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...
Diversion by overriding title in respect of infrastructure contribution untenable or not – the 'infrastructure funds' as a separate entity, independent of assessee is a fiction - held as taxable - AT
Diversion by overriding title in respect of infrastructure contribution untenable or not – the 'infrastructure funds' as a separate entity, independent of assessee is a fiction - held as taxable - AT
Note: It is a system-generated summary and is for quick reference only.