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Income Tax | Consistently Accepted Fundamental Tax Position Cannot Change Without Material Change: SC

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Supreme Court upheld Sections 11 and 12 exemption and held an accepted fundamental position should not change without material change. The post Consistently Accepted Fundamental Tax Position Cannot Change Without Material Change: SC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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