Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Penalty u/s 271(1)(c) of the Income Tax Act – Claim of expenditure made in P & L A/c – there was no lacking in bona fides in the claim of the assessee originally made - no penalty - HC
Penalty u/s 271(1)(c) of the Income Tax Act – Claim of expenditure made in P & L A/c – there was no lacking in bona fides in the claim of the assessee originally made - no penalty - HC
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