Income-tax Act, 1961 · Chapter VII: Incomes Forming Part of Total Income on Which No Income-Tax Is Payable

Section 84: [Omitted

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 84

• Commissioner of Income Tax v. M/S. Alcock Ashdown and Co. Ltd. Etc
  1997 INSC 1085 February 1997Disposed of
• The Commissioner of Income Tax, Orissa v. N.C. Budharaja & Company and Anr. Etc. Etc.
  1993 INSC 2887 September 1993Appeal(s) allowed
• Commissioner of Income Tax, Gujarat v. Cellulose Products of India Ltd.
  1991 INSC 2204 September 1991Appeal(s) allowed
• Commissioner of Income Tax, Kanpur v. Saran Engineering Co. Ltd.
  1986 INSC 15431 July 1986Disposed of
• Anchor Pressings (P) Ltd. v. Commissioner of Income Tax, U.P. & Ors.
  1986 INSC 14016 July 1986Dismissed
• M/S Lohia Machines Limited and Anr. v. Union of India and Ors.
  1985 INSC 1425 January 1985Dismissed
• Additional Commissioner of Income Tax, Gujarat, I, Ahmedabad v. M/S. Gurjargravures Private Limited
  1977 INSC 2158 November 1977Appeal(s) allowed
• Delhi Cloth & General Mills Co. Ltd. v. Workmen
  1971 INSC 2363 September 1971Appeal(s) allowed