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...
Input tax credit - raw material purchased for generation of electricity - The assessee is entitled to claim input tax credit. - electricity though included under the First Schedule is specifically excluded from the definition of “goods” as available u/s 2(xx) of the KVAT Act.
Input tax credit - raw material purchased for generation of electricity - The assessee is entitled to claim input tax credit. - electricity though included under the First Schedule is specifically excluded from the definition of “goods” as available u/s 2(xx) of the KVAT Act.
Note: It is a system-generated summary and is for quick reference only.
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