Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
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...
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Expansion of scope of Limited scrutiny - notice u/s. 143(2) under CASS - requirement of written approval from the Administrative Commissioner - In the instant case before us, nowhere on record, it is seen that prior written approval was obtained from the CIT - in absence of such prior written approval any assessment order passed should have to be declared null and void
Expansion of scope of Limited scrutiny - notice u/s. 143(2) under CASS - requirement of written approval from the Administrative Commissioner - In the instant case before us, nowhere on record, it is seen that prior written approval was obtained from the CIT - in absence of such prior written approval any assessment order passed should have to be declared null and void
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