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...
Management, maintenance or repair service - appellant disclosed 30% of the consideration received, assuming that 70% of the consideration received to represent the value of good, prima facie case is in favor of assessee - AT
Management, maintenance or repair service - appellant disclosed 30% of the consideration received, assuming that 70% of the consideration received to represent the value of good, prima facie case is in favor of assessee - AT
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