INCOME TAX CASE LAW 18.09.2026
INCOME TAX CASE LAW 18.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 5 Seaview Developers (P.) Ltd. v. DCIT Excess CAM charges collected on estimate and held as ‘advance from customers’ with a contractual duty to adjust/refund via credit notes represent a liability, not taxable income. Click Here Income-tax Act, 1961 Section… Read More »