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The Supreme Court of India in Gullapalli Nageswara Rao and Others v. Andhra Pradesh State Road Transport Corporation and Another, [1959] Supp. (1) S.C.R. 319

In Commissioner of Income-Tax, Delhi v. S. Teja Singh, the Supreme Court of India examined the interplay between Sections 18A(3), 18A(9), and 28 of the

The case of M/S. Lakshmichand Baijnath v. Commissioner of Income-Tax, West Bengal centers around the assessment of income and tax liability under the Indian Income-tax