INCOME TAX CASE LAWS 31.08.2026
INCOME TAX CASE LAWS 31.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) / Section 54B Vasudev, Harsora v. ITA Dhar Where assessee sold ancestral agricultural land and capital asset status/Section 54B claims lacked record evidence, ex parte appellate order was set aside and remanded for de novo consideration upon submission of… Read More »