Basic Concepts of Income Cases

Cases on Basic Concepts of Income

1. Poona Electric Supply Co. Ltd. v. CITAIR 1966 SC 30
2. Smith v. Minister of Finance,[1925] SCR 405
3. Godhra Electricity Co. Ltd. v. CITAIR 1997 SC 2350
4. CIT v. Vazir Sultan & SonsAIR 1959 SC 814
5. CIT v. Chaphalkar Brothers,[2017] 88 taxmann.com 178 (SC)
6. CIT v. Piara SinghAIR 1980 SC 1271
7. CIT v. Shaw, Wallace & Co.AIR 1932 PC 138
8. State of West Bengal v. Calcutta Club Ltd.(2019) 19 SCC 107

Related Taxation Law topics

• Constitutional Framework & Interpretation of Taxing Statutes
• Salary
• Income from House Property
• Profits & Gains of Business or Profession
• Capital Gains
• Residence, Accrual & Source Rules — Part I