INCOME TAX CASE LAWS 07.5.2026
INCOME TAX CASE LAWS 07.5.2026 Relevant Act Section Case Law Title Citation Brief Summary Income Tax Act, 1961 Section 2(15) Pranab Micro Services Federation v. Principal Chief Commissioner of Income-tax Click Here Registration under section 12AB was rightly rejected as the Section 8 company’s microfinance activities involved commercial elements (charging interest) and it failed… Read More »