INCOME TAX CASE LAWS 27.08.2026
INCOME TAX CASE LAWS 27.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 4 Biodiversity Conservation Society of Telangana (BIOSOT) v. Union of India Where BIOSOT, a statutory society discharging sovereign functions under Article 48A, functioned as an instrumentality of the State, its receipts were immune from income tax under Article 289(1), making… Read More »