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...
Order of the tribunal dismissing the appeal - no reasons whatsoever have been recorded by the Tribunal and the matter has been decided in cryptic manner by recording only that it had agreed with the reasons given by the Joint Commissioner (Appeals), such an order cannot be sustained in law.
Order of the tribunal dismissing the appeal - no reasons whatsoever have been recorded by the Tribunal and the matter has been decided in cryptic manner by recording only that it had agreed with the reasons given by the Joint Commissioner (Appeals), such an order cannot be sustained in law.
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