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...
Transfer pricing adjustment – - both the Assessee as well as TPO failed to discharge their respective onus and duties to determine the ALP in respect of lease rentals paid beyond the period of project - matter remanded back - AT
Transfer pricing adjustment – - both the Assessee as well as TPO failed to discharge their respective onus and duties to determine the ALP in respect of lease rentals paid beyond the period of project - matter remanded back - AT
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