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...
When the admitted fact is that the assessee charged and received only the book value of its finished product, there was no reason for the Assessing Officer to tax the amount which the petitioner never received - HC
When the admitted fact is that the assessee charged and received only the book value of its finished product, there was no reason for the Assessing Officer to tax the amount which the petitioner never received - HC
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