INCOME TAX CASE LAWS 09.09.2026
INCOME TAX CASE LAWS 09.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(15) Commissioner of Income-tax (Exemptions) v. Gujarat Housing Board Where Gujarat Housing Board claimed exemption under sections 11 and 12, proviso to section 2(15) read with section 13(8) was not applicable and assessee was entitled to benefit of sections 11… Read More »