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...
DTAA between India and the Swiss Confederation - Though a training activity may be connected to an engineering concern, that by itself, would not constitute training, to be an engineering activity so as to fall within “professional services” under Article 14 of the Treaty - AT
DTAA between India and the Swiss Confederation - Though a training activity may be connected to an engineering concern, that by itself, would not constitute training, to be an engineering activity so as to fall within “professional services” under Article 14 of the Treaty - AT
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