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...
Recovery of tax dues - Withdrawal of amount from the petitioner’s Bank account - the power of attachment of the Bank accounts and other immovable properties can always be exercised - Withdrawal of the amount must be rare and exceptional - HC
Recovery of tax dues - Withdrawal of amount from the petitioner’s Bank account - the power of attachment of the Bank accounts and other immovable properties can always be exercised - Withdrawal of the amount must be rare and exceptional - HC
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