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...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Tenancy rights - no time gap - there is no evidence to infer that the house is in vacant possession of the assessee even after the alleged end of the tenancy - taxable as Income from other source - AT
Tenancy rights - no time gap - there is no evidence to infer that the house is in vacant possession of the assessee even after the alleged end of the tenancy - taxable as Income from other source - AT
Note: It is a system-generated summary and is for quick reference only.
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