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...
Import of Information Technology Software - sale or service - end-user license is being provided to the customers in India. Appellant is the distributor of such end-use license - prima facie case is against the assessee - AT
Import of Information Technology Software - sale or service - end-user license is being provided to the customers in India. Appellant is the distributor of such end-use license - prima facie case is against the assessee - AT
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