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...
Rejection of settlement application - demand of service tax and eligible of Cenvat Credit - For any inaction on the part of Revenue to submit Final Verification Report, the petitioners cannot be made to suffer.
Rejection of settlement application - demand of service tax and eligible of Cenvat Credit - For any inaction on the part of Revenue to submit Final Verification Report, the petitioners cannot be made to suffer.
Note: It is a system-generated summary and is for quick reference only.