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...
Valuation - the buyers price to their own sellers cannot be the basis for determination of assessable value at the hands of the assessee who undertakes the activity of recording the audio cassettes - AT
Valuation - the buyers price to their own sellers cannot be the basis for determination of assessable value at the hands of the assessee who undertakes the activity of recording the audio cassettes - AT
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