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...
Period of liability - UPTT - assessing authority in fact, had passed an order granting remission of the tax since the assessee had not collected tax from its customers - decided against the revenue - SC
Period of liability - UPTT - assessing authority in fact, had passed an order granting remission of the tax since the assessee had not collected tax from its customers - decided against the revenue - SC
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