INCOME TAX CASE LAWS 19.08.2026
INCOME TAX CASE LAWS 19.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) Sun Pharma Laboratories Ltd. v. Deputy Commissioner of Income-tax Partnership interest assigned in an LLP constitutes a capital asset and transfer; matter remanded for proper valuation to compute actual capital gain or loss. Click Here Income-tax Act, 1961 Section… Read More »