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...
Entitlement for claim of deduction u/s 80IC for first year - the business of the assessee could not be said to be reconstruction of a business already in existence - it is not necessary to define as to what the expression "splitting up of a business" means - HC
Entitlement for claim of deduction u/s 80IC for first year - the business of the assessee could not be said to be reconstruction of a business already in existence - it is not necessary to define as to what the expression "splitting up of a business" means - HC
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