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...
Import of restricted item - 100% EOU - import and clearance of fabric in to DTA without permission - shortage of stock - it was a mistake on the part of the department, show-cause notice could have been issued within normal period and not invoking extended period.
Import of restricted item - 100% EOU - import and clearance of fabric in to DTA without permission - shortage of stock - it was a mistake on the part of the department, show-cause notice could have been issued within normal period and not invoking extended period.
Note: It is a system-generated summary and is for quick reference only.