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...
Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC
Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC
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