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...
Professional and other misconduct - submission of forged and fabricated income-tax returns - though membership was cancelled but represented as a member of ICAI - removal extended to 5 years as against 2 years as suggested by ICAI - HC
Professional and other misconduct - submission of forged and fabricated income-tax returns - though membership was cancelled but represented as a member of ICAI - removal extended to 5 years as against 2 years as suggested by ICAI - HC
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