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...
Merely because the claim of DEPB was made which were not extended to them on the ground that certain conditions did not stand fulfilled by them, it cannot be held that exports were under the DEPB claim - AT
Merely because the claim of DEPB was made which were not extended to them on the ground that certain conditions did not stand fulfilled by them, it cannot be held that exports were under the DEPB claim - AT
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