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...
Reopening of assessment - ‘Alleged under pricing of goods’ if any as mentioned in the order of 1997-98 and in the reopening orders cannot be termed non-disclosure of material facts by the assessee-company. - AT
Reopening of assessment - ‘Alleged under pricing of goods’ if any as mentioned in the order of 1997-98 and in the reopening orders cannot be termed non-disclosure of material facts by the assessee-company. - AT
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