section 26-a

Judgments on section 26-a

• Messrs Mehta Parikh & Co. vs The Commissioner of Income-Tax, Bombay — SC,
  Conclusions based on facts proved or admitted may be conclusions of fact, but whether a particular inference can legitimately be drawn from such conclusions may be a question of law.
• Union of India & Anr. vs M/s. Ganpati Dealcom Pvt. Ltd. — SC,
  The 2016 Amendment Act cannot be applied retrospectively as it creates new offences and substantive changes, which cannot be applied to past transactions.