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INCOME TAX CASE LAWS 28.05.2025

By | May 29, 2026
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INCOME TAX CASE LAWS 28.05.2025 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Sec. 2(47) Deputy Commissioner of Income-tax v. Sunil Kumar Sood Capital Gains (Transfer): Land financed by HBPL was transferred to it in FY 2016-17 to settle a loan liability via an arbitral award. The transfer was effective only… Read More »