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...
Denial of input tax credit - Liability of purchasing dealer - If on verification any tax is not paid for the purchase (by the seller), it is open to the authority to levy the tax and the Petitioner is liable to pay - HC
Denial of input tax credit - Liability of purchasing dealer - If on verification any tax is not paid for the purchase (by the seller), it is open to the authority to levy the tax and the Petitioner is liable to pay - HC
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