Supreme Court Clarifies “Other Valuable Articles” Under Section 69A of Income Tax Act: M/s. D.N. Singh vs. Commissioner of Income Tax (2023)
Supreme Court Clarifies “Other Valuable Articles” Under Section 69A of Income Tax Act: M/s. D.N. Singh vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Whether bitumen can be classified as “other valuable articles” under Section 69A of the Income Tax Act, 1961, and whether a carrier of goods can be considered the owner of those […]