INCOME TAX CASE LAWS 21.08.2026
INCOME TAX CASE LAWS 21.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) Munijhar v. Income-tax Officer Agricultural land situated beyond 8 km from municipal limits of Greater Noida is not a capital asset; profit on sale is exempt. Click Here Income-tax Act, 1961 Section 2(24) DCIT v. ACC Ltd. Excise-duty exemption… Read More »