https://www.taxtmi.com/caselaws?id=403370 The Special Leave Petition was disposed of, and the impugned judgment remained undisturbed. The observation on the scope of the income-tax provision was expressly confined to the facts of that case, limiting its broader application. The note reflects that the legal remarks were not framed as a general ruling beyond the specific factual context. en-us Wed, 20 Jan 2021 00:00:00 +0530 Fri, 12 Jun 2026 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403370 The Special Leave Petition was disposed of, and the impugned judgment remained undisturbed. The observation on the scope of the income-tax provision was expressly confined to the facts of that case, limiting its broader application. The note reflects that the legal remarks were not framed as a general ruling beyond the specific factual context. Case-Laws Income Tax Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403370