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...
Compounded levy scheme - manufacture of stainless steel pattas/pattis - failure to file the requisite declaration under the scheme - In the absence of any evidence to show that any goods have been manufactured and cleared there can be no justification for demand of excise duty. - AT
Compounded levy scheme - manufacture of stainless steel pattas/pattis - failure to file the requisite declaration under the scheme - In the absence of any evidence to show that any goods have been manufactured and cleared there can be no justification for demand of excise duty. - AT
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