3 judgments indexed
2 Supreme Court
1 High Courts
Latest indexed judgment: Oct 7, 2026
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Key Judgments
Oct
12
Reassessment Over TDS Default Fails: Supreme Court Rules for LG Electronics as ITAT Found No Withholding Duty
Supreme Court of India · Supreme Court
Sep
13
Section 147A Income Tax Act Unconstitutional: Punjab & Haryana High Court Quashes Reassessment Notices by Jurisdictional AOs
High Court of Punjab and Haryana · Constitutional Law
Oct
11
Section 52(2) Applies Only Where Sale Price Is Understated, Burden on Revenue: Supreme Court
Supreme Court of India · Supreme Court
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Sections indexed judgments have also cited alongside this one — a factual co-occurrence, not a claim that the provisions are legally related.