NEW INCOME TAX CASE LAWS 20.05.2026
NEW INCOME TAX CASE LAWS 20.05.2026 Relevant Act Section Case Law Title Citation Brief Summary PBPT Act, 1988 Section 2(9) Smt. Santosh Miglani v. Initiating Officer Click Here Handing over demonetized cash for bank deposit and subsequent retransfer through banking channels constitutes a benami transaction; cash is considered ‘property’ under the Act. PBPT Act, 1988… Read More »