Tag Archives: INCOME TAX CASE LAW DIGEST 12.6.2026

INCOME TAX CASE LAW DIGEST 12.6.2026 INCOME TAX CASE LAW DIGEST 12.6.2026 Relevant Act Section(s) / Rule(s) Case Law Title Citation Brief Summary Income Tax Act, 1961 Section 10(23FBA) Deputy Commissioner of Income-tax vs. Sundaram Alternative Opp Series High Yield Secured Debt fund Click Here Exemption under Section 10(23FBA) is allowable for NCD processing fees… Read More »

INCOME TAX CASE LAW DIGEST 12.6.2026 INCOME TAX CASE LAW DIGEST 12.6.2026 Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation Income-tax Act, 1961 Sec. 119(2)(b) Shree Chandraprabha Medical Trust vs. Commissioner of Income-tax (Exemptions) A 113-day delay in e-verifying Form 10B during the COVID-19 period was condoned. The delay was… Read More »