Article & News

This landmark judgment in Additional Collector, Banaras v. Maharaj Kishore Khanna ([1959] Supp. 2 SCR 364) dealt with the jurisdictional and procedural intricacies involved in

The Supreme Court of India in McGregor & Balfour Ltd. v. Commissioner of Income-Tax, West Bengal meticulously examined whether a repayment of excess profits tax

This landmark case revolved around the fundamental distinction between capital and revenue receipts in income-tax jurisprudence. The respondent firm, Messrs. Vazir Sultan & Sons, contested