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...
Deemed dividend u/s 2(22)(e) - The intention of the legislature is to tax dividend only in the hands of the share-holder and not in the hands the concern - protectvie assessments in the hands of group companies set aside - AT
Deemed dividend u/s 2(22)(e) - The intention of the legislature is to tax dividend only in the hands of the share-holder and not in the hands the concern - protectvie assessments in the hands of group companies set aside - AT
Note: It is a system-generated summary and is for quick reference only.