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...
Addition u/s 69A - unexplained money deposited in the bank account - The stand of the assessee is that visa agent on behalf of the assessee’s son has arranged this amount is concerned, it can be a corroborative circumstances, but should be supported with evidence. - Additions confirmed.
Addition u/s 69A - unexplained money deposited in the bank account - The stand of the assessee is that visa agent on behalf of the assessee’s son has arranged this amount is concerned, it can be a corroborative circumstances, but should be supported with evidence. - Additions confirmed.
Note: It is a system-generated summary and is for quick reference only.