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...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Nature of income from ‘Dilli Haat.’ - income of ₹ 1.82 crore earned by the assessee from use of craft stalls on 15 days basis is ‘Business income’ and has been erroneously considered by the authorities below as ‘Income from house property’. - AT
Nature of income from ‘Dilli Haat.’ - income of ₹ 1.82 crore earned by the assessee from use of craft stalls on 15 days basis is ‘Business income’ and has been erroneously considered by the authorities below as ‘Income from house property’. - AT
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