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...
Whether the clearance made in DTA against Advance Authorisation, where payments are not received in foreign currency, are admissible for the purpose of fulfilling export obligation under Exim Policy - Held yes - AT
Whether the clearance made in DTA against Advance Authorisation, where payments are not received in foreign currency, are admissible for the purpose of fulfilling export obligation under Exim Policy - Held yes - AT
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