Income Tax Case Law Digest 21.5.2026
Income Tax Case Law Digest 21.5.2026 Relevant Act Section Case Law Title Brief Summary Citation PBPT Act, 1988 Section 2 Smt. Saryu Miglani v. Initiating Officer, ACIT Benami Prohibition Unit Handing over demonetized cash to a third party to deposit in an entity’s bank account and routing it back via banking channels constitutes a benami… Read More »