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Repealed by the Income-tax Act, 2025 from 1 April 2026.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. Patel Brothers and Co. Ltd. Etc. Etc.
- Commissioner of Income Tax, Jullundur v. Ajanta Electricals, Punjab
- Gosar Family Trust, Jamnagar Etc. v. Commissioner of Income Tax
- Commissioner of Income Tax, Calcutia v. Bijoy Kumar Almal
- Sumati Dayal v. Commissioner of Income Tax, Bangalore
- The Additional Commissioner of Income-Tax, Andhra Pradesh v. M/S. Degaon Ganga Reddy G. Ramakrishna and Co. and Ors.
- Mis Hind Wire Industries Ltd. v. The Commissioner of Income Tax, West Bengal-V
- Commissioner of Income-Tax v. Chittor Electric Supply Corporation and Anr.
- Union of India and Ors. v. Upendra Singh
- Commissioner of Income Tax, Hyderabad v. M/S. P.J. Chemicals Ltd. Etc.
- Builders Associations of India v. Union of India and Ors.
- Commissioner of Income Tax, Gujarat, Ahmedabad v. Smt. Kamaltni Khatau
- Burmah Shell Oil Storage and Distributing Company of India Ltd. (Now Known As Bharat Petroleum Corporation Ltd.) v. The Commissioner of Income Tax (Central), Calcutta
- H.H. Sir Rama Varma (Dead) by L.Rs. v. Commissioner of Income-Tax, Kerala
- The C.L.T., Gujarat-I, Ahmedabad v. The Ahmedabad Cotton Mfg. Co. Ltd. & Ors.
- Shriyans Prasad Jain (Dead) by Lrs. v. Income Tax Officer and Ors.
- The Commissioner of Income Tax, Orissa v. N.C. Budharaja & Company and Anr. Etc. Etc.
- Varkey Chacko v. Commissioner of Income Tax
- Sabarkantha Zilla Kharid v. Sangh Ltd v. Commissioner of Income Tax
- Phool Chand Bajrang Lal and Anr. v. Income Tax Officer and Anr.
- Bharat Beedi Works (Private) Limited and Anr. v. Commissioner of Income-Tax
- M.S.P Nadar Sons, Virudhu Nagar v. Commissioner of Income Tax (Central), Madras
- Commissioner of Income Tax, Madras v. G.R. Karthikeyan, Coimbatore
- Commissioner of Income Tax. Bombay v. Indian Engineering and Commercial Corpn. Pvt. Ltd.
- Salem Cooperative Central Bank Limited v. Commissioner of Income Tax, Madras
- Prakash Cotion Mills Pvt. Ltd. v. Commissioner of Income Tax (Central) Bombay
- Jyotendrasinhji v. S.L. Tripathi and Ors.
- Universal Radiators, Coimbatore v. Commissioner of Income Tax, Tamil Nadu
- Associated Cement Company Ltd. v. Commissioner of Income-Tax, Bihar, Patna and Anr.
- Chhathu Ram and Ors. Etc. Etc. v. Commissioner of Income Tax, Bihar, Patna and Ors.
- Commissioner of Income Taj, Orissa v. Dhadi Sahu
- C.B. Gautam v. Union of India and Ors.
- Rambai Manjanath Nayak and Ors. v. Union of India and Ors.
- Escorts Limited and Anr. Etc. Etc. v. Union of India and Ors.
- Commissioner of Income-Tax v. Sun Engineering Works (P) Ltd.
- Gangabai Charities v. Commissioner of Income-Tax and Anr.
- Arvind Mills Ltd. v. Commissioner of Income Tax, Gujarat
- C.I.T., Bombay v. Gwalior Rayon Silk Manufacturing Co. Ltd.
- K.T.M.S. Mohd. and Anr. v. Union of India
- Addl. Commissioner of Income Tax, Gujarat v. I.M. Patel and Co.