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...
Validity of Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 - no set-off is granted in respect of tax paid outside the State - The Act in no way makes any discrimination against the local purchases and importers much less any hostile discrimination. - Constitutional Validity upheld.
Validity of Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 - no set-off is granted in respect of tax paid outside the State - The Act in no way makes any discrimination against the local purchases and importers much less any hostile discrimination. - Constitutional Validity upheld.
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