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...
Inter-State OR Intra-State Purchases - genuineness of the bills from the dealers of Gujarat - purchase of gwar - The Tax Board had committed a manifest error of law in concluding that the sale transactions were intra-State and not inter-State - HC
Inter-State OR Intra-State Purchases - genuineness of the bills from the dealers of Gujarat - purchase of gwar - The Tax Board had committed a manifest error of law in concluding that the sale transactions were intra-State and not inter-State - HC
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