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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Krishna Janardhan Bhat v. Dattatraya G. Hegde
  2008 INSC 4411 January 2008Allowed
• Commissioner of Income Tax Central II v. Suresh N. Gupta
  2008 INSC 147 January 2008Allowed
• Commissioner of Income Tax, Bangalore v. Infosys Technologies Ltd.
  2008 INSC 64 January 2008Dismissed
• Commissioner of Income Tax, Madras v. M/S. Lucas T.V.S. Ltd. Padi Chennai
  2007 INSC 132114 December 2007Appeal(s) allowed
• Commissioner of Income Tax v. Willamson Financial Services and Ors.
  2007 INSC 127512 December 2007Disposed of
• Commissioner of Income Tax v. Gujarat Maritime Board
  2007 INSC 12325 December 2007Dismissed
• U.P. Forest Corporation and Anr. v. Dy. Commissioner of Income Tax, Lucknow
  2007 INSC 119427 November 2007Dismissed
• G.K. Choksi & Company v. Commissioner of Income Tax, Gujarat
  2007 INSC 118827 November 2007Dismissed
• Honda Siel Power Products Ltd. v. Commissioner of Income Tax, Delhi
  2007 INSC 118726 November 2007Appeal(s) allowed
• M/S. Hero Exports, G.T. Road, Ludhiana v. Commissioner of Income Tax, (Central), Ludhiana
  2007 INSC 116520 November 2007Appeal(s) allowed
• J.K. Industries Ltd. & Anr v. Union of India and Ors.
  2007 INSC 116119 November 2007Dismissed
• Commissioner, Income Tax, Thiruvananthapuram v. K. Ravindranathan Nair
  2007 INSC 114613 November 2007Disposed of
• Administrator Trust of India v. B.M. Malani and Ors.
  2007 INSC 104011 October 2007Disposed of
• Commissioner of Income Tax, Salem v. P.V. Kalyanasundaram
  2007 INSC 92014 September 2007Dismissed
• A.M. Moosa v. Commissioner of Income Tax, Trivandrum
  2007 INSC 90410 September 2007Dismissed
• Tax Recovery Officer, Central Range-1 v. Custodian Appointed Under the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992
  2007 INSC 83717 August 2007Dismissed
• M/S Hindustan Coca Cola Beverage Pvt. Ltd. v. Commissioner of Income Tax
  2007 INSC 83516 August 2007Appeal(s) allowed
• Commnr. of Income Tax, Bangalore and Anr. v. M/S. Century Building Industries Pvt. Ltd.
  2007 INSC 82410 August 2007Appeal(s) allowed
• The Commissioner of Income Tax, Madurai Etc. Etc. v. M/S. Saravana Spininng Mills Pvt. Ltd.
  2007 INSC 82310 August 2007Appeal(s) allowed
• M/.S. Guljag Industries v. Commercial Taxes Officer
  2007 INSC 8103 August 2007Disposed of
• Commissioner of Income Tax, Chennai v. M/S. Alagendran Finance Ltd.
  2007 INSC 78727 July 2007Dismissed
• M/S. Swan Mills Ltd. v. Union of India and Ors.
  2007 INSC 78426 July 2007Appeal(s) allowed
• Commissioner of Income Tax, Salem v. K. Chinnthamban
  2007 INSC 77924 July 2007Appeal(s) allowed
• The Commissioner of Income Tax v. M/S. Catapharma (India) Pvt. Ltd.
  2007 INSC 77323 July 2007Dismissed
• Commissioner of Income Tax, Kerala v. M/S. Tara Agencies
  2007 INSC 7299 July 2007Appeal(s) allowed
• M/S. Dit (International Taxation), Mumbai v. M/S. Morgan Stanley & Co.
  2007 INSC 7359 July 2007Partly allowed
• Assistant Commissioner of Income Tax v. Rajesh Jhaveri Stock Brokers Pvt. Ltd.
  2007 INSC 66223 May 2007Appeal(s) allowed
• Sri T. Ashok Pai v. Commissioner of Income Tax, Bangalore
  2007 INSC 64918 May 2007Appeal(s) allowed
• Dilip N. Shroff v. Joint Commissioner of Income Tax, Mumbai and Anr.
  2007 INSC 64718 May 2007Appeal(s) allowed
• Commissioner of Income Tax, New Delhi v. Oriental Fire & General Insurance Co.Ltd.
  2007 INSC 64418 May 2007Disposed of
• Commissioner of Income Tax, Meerut and Anr. v. M/S. Hyundai Heavy Industries Co. Ltd
  2007 INSC 63318 May 2007Partly allowed
• Commissioner of Income Tax, Udaipur v. M/S. Hindustan Zinc Ltd.
  2007 INSC 63418 May 2007Appeal(s) allowed
• Commissioner of Income Tax, Pune v. Shirke Construction Equipment Ltd.
  2007 INSC 61517 May 2007Appeal(s) allowed
• M/S. Tanna and Modi v. C.L.T. Mumbai Xxv and Ors.
  2007 INSC 62017 May 2007Dismissed
• Commissioner of Income Tax v. P. Mohanakala
  2007 INSC 58015 May 2007Appeal(s) allowed
• State of Orissa and Anr. v. M/S. K.B. Saha and Sons Industries Pvt. Ltd. & Ors. Etc.
  2007 INSC 47927 April 2007Dismissed
• Commissioner of Income Tax, Coimbatore v. M/S. Lakshmi Machine Works
  2007 INSC 46625 April 2007Dismissed
• Commissioner of Income Tax, Kolkata v. Mukundray K. Shah
  2007 INSC 40310 April 2007Appeal(s) allowed
• Commissioner of Income Tax and Anr. v. M/S Distillers Co. Ltd.
  2007 INSC 3865 April 2007Dismissed
• Commissioner of Income-Tax Thiruvananthapuram v. M/S Baby Marine Exports, Kollam
  2007 INSC 35830 March 2007Disposed of