Article & News

The Supreme Court in Messrs Mela Ram & Sons v. The Commissioner of Income-Tax, Punjab (1956) SCR 166 delivered a landmark judgment clarifying a critical

The landmark decision in Dulichand Lakshminarayan v. The Commissioner of Income-Tax, Nagpur ([1956] SCR 154) by the Hon’ble Supreme Court of India decisively answered a

This case scrutinizes whether the reconstitution of a partnership firm, due to a partition in a Hindu Undivided Family (HUF), constitutes a “change in persons