Legal Knowledge Base & Precedent Corpus

Authoritative income-tax case laws, landmark High Court / Supreme Court decisions, and statutory provisions.

Legal Research & Grounded RAG Corpus — Planned for Sprint 04 (STORY-014 / REQ-014)Foundation Preview — Not Functional

This module will provide full-text semantic search over 50,000+ landmark ITAT, HC, and SC rulings with dual-law cross referencing (Act 1961 vs Act 2025). Sample architectural fixture precedents are shown below for illustration.

High Court of BombayVodafone M-Pesa Ltd. vs. PCIT

2018-02-08

[2018] 92 taxmann.com 73 (Bombay HC)

Assessing Officer cannot reject the DCF valuation method chosen by the assessee and substitute his own Net Asset Value (NAV) method without pointing out specific arithmetic or factual errors.

Income-tax Act, 1961: Section 56(2)(viib)

Income-tax Act, 2025: Section 62(2)(f)

Relevance Ratio: 98%

Supreme Court of IndiaPCIT vs. NRA Iron & Steel Pvt. Ltd.

2019-03-05

[2019] 103 taxmann.com 48 (Supreme Court)

Once the assessee produces ITR, bank statements and audited accounts of investor companies, the initial onus of identity, genuineness and creditworthiness under Section 68 is fully discharged.

Income-tax Act, 1961: Section 68

Income-tax Act, 2025: Section 78

Relevance Ratio: 91%