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...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC
Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC
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