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...
Revision u/s 263 - estimation of income - when the income assessed by the AO was far more than the income returned by the assessee and all the investments made by the assessee stood explained - estimation of income adopted by the AO, being one of the recognized methods of determination of income, could not be found fault - not find any perversity in the finding - no substantial questions of law
Revision u/s 263 - estimation of income - when the income assessed by the AO was far more than the income returned by the assessee and all the investments made by the assessee stood explained - estimation of income adopted by the AO, being one of the recognized methods of determination of income, could not be found fault - not find any perversity in the finding - no substantial questions of law
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