INCOME TAX CASE LAWS 08.09.2026
INCOME TAX CASE LAWS 08.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 9 Caterpillar India (P.) Ltd. v. Deputy Commissioner of Income-tax Reimbursement of actual salary to overseas AEs for seconded employees working under the assessee’s control—where tax was deducted under section 192—is a pure reimbursement without an income… Read More »