Tag Archives: INCOME TAX CASE LAW DIGEST

INCOME TAX CASE LAW DIGEST 04.06.2026

By | June 5, 2026

INCOME TAX CASE LAW DIGEST 04.06.2026 INCOME TAX CASE LAW DIGEST 04.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 48 / 55 (Cost of Improvement/Acquisition) Jugesh Saluja vs. Deputy Commissioner of Income-tax Claim of indexed cost of construction cannot be fully denied solely due to the absence of old… Read More »