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...
Period of limitation - filing an appeal before the Commissioner (appeals) - condonation of delay - in the absence of any material considered the date from which the limitation period ought to have been taken, it was a fit case to condone the delay - HC
Period of limitation - filing an appeal before the Commissioner (appeals) - condonation of delay - in the absence of any material considered the date from which the limitation period ought to have been taken, it was a fit case to condone the delay - HC
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