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...
LTCG - Exemption u/s 54B in respect of gains on sale of agriculture land - two crop seasons in the two years preceding to the date of transfer, meets the legal requirement of law in section 54B of the Act.
LTCG - Exemption u/s 54B in respect of gains on sale of agriculture land - two crop seasons in the two years preceding to the date of transfer, meets the legal requirement of law in section 54B of the Act.
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