Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
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...
Cargo Handling Services - appellant herein collected the salt and Soda ash in the factory of Tata Chemicals, packed them and stocked them in the factory as well as on the railway wagons - stay granted partly - AT
Cargo Handling Services - appellant herein collected the salt and Soda ash in the factory of Tata Chemicals, packed them and stocked them in the factory as well as on the railway wagons - stay granted partly - AT
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