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...
Transfer of goods under hire purchase - whether the issue of time of passing of property and place of delivery are irrelevant for the purpose of section 3(b) of the Central Sales Tax Act? - Held yes - HC
Transfer of goods under hire purchase - whether the issue of time of passing of property and place of delivery are irrelevant for the purpose of section 3(b) of the Central Sales Tax Act? - Held yes - HC
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