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...
Gains arising from sale of shares - Once the assessee has been treated as a trader, then the income arising from bonus shares, split shares etc. is also to be treated as business income only - AT
Gains arising from sale of shares - Once the assessee has been treated as a trader, then the income arising from bonus shares, split shares etc. is also to be treated as business income only - AT
Note: It is a system-generated summary and is for quick reference only.