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...
Depreciation of leased assets - since the claim was not raised due to sheer negligence and it had not even figured in the profit and loss account. It was not the subject matter of assessment - Claim not allowed.
Depreciation of leased assets - since the claim was not raised due to sheer negligence and it had not even figured in the profit and loss account. It was not the subject matter of assessment - Claim not allowed.
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