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...
Disallowance u/s 14A of the Act r.w Rule 8D of the Rules - while arriving at the disallowance of rule 8D, disallowance of interest expenditure should be restricted to 20% of the exempt income i.e., dividend income - AT
Disallowance u/s 14A of the Act r.w Rule 8D of the Rules - while arriving at the disallowance of rule 8D, disallowance of interest expenditure should be restricted to 20% of the exempt income i.e., dividend income - AT
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