation v. Commissioner of Income Tax, Ludhiana and Anr.
- State of Kerala & Ors. v. M/S Kurian Abraham Pvt. Ltd. & Anr.
- Jt. Commissioner of Income Tax, Valsad, Gujarat v. M/S.United Phosphorous Ltd.
- Deputy Commissioner of Income Tax, Ahmedabad v. M/S. Core Health Care Ltd.
- Assistant Commissioner of Income Tax, Ahmedabad v. Arvind Polycot Ltd.
- Deputy Commissioner, Income Tax, Baroda v. Gujarat Alkalies & Chemicals Ltd.
- C.L.T., Baroda v. Ishwar Bhuvan Hotels Ltd., Baroda
- M/S. K.C.C. Software Ltd. and Ors. v. Director of Income Tax (Inv.) and Ors.
- M/S. Anis Ahmad and Sons v. Commissioner of Income Tax (Appeals), Kanpur & Anr