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...
Seeking grant of regular bail - availment of irregular credit - invoices have been issued without any underlying supply of goods - The High Court held that, mere fact that applicant is in jail since 7.2.2023 cannot be a ground to enlarge him on bail, particularly when there is submission of learned counsel for non-applicant that investigation is still going on. - The present is not a fit case to allow application of applicant for grant of regular bail and it is, accordingly, rejected.
Seeking grant of regular bail - availment of irregular credit - invoices have been issued without any underlying supply of goods - The High Court held that, mere fact that applicant is in jail since 7.2.2023 cannot be a ground to enlarge him on bail, particularly when there is submission of learned counsel for non-applicant that investigation is still going on. - The present is not a fit case to allow application of applicant for grant of regular bail and it is, accordingly, rejected.
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