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...
TDS deduction u/s 194C - distribution of signals - It is a case of simple using of plant & machinery i.e. DSR Digital Satellite Receiver for the purpose of distribution and transmission of signals against payment and while making such payment, we are of the considered view that section 194C of the Act including Explanation (iv)(b) of Section 194C is not applicable. - AT
TDS deduction u/s 194C - distribution of signals - It is a case of simple using of plant & machinery i.e. DSR Digital Satellite Receiver for the purpose of distribution and transmission of signals against payment and while making such payment, we are of the considered view that section 194C of the Act including Explanation (iv)(b) of Section 194C is not applicable. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
