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...
Exemption u/s 10B - Transfer or sale of undertaking -The successor would be entitled to benefit of the unexpired period of five years provided the undertaking was taken over as a running concern - HC
Exemption u/s 10B - Transfer or sale of undertaking -The successor would be entitled to benefit of the unexpired period of five years provided the undertaking was taken over as a running concern - HC
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