Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
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...
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Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being imposed. Despite the appellant's claim that the transportation was covered by valid documents, a discrepancy was found between the documents presented and the actual transportation vehicle. The High Court upheld the penalty.
Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being imposed. Despite the appellant's claim that the transportation was covered by valid documents, a discrepancy was found between the documents presented and the actual transportation vehicle. The High Court upheld the penalty.
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