INCOME TAX CASE LAWS 06.11.2026
INCOME TAX CASE LAWS 06.11.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 ACIT, Central Circle-1(1) v. Sesa Resources Ltd. Click Here Demurrage paid to non-resident buyers in export transactions was not chargeable to tax in India; hence, no TDS was required under Section 195 and disallowance under… Read More »