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...
No requirement for filing of revised return u/s 139(5) for mistake of clubbing of expenses of material purchase under head labour expenses - As it does not result into any change of income or expenditure - AT
No requirement for filing of revised return u/s 139(5) for mistake of clubbing of expenses of material purchase under head labour expenses - As it does not result into any change of income or expenditure - AT
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