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The Supreme Court of India adjudicated the significant matter in Commissioner of Income-Tax, Nagpur v. Rai Bahadur Jairam Valji and Others (1959 Supp (1) SCR

The case P. Krishna Menon v. The Commissioner of Income-Tax, Mysore, Travancore-Cochin and Coorg, Bangalore revolves around the interpretation of what constitutes “income” under the

The Supreme Court of India in Rajputana Agencies Ltd. v. Commissioner of Income-Tax, Bombay addressed the intricate question concerning the calculation of additional income tax