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...
Refund of duty – unjust enrichment - Chartered Accountant’s certificate cannot be a conclusive proof of the fact that duty incidence had not been passed on even though it could be one of the evidences with respect to such a claim - AT
Refund of duty – unjust enrichment - Chartered Accountant’s certificate cannot be a conclusive proof of the fact that duty incidence had not been passed on even though it could be one of the evidences with respect to such a claim - AT
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