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...
Expenses were made in cash and were not supported with third parties evidence and many vouchers were self made - CIT(A) has restricted the disallowance to the extent of 5% of the expenses claimed by the assessee which is quite reasonable - AT
Expenses were made in cash and were not supported with third parties evidence and many vouchers were self made - CIT(A) has restricted the disallowance to the extent of 5% of the expenses claimed by the assessee which is quite reasonable - AT
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