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...
Disallowance of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the building for its business - AT
Disallowance of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the building for its business - AT
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