section 4(1)(a)(b)

Judgments on section 4(1)(a)(b)

• E. D. Sassoon and Company Ltd. vs The Commissioner of Income-Tax, Bombay City — SC,
  Income accrues only when the right to receive it is vested, not merely when services are rendered.
• 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.