High Court judgments on income tax matters play a crucial role in shaping tax law and policy, providing clarity on complex tax issues and resolving disputes between taxpayers and tax authorities. These rulings have far-reaching
Income from Development Right is not Taxable on Accrual basis: Delhi HC CIT vs M/S ETHAN ESTATES DEVELOPERS PVT. LTD. The Delhi High Court quashed the assessment order by the Commissioner of Income Tax, which