INCOME TAX CASE LAWS 26.5.2026
INCOME TAX CASE LAWS 26.5.2026 Relevant Act Section Case Law Title Citation Brief Summary PBPT Act, 1988 Section 2(26) Yoosaf N A. v. Initiating Officer, (BPU) Click Here Unaccounted cash with an unexplained source constitutes “tangible movable property” under Sec 2(26) and qualifies as benami property when involved in a benami transaction. PBPT Act, 1988… Read More »