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...
Deemed dividend u/s 2(22)(e) – - a beneficial owner of shares whose name does not appear in the Register of shareholders of the Company cannot be stated to be a shareholder - HC
Deemed dividend u/s 2(22)(e) – - a beneficial owner of shares whose name does not appear in the Register of shareholders of the Company cannot be stated to be a shareholder - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
