IMPORTANT INCOME TAX CASE LAWS 02.02.2026
| Section | Case Law | Core Ruling & Strategic Summary | Citation |
| S. 5 | Bain & Company, Inc. | [VSV Settlement] Settling a dispute under the Vivad se Vishwas scheme for earlier years does not bind the assessee to accept taxability on the same issue in subsequent years. | Click Here |
| S. 9 / S. 195 | Intas Pharmaceuticals | [Foreign Agents] Commission to non-resident agents for services entirely outside India (with no PE/Business Connection in India) is not taxable; no TDS is required. | Click Here |
For More :- Read IMPORTANT INCOME TAX CASE LAWS 28.02.2026