TaxTMI 
TaxTMI 
An analysis of cases decided in favour of assessee and in favour of revenue.
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....n analysis of cases decided in favour of assessee and in favour of revenue.<br>By: - DEV KUMAR KOTHARI<br>Other Topics<br>Dated:- 24-9-2026<br>An analysis of cases decided in favour of assessee and in favour of revenue. An interesting analysis is made by learned author with help of search in different manners available on this website that is https://www.taxtmi.com Cases on all laws: Cases on all laws include revenue / tax cases as well as nonrevenue cases reported on this website for various laws. Therefore, result for search for in favour of assessee and revenue will not cover nonrevenue cases. In favour of assessee / revenue- separate search is made for all laws and all courts and also court wise and main tax/ revenue law wis....
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....e. Ratio is worked out for number of revenue won cases against assessee won cases. Therefore, ratio for assessee won is kept as 1. Except in case of Advance Ruling Authority (ARA) for GST and Appellate authority for Advance Ruling AAAR for GST ratio for revenue won cases is less than one. Revenue won cases are also expressed in terms of percentage of total. Type of search on taxtmi.com Showing Results for : Results Ratio of Revenue won /Assesse won Revenue won per cent Law: All - all courts includes revenue and non revenue matters 469771 Law: All all courts Favour : In favour of Assessee 227145 Law: All all courts Favour : In favour of Revenue 81440 0.36 : 1 ....
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.... 26.47 Law: All Courts: Supreme Court - All Favour : In favour of Assessee 7208 Law: All Courts: Supreme Court - All Favour : In favour of Revenue 5983 0.83:1 45.36 Law: Customs Courts: Supreme Court - All Favour : In favour of Assessee 909 Law: Customs Courts: Supreme Court - All Favour : In favour of Revenue 802 0.88:1 46.80 Law: Customs Courts: High Court Favour : In favour of Assessee 4689 Law: Customs Courts: High Court Favour : In favour of Revenue 3080 0.65:1 39.39 Law: Customs Courts: Appellate Tribunal Favour : In favour of Assessee 14854 Law: Customs Courts: Appellate T....
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....ribunal Favour : In favour of Revenue 5935 0.40:1 28.57 Law: GST : ALL COURTS In favour of Assessee 8238 Law: GST : ALL COURTS In favour of Revenue 4661 0.57:1 36.3 Law: GSTCourts: Supreme Court - All Favour : In favour of Assessee 113 Law: GSTCourts: Supreme Court - All Favour : In favour of Revenue 101 0.89:1 47.1 Law: GSTCourts: High Court Favour : In favour of Assessee 6838 law: GSTCourts: High Court Favour : In favour of Revenue 2132 0.31:1 23.66 Law: GSTCourts: Appellate Tribunal Favour : In favour of Assessee 68 Law: GSTCourts: Appellate Tribunal Favour : In favour of Revenue 63 ....
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.... 0.92:1 47.92 Law: GSTCourts: Advance Ruling Authority Favour : In favour of Assessee 902 Law: GSTCourts: Advance Ruling Authority Favour : In favour of Revenue 1580 1.75:1 63.65 Law: GSTCourts: Appellate authority for Advance Ruling Favour : In favour of Assessee 125 Law: GSTCourts: Appellate authority for Advance Ruling Favour : In favour of Revenue 413 3.304:1 76.76 Law: Income Tax Favour : In favour of Assessee 113682 Law: Income Tax Favour : In favour of Revenue 34090 0.30:1 23.1 Law: Income TaxCourts: Supreme Court - All Favour : In favour of Assessee 3136 Law: Income TaxCourts: Supreme Cour....
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....t - All Favour : In favour of Revenue 2153 0.68:1 40.48 Law: Income TaxCourts: High Court Favour : In favour of Assessee 37981 law: Income TaxCourts: High Court Favour : In favour of Revenue 18836 0.50:1 33.33 Law: Income TaxCourts: Appellate Tribunal Favour : In favour of assessee 72344 AssesseeLaw: Income TaxCourts: Appellate Tribunal Favour : In favour of Revenue 12904 0.18:1 15.25 Law: Central Excise Favour : In favour of Assessee 48452 Law: Central Excise Favour : In favour of Revenue 15935 0.33:1 24.81 Law: Central ExciseCourts: Supreme Court - All Favour : In favour of Assessee 1734 L....
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....aw: Central ExciseCourts: Supreme Court - All Favour : In favour of Revenue 1269 0.73:1 42.2 Law: Central ExciseCourts: High Court Favour : In favour of Assessee 5650 Law: Central ExciseCourts: High Court Favour : In favour of Revenue 3225 0.57:1 36.3 Law: Central ExciseCourts: Appellate Tribunal Favour : In favour of Assessee 40291 aw: Central ExciseCourts: Appellate Tribunal Favour : In favour of Revenue 10989 0.27:1 21.26 Law: All Party Name: TATA - this includes other than revenue matters also 2065 Law: All Favour : In favour of Assessee Party Name: TATA 1109 Law: All Favour : In favour of Revenue P....
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....arty Name: TATA 254 0.23:1 18.7 Law: AllCourts: Supreme Court - All Favour : In favour of Assessee Party Name: TATA 64 Law: AllCourts: Supreme Court - All Favour : In favour of Revenue Party Name: TATA 35 0.55:1 35.48 Law: AllCourts: High Court Favour : In favour of Assessee Party Name: tata 318 Law: AllCourts: High Court Favour : In favour of Revenue Party Name: tata 102 0.32:1 24.24 Law: AllCourts: Appellate Tribunal Favour : In favour of Assessee Party Name: tata 704 Law: AllCourts: Appellate Tribunal Favour : In favour of Revenue Party Name: tata 98 0.14:1 12.21 Practical aspects and ground realities: Cases be....
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....fore Tribunal are generally represented by one Departmental Representative may be a Senior DR or Junior DR. In some lengthy cases and involving higher revenue implications more than one DR can represent, some times private counsels can also be engaged. But by and large we can say that the officers of concerned department represent before the tribunal. On behalf of assessee one or more counsels are engaged depending on length and tax amount involved and seriousness of issues. Before High Court On behalf of revenue multiple counsels are engaged. Generally AOR and one or two or more standing counsels are engaged. On behalf of assessee also usually AOR and one counsel is engaged and some times more counsels are also engaged, particu....
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....larly in cases of companies. In individuals/ non corporate tax cases many cases are not at all represented by any advocate in case appeal is filed by revenue. In case of appeal filed by assessee representation is not very strong. Before, the Supreme Court generally revenue engage large number of senior advocates, including SG or addl. SG and other senior counsels. Assessee is many times not represented in case of appeal of revenue. In other cases also generally representation of assessee is weaker than that of revenue. From above analysis we find that in overall analysis number of cases won by assessee are more than won by revenue. However, percentage of cases won by government goes up as we move to higher courts though they are....
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.... still less than cases won by assessee. For private sector companies assesses author choose to search with name of tata. This is for the reason that TATA word is included in name of many of TATA group companies. Furthermore, in case of TATA group we are sure that they do not indulge into frivolous litigation themselves but off course they reasonably contest litigation initiated by government departments. In case of TATA companies also we find that success percentage of revenue increases with every move towards higher Courts as can be observed in the data found in analysis given in the table including for all matters and TATA group as well. It is general feeling that advance ruling authority including appellate advance ruling author....
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....ity attempts to render ruling in favour of revenue. The data analysed in the table about GST AAR also indicate this aspect. The analysis also suggest that "Weight of counsel" before a bench of court matters. "Weight of counsel" before a bench of court can practically be described as persuasiveness, professional standing, and legal authority, fairness in representation and assistance rendered to the Court by even citing and distinguishing any precedence which is against his clients, that an advocate's arguments command during a hearing. Though all lawyers have to follow and are bound by the same procedural rules, a judge or bench often gives varying "weight" to a counsel's presentations based on their credibility, expertise,....
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.... fairness, and strict adherence to true facts. From analysis in the table, and with practical memory recall from reading of judgments we can also say that there is substance in practical and ground reality that 'weight of counsel' before a bench of court makes a difference. This is possible reason that performance of revenue in litigation is seen improving with advancement of litigation before further higher courts that is Tribunal to High Court and then to the Supreme Court. In this process, we find ground reality that private litigant is generally unable to cope up with weight put on by counsels of revenue - by seniority, government backing, and usually larger team of advocates. This also indicate towards truth in public fee....
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....ling, and grapevine that it is difficult to get justice by poor people (the term poor is relative term amongst litigants against each other). =============<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....