INCOME TAX CASE LAWS 27.06.2026
INCOME TAX CASE LAWS 27.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 2(47) Income-tax Officer v. Ramesh Shankarlal Bhandari Click Here Relinquishing all development and possessory rights over a land parcel for a lump-sum consideration amounts to a ‘transfer’. The assessee is entitled to the full indexed cost… Read More »