INCOME TAX DAILY CASE LAWS DIGEST 18.05.2026
INCOME TAX DAILY CASE LAWS 20.05.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(9)(A) Smt. Sheetal Chandna vs. Initiating Officer, ACIT Benami Prohibition Unit Handing over cash to a third party post-demonetisation for deposit into their account, followed by a retransfer back to the appellant, satisfies the criteria of a benami transaction.… Read More »