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The landmark Supreme Court judgment in Basheshar Nath v. The Commissioner of Income-Tax, Delhi & Rajasthan & Another, [1959] Supp. SCR 528 examined two profound

In the matter of G. Venkataswami Naidu & Co. vs Commissioner of Income Tax (1959 Supp (1) SCR 646), the Supreme Court of India adjudicated

The Supreme Court of India adjudicated upon the nature of certain amounts received by Punjab Distilling Industries Ltd. from its wholesalers in relation to the