INCOME TAX CASE LAW 02.09.2026
INCOME TAX CASE LAW 02.09.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 2(47) Income-tax Act, 1961 Sandhya Roy v. Income-tax Officer Click Here Where reassessment was framed treating execution of a JDA as a transfer without a return filed, the CIT(A) order was set aside and remitted for fresh decision on merits… Read More »