Case Summary

Basheshar Nath V. The Commissioner of Income Tax

TITLE – Basheshar Nath V. The Commissioner of Income Tax EQUIVALENT CITATION – AIR 2018 SC 357 BENCH  – CJI  S.R. Das, N.H. Bhagwati, S.K Das, J.L. Kapur, K. Subba Rao  LAW POINT – Section 8A of the taxation of Income (Investigation and Commissioner) Act, 1947 and Article 14 of Constitution of India BACKGROUND The […]