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...
Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention as well as seizure can be exercised only when the goods were not accompanying with the genuine documents provided under the Act. The genuineness of the documents has not been disputed at any stage - Once the documents accompanying the goods were found to be genuine the goods ought not be have been seized. - HC
Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention as well as seizure can be exercised only when the goods were not accompanying with the genuine documents provided under the Act. The genuineness of the documents has not been disputed at any stage - Once the documents accompanying the goods were found to be genuine the goods ought not be have been seized. - HC
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