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...
Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved - AT
Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved - AT
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