| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO to soon auto-process final PF withdrawals, speeding up payouts |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - Income Tax Act, 2025 : Income Tax Department organises mega outreach programme on Income Tax Act, 2025 in Mumbai |
3
| >> |
| INCOME TAX : NEWS YOU CAN USE - New Labour Code : Companies brace for take-home pay concerns on Labour Code-led salary restructuring |
4
| >> |
| INCOME TAX : NEWS YOU CAN USE - SEBI : SEBI eases tax concerns delaying FPI registrations |
5
| >> |
| INCOME TAX : NEWS YOU CAN USE - SEBI : Securities Appellate Tribunal : SAT says income tax paid on unlawful gains cannot offset SEBI disgorgement |
6
| >> |
| INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI to set up advanced forensic lab for small, medium practitioners |
7
| >> |
| INCOME TAX : NEWS YOU CAN USE - GST : GSTAT constitutes benches countrywide, prescribes listing mechanism |
8
| >> |
| INCOME TAX : NEWS YOU CAN USE - GST : Impacted by GST rate and West Asia conflict, ITC Q4 profit up 5% at Rs.5,113 crore |
9
| >> |
| INCOME TAX : NEWS YOU CAN USE - GST : Life insurers' new business premium jumps 39% in April on GST boost |
11
| >> |
| INCOME TAX : NEWS YOU CAN USE - GST : Small MF distributors latch on to online platforms to beat GST complications |
11
| >> |
| INCOME TAX : STATUTES - Section 35(1)(iia) r/w rule 5F—Approved Scientific Research Association or Institutions—Notification No. 06/2026, dtd, 12-5-2026 [F.No. PCCIT(E)/ Notification u/s 35(1)(iia)/106/2026/269] |
13
| >> |
| INCOME TAX : PRACTICE UPDATE - An Overview of Income Tax Act, 2025 : Part 3—V.K. SUBRAMANI |
14
| >> |
| INCOME TAX : ARTICLES - Business Combinations in the New Income Tax Act, 2025—SRIVATSAN RANGANATHAN |
17
| >> |
| INCOME TAX : ARTICLES - Section 69A and the Limits of Attribution : Can Unexplained Investment Be Fastened on a Beneficial Owner?—CS. AYUSH RATHI |
19
| >> |
| INCOME TAX : ARTICLES - On Denial of Exemption, Whether the Entire Gross Receipts of a Trust/Society/Institution are Taxable?—AKHILESH KUMAR SAH |
23
| >> |
| GST : ARTICLES - Time Limit of 60 Days for Filing Return for Deemed Withdrawal of Best Judgment Assessment—Whether Mandatory or Directory—PRAYAG NARAIN |
25
| >> |
| GST : ARTICLES - Negative Blocking of ITC Not Allowed Under Rule 86A—AKHILESH KUMAR SAH |
30
| >> |
| GST : ARTICLES - GST on Canteen Services Provided by Employer to Employees—CA. DEEPAK HARWANI |
33
| >> |
| SEBI : ARTICLES - Related Party Transactions in Listed Companies—Audit Committee’s Enhanced Role—CA. DEEPAK HARWANI |
39
| >> |
| SEBI : ARTICLES - SEBI’s Tightening Grip on Influencers & Finfluencers—Legal Boundaries & Penalties—CA. DEEPAK HARWANI |
44
| >> |
| DIGITAL SURVEILLANCE : ARTICLES - Telecom Surveillance and State Power : Delimiting Authority in the Constitutional Age—CS. RAKSHA SANKHLECHA |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Abhishek Jayketu Joshi v. AC CIR-42(1) (2026) 202 TR (A) 541 (Mum'A'-Trib) : 2026 TaxPub(DT) 387 (Mum 'A'-Trib) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ambuja Cements Ltd. v. Pr. CIT (2026) 202 TR (A) 571 (Mum 'A'-Trib) : 2026 TaxPub(DT) 1654 (Mum-Trib) |
108
| >> |
| INCOME TAX : CASE LAW DIGESTS - Apcotex Industries Ltd. v. ITO (2026) 202 TR (A) 559 (Mum 'A'-Trib) : 2026 TaxPub(DT) 162 (Mum-Trib) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Arpit Pravinbhai Shah v. Asstt. CIT & Ors. (2026) 202 TR (A) 567 (Guj-HC) : 2026 TaxPub(DT) 141 (Guj-HC) |
103
| >> |
| INCOME TAX : CASE LAW DIGESTS - Assistant Commissioner of Income Tax v. M/s. Minda Capital (P) Ltd. (in case of Balram Vinimay (P) Ltd. merged with M/s. Minda Capital Ltd.) (2026) 202 TR (A) 530 (Del-Trib) : 2026 TaxPub(DT) 2576 (Del 'E'-Trib) |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Parul Diamond (vise-versa) (2026) 202 TR (A) 539 (Mum-Trib) : 2025 TaxPub(DT) 8514 (Mum-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Radhika Jewellers (2026) 202 TR (A) 574 (Ahd 'A'-Trib) : 2026 TaxPub(DT) 102 (Ahd 'A'-Trib) |
111
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. United Farm Product (P) Ltd. (2026) 202 TR (A) 535 (Agr 'D'-Trib) : 2025 TaxPub(DT) 8541 (Agra-Trib) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt.CIT v. Everest Food Products (P) Ltd. (2026) 202 TR (A) 536 (Mum 'E'-Trib) : 2026 TaxPub(DT) 95 (Mum 'E'-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Babubhai Kanjibhai Sakariya v. ITO (2026) 202 TR (A) 525 (Rjk-Trib) : 2025 TaxPub(DT) 8104 (Rkt-Trib) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bhikshu Margam v. Dy. CIT, Circle-2, Pune (2026) 202 TR (A) 545 (Pune-Trib) : 2025 TaxPub(DT) 9303 (Pune 'A'-Trib) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bombay Mercantile Co-op. Bank Ltd., Employees Co-op. Credit Society Ltd. v. Income Tax Officer, 17(1)(3), Mumbai (2026) 202 TR (A) 542 (Mum-trib) : 2025 TaxPub(DT) 9319 (Mum 'B'-Trib) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Clover Everest World Co-operative Housing Society Ltd. v. ITO, Ward-1(1), Thane, Maharashtra (2026) 202 TR (A) 541 (Mum-Trib) : 2025 TaxPub(DT) 9251 (Mum 'SMC'-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Deb Prasanna Choudhury v. ADIT/Dy. CIT (2026) 202 TR (A) 525 (Kol-Trib) : 2025 TaxPub(DT) 8069 (Kol-Trib) : (2026) 134 ITR (Trib) 510 (Kol-Trib) : (2025) 215 ITD 675 (Kol-Trib) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - Deepak Builders & Engineers India Ltd. v. Dy. CIT, Central Circle-30, New Delhi & ACIT, Central Circle-30, New Delhi v. Deepak Builders & Engineers India Ltd. (2026) 202 TR (A) 563 (Del-Trib) : 2025 TaxPub(DT) 9132 (Del 'E' |
100
| >> |
| INCOME TAX : CASE LAW DIGESTS - Deliverhealth Services (P) Ltd. v. Dy. CIT (2026) 202 TR (A) 523 (Del 'E'-Trib) : 2026 TaxPub(DT) 104 (Del 'E'-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Deputy Director (Geology and Mining) v. Dy. CIT (TDS) (2026) 202 TR (A) 567 (Chhat-Trib) : 2025 TaxPub(DT) 8813 (Chhatt-HC) |
104
| >> |
| INCOME TAX : CASE LAW DIGESTS - DSM Shared Services India (P) Ltd. v. Dy. CIT (2026) 202 TR (A) 548 (Hyd 'B'-Trib) : 2025 TaxPub(DT) 9199 (Hyd 'B'-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Dipti Narendra Lulla (2026) 202 TR (A) 529 (Pun 'A'-Trib) : 2025 TaxPub(DT) 8526 (Pune-Trib) |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Girdhari Lal Construction (P) Ltd. (2026) 202 TR (A) 531 (Del 'B'-Trib) : 2025 TaxPub(DT) 8115 (Del-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT, Ainthapali, Sambalpur, Odisha-768004 v. Smt. Indrani Patnaik (2026) 202 TR (A) 522 (Cutt-Trib) : 2025 TaxPub(DT) 9262 (Ctk-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT, Circle 4 (2), New Delhi v. Bharti Hexacom Ltd. (2026) 202 TR (A) 520 (Del-Trib) : 2025 TaxPub(DT) 9225 (Del 'A'-Trib) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. Commissioner of Income Tax v. Honeywell Automation India Ltd. (2026) 202 TR (A) 539 (Pn-Trib) : 2025 TaxPub(DT) 9310 (Pune 'A'-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Global Earth Properties & Developers Pvt. Ltd. v. UOI & Ors. (2026) 202 TR (A) 555 (Bom-HC) : 2026 TaxPub(DT) 1318 (Bom-HC) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hydrise Foods (P) Ltd. v. Dy. CIT (2026) 202 TR (A) 560 (Agra 'D'-Trib) : 2025 TaxPub(DT) 8544 (Agra-Trib) |
97
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indihaf Jamal Mohamed v. ITO (2026) 202 TR (A) 524 (Chen 'A'-Trib) : 2025 TaxPub(DT) 8525 (Chenn-Trib) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Ajay Kumar (2026) 202 TR (A) 537 (Del 'A'-Trib) : 2026 TaxPub(DT) 432 (Del 'A'-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Arpitam Builders LLP (2026) 202 TR (A) 528 (New 'C'-Trib) : 2025 TaxPub(DT) 8109 (Del-Trib) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO, Gurgaon v. Navyug Eduventures (P) Ltd. & Navyug Eduventures (P) Ltd. v. ITO, Gurgaon (2026) 202 TR (A) 553 (Del-Trib) : 2026 TaxPub(DT) 2571 (Del 'E'-Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - JCIT (OSD) v. Narendra Aggarwal (2026) 202 TR (A) 561 (Del-Trib) : 2025 TaxPub(DT) 8909 (Del 'E'-Trib) |
98
| >> |
| INCOME TAX : CASE LAW DIGESTS - JCIT v. Manish Vij (2026) 202 TR (A) 523 (Del-Trib) : 2025 TaxPub(DT) 8362 (Del-Trib) |
60
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jerambhai Ratnabhai Patel v. Central Processing Unit, ITO (2026) 202 TR (A) 566 (Ahd 'D'-Trib) : 2026 TaxPub(DT) 164 (Ahd-Trib) : (2026) 217 ITD 119 (Ahd-Trib) |
103
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jignesh Ramniklal Doshi v. Dy.CIT (2026) 202 TR (A) 560 (Guj-HC) : 2026 TaxPub(DT) 1204 (Guj-HC) |
96
| >> |
| INCOME TAX : CASE LAW DIGESTS - JSP Projects (P) Ltd. v. Dy. CIT (2026) 202 TR (A) 562 (Del 'E'-Trib) : 2026 TaxPub(DT) 173 (Del-Trib) |
98
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kamal Jajoo, HUF v. Dy. CIT (2026) 202 TR (A) 526 (Mum 'A'-Trib) : 2025 TaxPub(DT) 8998 (Mum 'A'-Trib) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kisan International Trading FZE, v. Asstt. CIT (2026) 202 TR (A) 553 (Del 'D'-Trib) : 2025 TaxPub(DT) 8775 (Del 'D'-Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Li & Fung (India) (P) Ltd. v. Dy. CIT & Ors. (2026) 202 TR (A) 549 (Del 'I'-Trib) : 2026 TaxPub(DT) 459 (Del 'I'-Trib) |
85
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lumino Industries Ltd. v. Dy. CIT (2026) 202 TR (A) 531 (Kol 'B'-Trib) : 2025 TaxPub(DT) 9138 (Kol 'B'-Trib) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - M/s. JHS Svendgaard Laboratories Ltd. v. Dy. CIT (2026) 202 TR (A) 546 (Del-Trib) : 2026 TaxPub(DT) 105 (Del 'E'-Trib) |
83
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mahesh Narsinghani v. ITO (2026) 202 TR (A) 570 (Mum-Trib) : 2026 TaxPub(DT) 83 (Mum 'C'-Trib) |
106
| >> |
| INCOME TAX : CASE LAW DIGESTS - Major Suresh Yadav v. ITO (2026) 202 TR (A) 557 (Del-Trib) : 2026 TaxPub(DT) 2741 (Del 'C'-Trib) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mohan Lal Bhapta v. ITO (2026) 202 TR (A) 534 (Chd-Trib) : 2025 TaxPub(DT) 8316 (Chd-Trib) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mona Kamlesh Thakkar v. Income Tax Officer, Ward-6(1)(1), Ahmedabad (2026) 202 TR (A) 534 (Ahm-Trib) : 2026 TaxPub(DT) 2573 (Ahmedabad SMC Bench) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mukesh Kumar, Prop. Ravindra Chemical & General Agencies v. IT, ITO Ward 2(1), Ludhiana (2026) 202 TR (A) 532 (Chen-Trib) : 2025 TaxPub(DT) 9317 (Chd 'A'-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nirvaja Enterprises (P) Ltd. v. ACIT, Central Circle-29, Delhi (2026) 202 TR (A) 563 (Del-Trib) : 2025 TaxPub(DT) 9257 (Del 'E'-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pact Securities & Financial Services Limited v. Dy. CIT & Ors. (2026) 202 TR (A) 515 (Telanga-HC) : 2026 TaxPub(DT) 986 (Telangana High Court-HC) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Paras Chandreshbhai Koticha v. ITO, Ward - 1 (2)(2) (2026) 202 TR (A) 554 (Guj-HC) : 2026 TaxPub(DT) 151 (Guj-HC) : (2026) 485 ITR 628 (Guj) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Parvindar Indar Singh v. Asstt.CIT (2026) 202 TR (A) 556 (Ahd 'A'-Trib) : 2026 TaxPub(DT) 101 (Ahd 'A'-Trib) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pista Devi Education Society v. CIT (Exemptions), Chandigarh (2026) 202 TR (A) 517 (Del-Trib) : 2026 TaxPub(DT) 2743 (Del 'A'-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Nivea India Private Ltd. (2026) 202 TR (A) 569 (Bom-HC) : 2026 TaxPub(DT) 1209 (Bom-HC) |
105
| >> |
| INCOME TAX : CASE LAW DIGESTS - Prompt Commodities Ltd. v. ITO (2026) 202 TR (A) 519 (Kol 'B'-Trib) : 2025 TaxPub(DT) 9139 (Kol 'B'-Trib) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - Proton Positive Health Care India (P) Ltd. v. Asstt. CIT (2026) 202 TR (A) 576 (Hyd-Trib) : 2025 TaxPub(DT) 8548 (Hyd-Trib) |
112
| >> |
| INCOME TAX : CASE LAW DIGESTS - Raghuram Enterprises v. Dy. CIT (2026) 202 TR (A) 574 (Beng 'B'-Trib) : 2026 TaxPub(DT) 1095 (Bang-Trib) |
110
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rajesh Gupta & Ors. v. Asstt. CIT & Ors. (2026) 202 TR (A) 544 (Del-HC) : 2025 TaxPub(DT) 9322 (Del-HC) : (2026) 485 ITR 97 (Del) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ravi Shroff v. Asstt. CIT (2026) 202 TR (A) 518 (Mum 'D'-Trib) : 2025 TaxPub(DT) 8114 (Mum-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rayat Sahakari Sakhar Karkhana Ltd. v. ITO (2026) 202 TR (A) 518 (Pun-Trib) : 2025 TaxPub(DT) 9137 (Pune-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Red Hat India Private Ltd. v. Pr.CIT-6 (2026) 202 TR (A) 572 (Mum-Trib) : 2026 TaxPub(DT) 163 (Mum-Trib) |
108
| >> |
| INCOME TAX : CASE LAW DIGESTS - Robust Resorts & Hospitality LLP v. DCIT (2026) 202 TR (A) 552 (Del 'A'-Trib) : 2025 TaxPub(DT) 8276 (Del 'A'-Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Salwan Education Trust v. Dy. CIT(E) (2026) 202 TR (A) 516 (Del 'G'-Trib) : 2025 TaxPub(DT) 9217 (Del 'G'-Trib) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shiv Kumar Saraf v. Principal Chief Commissioner (2026) 202 TR (A) 555 (Cal-HC) : 2025 TaxPub(DT) 8772 (Cal-HC) |
92
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shokat Ali v. Assessing Officer (2026) 202 TR (A) 533 (Del-Trib) : 2026 TaxPub(DT) 94 (Delhi SMC Bench) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sikkim State Cooperative Supply & Marketing Federation Limited v. Dy. CIT (2026) 202 TR (A) 543 (Sikkam-HC) : 2025 TaxPub(DT) 8714 (Sikkim-HC) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Smt. Nidhi Rani v. ITO (2026) 202 TR (A) 527 (Del-Trib) : 2025 TaxPub(DT) 8908 (Del 'E'-Trib) |
64
| >> |
| INCOME TAX : CASE LAW DIGESTS - SO Kalyan v. ITO (2026) 202 TR (A) 568 (Mum'G'-Trib) : 2026 TaxPub(DT) 88 (Mum 'G'-Trib) |
105
| >> |
| INCOME TAX : CASE LAW DIGESTS - Spectris Technologies (P) Ltd. v. ITO (2026) 202 TR (A) 521 (Del 'I'-Trib) : 2026 TaxPub(DT) 709 (Del-Trib) : (2026) 216 ITD 452 (Del-Trib) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - Subhash Kumar Aahi v. Assistant Commissioner of Income Tax (2026) 202 TR (A) 533 (Jab-Trib) : 2025 TaxPub(DT) 9244 (Jab-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Universal Confederation of Sree Narayana Guru Organizations, v. CIT(E) (2026) 202 TR (A) 540 (Del-Trib) : 2026 TaxPub(DT) 92 (Del 'E'-Trib) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vaibhav Nandkishor Patil v. ITO (2026) 202 TR (A) 538 (Mum 'H'-Trib) : 2026 TaxPub(DT) 9 (Mum 'H'-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vedanta Limited (formerly known as the Madras Aluminium Company Ltd.) v. Asstt.CIT (2026) 202 TR (A) 551 (Del 'F'-Trib) : 2026 TaxPub(DT) 1446 (Del 'F'-Trib) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vellangallur Peoples Welfare Co-operative Society Ltd. v. UOI (2026) 202 TR (A) 565 (Ker-HC) : 2025 TaxPub(DT) 9042 (Ker-HC) : (2026) 485 ITR 686 (Ker) |
101
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vinayak Hanumantrao Ghorpade v. Vaishnavi Satish Bankar (2026) 202 TR (A) 519 (Pn-Trib) : 2025 TaxPub(DT) 9305 (Pune 'B'-Trib) |
55
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Mahle Filters Systems (India) & (vice-versa) (2026) 202 TR (B) 579 (Del 'E'-Trib) : 2025 TaxPub(DT) 8805 (Del 'E'-Trib) |
116
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Eaton Power Quality Private Limited v. Dy. CIT (2026) 202 TR (B) 579 (Mad-HC) : 2026 TaxPub(DT) 1198 (Mad-HC) |
115
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Idemitsu Lube India (P) Ltd. v. Dy. CIT (2026) 202 TR (B) 578 (Del 'H'-Trib) : 2026 TaxPub(DT) 168 (Del-Trib) |
115
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Bennett Coleman & Co. Ltd. (2026) 202 TR (B) 580 (Mum 'I'-Trib) : 2026 TaxPub(DT) 438 (Mum 'I'-Trib) |
116
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Spectris Technologies (P) Ltd. v. ITO (2026) 202 TR (B) 578 (Del 'I'-Trib) : 2026 TaxPub(DT) 709 (Del-Trib) : (2026) 216 ITD 452 (Del-Trib) |
114
| >> |