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...
Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application - company under liquidation - appeal abated in terms of Rule 22 of the CESTAT Procedure Rules. - AT
Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application - company under liquidation - appeal abated in terms of Rule 22 of the CESTAT Procedure Rules. - AT
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