Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
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.
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