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Repealed by the Income-tax Act, 2025 from 1 April 2026.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.
- Commissioner of Income Tax v. Karam Chand Thapar and Others
- M/S. Kalpetta Estates Ltd. Etc. Etc. v. The Commissioner of Income-Tax, Cochin
- Sri Krishna Pvt. Ltd. Etc. v. Ito Calcutta and Ors.
- The III Income Tax Officer, Circle - I, Salem and Anr. v. Arunagiri Chettiar
- M/S. Sundaram Clayton Ltd. Etc. v. Commissioner of Income Tax
- Mis Veecumsees, Madras v. Commissioner of Income Tax, Madras
- Kumar Jagdish Chandra Sinha (Dead) Through Lrs. Etc. v. Commissioner of Income-Tax, West Bengal
- Ramesh Narain Saxena and Ors. v. Commissioner of Income Tax, New Delhi
- M/S. Waterfall Estates Ltd., Madras v. The Commissioner of Income-Tax, Tamil Nadu I, Madras
- Common Cause-A Registered Society v. Union of India & Ors.
- Commissioner of Income Tax, Bangalore v. Smt. R. Sharadamma
- Commissioner of Income Tax, Madras v. Gemini Pictures Circuit Pvt. Ltd.
- Imperial Chit Funds (P) Ltd. v. Income Tax Officer, Ernakulam
- Commissioner of Income Tax, Shillong v. Jai Prakash Singh
- Commissioner of Income Tax, Bombay Etc v. M/S. Mafatlal Gangabhai and Co. (P) Ltd. Etc.
- Commissioner of Income Tax, Calcutta (Central) v. Mis Paharpur Cooling Towers Pvt. Ltd.
- Ahmedabad Manufacturing and Calico Printing Co. Ltd. and Anr. v. A.V. Joshi
- Calcutta State Transport Corporation v. Commissioner of Income-Tax, West Bengal
- The Commissioner of Income Tax v. M/S. Narang Dairy Products
- Life Insurance Corporation of India v. Commissioner of Income Tax
- Union of India and Anr. Etc. Etc. v. A. Sanyasi Rao and Ors. Etc. Etc.
- The Commissioner of Income Tax, Kerala v. The Kilkotagiri Tea and Coffee Estate Co. Ltd.
- Smt. Kilasho Devi Burman and Others v. Commissioner of Income-Tax West Bengal, Calcutta
- The Commissioner of Income-Tax, Tamil Nadu v. City Mills Distributors (P) Ltd .
- The Commissioner of Income Tax Central-I, Bombay v. Messrs Empire Estate, Bombay
- The Madhya Pradesh Co-Operative Bank Ltd. Jabalpur Etc. v. The Additional Commissioner of Income Tax. Etc.
- The Income Tax Appellate Tribunal, Hyderabad Special Bench, Hyderabad v. The Deputy Commissioner of Income-Tax (Asstts.) III , Hydrabad , Andhra Pradesh and Ors.
- Commissioner of Income Tax, Karnataka (Central), Bangalore and Ors. v. Chowgule and Co. Ltd.
- Commissioner of Income-Tax, Orissa v. M/S. Kalinga Tubes Ltd.
- Commissioner of Income Tax, Calcutta v. M/S. Park Hotel (P) Ltd., 15, Park Street, Calcutta-16
- Income Tax Officer v. Ch. Atchaiah
- Associated Power Co. Ltd. v. Commissioner of Income Tax
- Commissioner_ of Income Tax, Kanpur v. Kamla Town Trust
- Bihari Lal Jaiswal v. The Commissioner of Income Tax
- Addl. Commissioner of Income Tax and Anr. v. Al. N. Rao Charitable Trust
- Commissioner of Income Tax, Meerut, Etc. Etc v. M/S. Virmani Industries Pvt. Ltd. Etc. Etc.
- Commissioner of Income Tax v. Smt. Pelleti Srideramma, Nellore
- Modi Industries Ltd., Modinagar Etc. Etc. v. Commissioner of Income Tax, Delhi and Anr. Etc. Etc.
- Commissioner of Income Tax, Madras and Anr. v. Mis Dalmia Cement
- Municipal Commissioner of Dumdum Municipality and Ors. Etc. v. Indian Tourism Development Corporation and Ors. Etc.