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...
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
Note: It is a system-generated summary and is for quick reference only.