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 pricing adjustment - Method of computation of operating profit - Rejection of comparables - matter remitted back to AO to consider the assessee's claim with regard to idle capacities after due consideration of all materials available on record and affording a reasonable opportunity - AT
Transfer pricing adjustment - Method of computation of operating profit - Rejection of comparables - matter remitted back to AO to consider the assessee's claim with regard to idle capacities after due consideration of all materials available on record and affording a reasonable opportunity - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
