IMPORTANT INCOME TAX CASE LAWS 16.02.2026
IMPORTANT INCOME TAX CASE LAWS 16.02.2026 Relevant Act Section Case Law Title Core Ruling / Summary Citation PBPT Act Section 2 Laxmi Chand Maravi v. IO Tribal land purchased in a labourer’s name using another’s funds without lawful transfer permission or POA is Benami. The fiduciary exception does not apply to such illegal transfers. Click… Read More »