INCOME TAX CASE LAWS 10.09.2025
INCOME TAX CASE LAWS 10.09.2025 Section Relevant Act Case Law Title Brief Summary Citation Section 2(47) Income-tax Act, 1961 DCIT v. Bhavna Bharat Daftary Assessing Officer cannot treat two separate share transfers executed at different dates and prices as one composite transaction and substitute a subsequent higher price merely because consideration was discharged later. Click… Read More »