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...
Provisions made for costs incurred on completed contracts – There is nothing in the order of the FAA that could prove that provisions made by the assessee were not based on estimate given by experts - AT
Provisions made for costs incurred on completed contracts – There is nothing in the order of the FAA that could prove that provisions made by the assessee were not based on estimate given by experts - AT
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