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...
Service of SCN - change in address - intimation of change of address in the GST portal done - SCN sent at the old address - the Impugned order is liable to be quashed. It is accordingly quashed and the case is remitted back to the respondents to pass fresh order on merits and in accordance with law within a period of eight weeks - HC
Service of SCN - change in address - intimation of change of address in the GST portal done - SCN sent at the old address - the Impugned order is liable to be quashed. It is accordingly quashed and the case is remitted back to the respondents to pass fresh order on merits and in accordance with law within a period of eight weeks - HC
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