Corporate TaxArticle·28 July 2026
Delhi HC says Fake Citations FATAL
By J the App
Executive Summary
The Delhi High Court quashed an order of the Commissioner of Income Tax (Appeals) after discovering that six judicial precedents cited in support of the decision did not exist.
The Court held that reliance on fictitious judgments strikes at the integrity of the justice delivery system and renders the order unsustainable.
Domain | Corporate Tax | Direct Tax
Background
The Employees' Provident Fund...
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