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...
Dishonour of Cheque - onus to rebut the presumption - the discrepancy in the amount dues to be realized from the respondent accused - no fault can be found in the approach of the learned Magistrate in shifting the burden upon the original accused to prove his case beyond reasonable doubt. - HC
Dishonour of Cheque - onus to rebut the presumption - the discrepancy in the amount dues to be realized from the respondent accused - no fault can be found in the approach of the learned Magistrate in shifting the burden upon the original accused to prove his case beyond reasonable doubt. - HC
Note: It is a system-generated summary and is for quick reference only.