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Repealed by the Income-tax Act, 2025 from 1 April 2026.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.
- Tatavarthi Rajah and Anr. v. Commissioner of Wealth Tax, Hyderabad
- Sri Nandlal Tejmal Kothari v. The Inspecting Assistant Commissioner of Income Tax and Ors.
- As. Glittre D/5 I/S Garonne and Ors. v. Commissioner of Income Tax, Kerala-Ii
- Commissioner of Income Tax, Bombay v. M/S. Banque Nationale De-Paris
- Delhi Stock Exchange Association Ltd. v. Commissioner of Income Tax, New Delhi
- M/S. Meera and Comp Any, Ludhiana Etc. v. Commissioner of Income Tax, Punjab, J&K and Chandigarh Patiala
- M/S. East India Pharmaceutical Works Ltd. v. Commissioner of Income Tax, West Bengal
- Suwalal Anandilal Jain v. Commissioner of Income Tax, Bihar, Ranchi
- Allied Motors (P) Ltd. v. Commissioner of Income Tax, Delhi
- Sh. S.P. Jaiswal Etc. v. The Commissioner of Income Tax
- Commissioner of Income Tax Tamil Nadu-V Madras v. Kotagiri Industrial Co-Operative Tea Factory Ltd., Kotagiri
- Commissioner of Income Tax Kerala-Ii; Ernakulam v. M/S. Kandath Motors Etc .
- Brooke Bond India Ltd. v. Commissioner of Income Tax, West Bengal-Iii.
- M/S. South India Steel Rolling Mills, Madras v. Commissioner of Income Tax, Madras
- M/S. Progressive Financers v. The Commissioner of Income Tax, Madras
- The Additional Commissioner of Income Tax, Lucknow v. Maharani Raj Laxmi Devi
- M/S. Jonas Woodhead and Sons Ltd., Madras v. The Commissioner of Income Tax, Madras
- Commissioner of Income Tax v. M/S. Alcock Ashdown and Co. Ltd. Etc
- Aditanar Educational Institution Etc. v. Additional Commissioner of Income Tax
- The Commissioner of Income-Tax, Madras v. Urmila Ramesh Etc.
- Anarkali Sarabhai, :Shahibag House, Ahmedabad v. Commissioner of Income Tax, Ahmedahad
- Income Tax Officer, Jodhpur v. Purushottam Das Bangur and Anr.
- Mis. Ballimal Na Val Kish Ore and Anr. v. Commissioner of Income Tax, Bombay
- Mis. Ashok Leyland Ltd. Madras v. Commissioner of Income Tax, Madras
- M/S. Brij Mohan Das Laxman Das v. Commissioner of Income Tax, Allahabad
- Kuldeep Industrial Corporation v. Income Tax Officer and Ors.
- Marshall Sons and Co. (India) Ltd. v. Income Tax Officer
- Waldies Ltd. v. Commissioner of Income Tax, West Bengal
- Prima Realty v. Union of India and Ors.
- East India Hotels Ltd. Calcutta v. Commissioner of Income Tax, Calcutta
- Commissioner of Income Tax, Andhra Pradesh v. B. Posetty and Co.
- Sasadhar Chakravarty and Anr. v. Union of India and Ors.
- M/S J.B. Boda and Co. Pvt. Ltd. v. Central Board of Direct Taxes, New Delhi
- M/S Sri Venkata Satya Narayana Rice Mill Contractors Co. v. The Commissioner of Income-Tax, Andhra Pradesh- II
- K. Basavarajappa v. Tax Recovery Commissioner, Bangalore and Others
- Commissioner of Income Tax, Amritsar v. M/S Shiv Prakash Janak Raj and Co. Pvt. Ltd.
- M/S Escorts Farms (Ramgarh) Ltd. v. The Commissioner of Income Tax, New Delhi
- Adair Dutta and Co. India Pvt. Ltd. v. The Appropriate Authority, Income Tax Department
- Bikram Singh and Ors. v. The Land Acquisition Collector and Ors.
- Commissioner of Income Tax, Madurai v. M/S. T.V. Sundaram Iyengar and Sons Ltd.