INCOME TAX CASE LAWS 25.08.2026
INCOME TAX CASE LAWS 25.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Prohibition of Benami Property Transactions Act, 1988 Section 2 Om Parkash Agarwal v. Initiating Officer (DCIT/ACIT) Click Here Acquisition of substantial shares by a paper company lacking genuine operations/capital, funded via connected entities, held as a benami transaction with the… Read More »