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...
Condonation of delay of 733 days - appellant is agriculturist, neither educated nor aware of the rights and remedies available to him for the redressal of his grievances - plea of the appellant would not satisfy the test of sufficient cause - no merit in the application
Condonation of delay of 733 days - appellant is agriculturist, neither educated nor aware of the rights and remedies available to him for the redressal of his grievances - plea of the appellant would not satisfy the test of sufficient cause - no merit in the application
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