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...
Liability of Duty-Free Shop to pay duty - case of appellant is that they are not liable to pay duty under Section 72 but the duty needs to be collected from the passengers - Demand of duty with interest confirmed - penalty set aside - AT
Liability of Duty-Free Shop to pay duty - case of appellant is that they are not liable to pay duty under Section 72 but the duty needs to be collected from the passengers - Demand of duty with interest confirmed - penalty set aside - AT
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