INCOME TAX CASE LAWS 30.05.2026
INCOME TAX CASE LAWS 30.05.2026 INCOME TAX CASE LAWS Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 2(14) Jignesh Harshadbhai Patel v. Income-tax Officer Click Here Jointly owned agricultural land located beyond municipal limits does not constitute a “capital asset”. No capital gains addition is sustainable, especially when identical transactions… Read More »