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...
Foreign exchange system services provided - Article 13 Indo-UK DTAA – once the receipt has been decided as royalty in nature then there is no need to go into the question of assessee having PE in India - - AT
Foreign exchange system services provided - Article 13 Indo-UK DTAA – once the receipt has been decided as royalty in nature then there is no need to go into the question of assessee having PE in India - - AT
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