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...
Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work done by daughter-in-law of the assessee as Marketing Executive of the assessee’s business, we are afraid the same cannot be allowed as business expenses. - AT
Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work done by daughter-in-law of the assessee as Marketing Executive of the assessee’s business, we are afraid the same cannot be allowed as business expenses. - AT
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