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