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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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<h1>Definition of 'Source': Origin or Primary Agent Initiating an Act, Movement, or Effect; Originator or Creator Explained</h1> A source is defined as the origin or primary agent from which any act, movement, or effect proceeds. It refers to a person or thing that initiates or sets in motion a course of action or result, acting as an originator or creator. Additionally, a source can be a place where something is found or from which it is derived.