Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Liability for demurrage - it is contended that the revenue was not at fault in not registering the Bill of Entry - no fault of revenue - no recovery of demurrage charges from revenue - HC
Liability for demurrage - it is contended that the revenue was not at fault in not registering the Bill of Entry - no fault of revenue - no recovery of demurrage charges from revenue - HC
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