INCOME TAX CASE LAWS 05.10.2026
INCOME TAX CASE LAWS 05.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(47) Dr. Arvind Kumar R Shaw v. Union of India Handing over possession, registration, and insurance of a car to a broker for sale constitutes a complete sale, making it a short-term capital asset taxable for capital gains, despite retaining… Read More »