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This landmark judgment, Union of India v. Madan Gopal Kabra [1954 SCR 541], marks a critical interpretation of constitutional power regarding retrospective taxation under the

The Supreme Court of India in D.R. Madhavakrishnaiah v. The Income-Tax Officer, Bangalore, dealt with the constitutional validity of Section 13, proviso of the Indian

This case concerns the interpretation of certain provisions of the Indian Income-tax Act, 1922, specifically Sections 4(1)(a), 4A(c)(b), and 42(1) & (3) in the context