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...
Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case.
Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case.
Note: It is a system-generated summary and is for quick reference only.