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...
Deduction u/s 80IB - Additional income - disclosure of income made during the survey proceedings does not mean that the income is to be treated as income from other sources. - such income in the absence of contrary evidences is arising from the business activities of the assessee.
Deduction u/s 80IB - Additional income - disclosure of income made during the survey proceedings does not mean that the income is to be treated as income from other sources. - such income in the absence of contrary evidences is arising from the business activities of the assessee.
Note: It is a system-generated summary and is for quick reference only.
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