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...
Valuation of vacant land attached to the Property - Property which had come within the mischief of the Ceiling Act - Such estimation of the price which the asset would have fetched if sold in the open market on the valuation date(s), would clearly be wrong - SC
Valuation of vacant land attached to the Property - Property which had come within the mischief of the Ceiling Act - Such estimation of the price which the asset would have fetched if sold in the open market on the valuation date(s), would clearly be wrong - SC
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