Taxation - CaseCiter (Page 2)

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Vinubhai Mohanlal Dobaria Vs Chief Commissioner Of Income Tax 2025 INSC 155- S 276CC Income Tax Act - Compounding

Income Tax Act 1961 - Section 276CC & 139 - An offence under Section 276CC could be said to have been committed as soon as there is a failure on the part of the assessee in furnishing the return of income within the due time as prescribed under Section 139(

Principal Commissioner Of Income Tax-4 vs Jupiter Capital Pvt. Ltd. 2025 INSC 38 - S 2(47) Income Tax Act -

Income Tax Act, 1961 - Section 2(47) -The reduction in share capital of the subsidiary company and subsequent proportionate reduction in the shareholding of the assessee would be squarely covered within the ambit of the expression “sale, exchange or relinquishment of the asset” used in Section 2(47) the