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...
Deduction u/s 80IB - Whether refund of excise duty be treated as income from manufacturing activity - Held Yes, There is a distinction between the Excise Duty Refund and Duty Draw Back/DEPB - AT
Deduction u/s 80IB - Whether refund of excise duty be treated as income from manufacturing activity - Held Yes, There is a distinction between the Excise Duty Refund and Duty Draw Back/DEPB - AT
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