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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Limitation for search assessments under a joint warrant was required to be computed person-wise under section 153B read with section 292CC, so the last panchanama in another person's case could not extend time for the assessee; the assessments completed after the statutory period were quashed. Additions based on third-party emails, loose sheets, WhatsApp chats and other electronic material were deleted because the Department failed to prove ownership, nexus, fund flow or corroboration. Estimated commission on alleged bogus sub-contracts and cash-repass theories also failed for want of supporting evidence and cross-examination. Deduction under section 80IA(4) for infrastructure work was upheld on binding precedent.
Limitation for search assessments under a joint warrant was required to be computed person-wise under section 153B read with section 292CC, so the last panchanama in another person's case could not extend time for the assessee; the assessments completed after the statutory period were quashed. Additions based on third-party emails, loose sheets, WhatsApp chats and other electronic material were deleted because the Department failed to prove ownership, nexus, fund flow or corroboration. Estimated commission on alleged bogus sub-contracts and cash-repass theories also failed for want of supporting evidence and cross-examination. Deduction under section 80IA(4) for infrastructure work was upheld on binding precedent.
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