Judicial Update I Final CA I Nov 26 I CA Sagar Vora I Case Laws

**JUDICIAL UPDATE FOR NOVEMBER 2026 EXAMINATION | CA FINAL | PAPER 4** Prepare for your CA Final November 2026 examinations with an exam-oriented discussion of the latest important judicial pronouncements in Direct Tax Laws & International Taxation. **CASE LAWS COVERED:** 1. Sharp Business System vs. CIT (2025) 484 ITR 509 (SC) 2. M/s Jindal Equipment Leasing Consultancy Services Ltd. v. CIT (2026) 484 ITR 641 (SC) 3. Director of Income Tax (IT)-I, Mumbai v. M/s. American Express Bank Ltd. (2026) 484 ITR 137 (SC) 4. AAR (Income-tax) v. Tiger Global International II Holdings (2026) 485 ITR 214 (SC) 5. Prakash D. Koli v. ITAT (2025) – Bombay High Court 6. Crown Electromechanical (P.) Ltd. v. PCIT (2025) – Calcutta High Court 7. Pride Foramer S.A. v. CIT (2025) 481 ITR 1 (SC) 8. CIT v. Singapore Pte. Ltd. (2025) 479 ITR 219 (SC) **Additional references:** Checkmate Services Pvt. Ltd. v. CIT and Infantry Security and Facilities v. ITO. Understand the facts, legal principles and examination relevance of each judgment. #CAFinal #JudicialUpdate #DirectTaxLaws #InternationalTaxation #November2026 #CAStudents