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...
Disallowance of part of wages claim – proof of payment of wages - Uniform disallowance of 25% of the amount disallowed by the AO in both the years would meet the ends of justice - AT
Disallowance of part of wages claim – proof of payment of wages - Uniform disallowance of 25% of the amount disallowed by the AO in both the years would meet the ends of justice - AT
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