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...
Nature of Income disclosed during the survey - assessee admitted the same and surrendered the amount as its income from Ornate House project - there was no justification to hold that the amount was the income from other sources and not the income from Ornate House project - Deduction u/s 80IB(10) to be allowed - AT
Nature of Income disclosed during the survey - assessee admitted the same and surrendered the amount as its income from Ornate House project - there was no justification to hold that the amount was the income from other sources and not the income from Ornate House project - Deduction u/s 80IB(10) to be allowed - AT
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