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...
Application for rectification - Computation of period of limitation - Section 35C(2) of Central Excise Act, 1944 - it becomes the date of communication of order and not the date of mere passing of order - HC
Application for rectification - Computation of period of limitation - Section 35C(2) of Central Excise Act, 1944 - it becomes the date of communication of order and not the date of mere passing of order - HC
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