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...
Penalty u/s 271C – Failure to deduct TDS u/s 194C - the non-deduction of tax at source on such payments cannot be said to be without a reasonable cause within the meaning of Section 273C - penalty waived - AT
Penalty u/s 271C – Failure to deduct TDS u/s 194C - the non-deduction of tax at source on such payments cannot be said to be without a reasonable cause within the meaning of Section 273C - penalty waived - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
