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...
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
Note: It is a system-generated summary and is for quick reference only.
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