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...
Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006 - AT
Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006 - AT
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