INCOME TAX CASE LAWS 07.10.2026
INCOME TAX CASE LAWS 07.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 2(22) Deputy Commissioner of Income Tax v. Sahara India (Firm) Click Here Where the assessee-firm, acting as an agent for SIFCL, carried payables in its books pending remittance in the ordinary course of business, such trade balances… Read More »