INCOME TAX CASE LAWS 11.09.2026
INCOME TAX CASE LAWS 11.09.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 2 Prohibition of Benami Property Transactions Act, 1988 DCIT v. R. Bharathi Click Here Creation of trade payables, conversion into premium, and share buy-backs known to benamidars do not constitute benami transactions under section 2(9)(C); Income-tax contradictions do not alter… Read More »