Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Page of 4805
Press 'Enter' after typing page number.
201 to 220 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A revised return that only claimed TDS credit did not require a fresh scrutiny notice where a notice under section 143(2) had already been issued on the original return and no prejudice was shown from the absence of a second notice. For unexplained cash deposits, amounts already taxed in an earlier year could not be assessed again as the same income, and further relief was allowed having regard to the assessee's age, deposit pattern and past income history; only the unexplained balance remained taxable under section 69A. The higher rate under section 115BBE was held prospective, so the surviving addition was to be taxed at the pre-amendment rate.
A revised return that only claimed TDS credit did not require a fresh scrutiny notice where a notice under section 143(2) had already been issued on the original return and no prejudice was shown from the absence of a second notice. For unexplained cash deposits, amounts already taxed in an earlier year could not be assessed again as the same income, and further relief was allowed having regard to the assessee's age, deposit pattern and past income history; only the unexplained balance remained taxable under section 69A. The higher rate under section 115BBE was held prospective, so the surviving addition was to be taxed at the pre-amendment rate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
