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...
Application of advance ruling dismissed for non-prosecution - the endeavour of the Authority should be to decide the case on merits and settle the issue between the parties in advance and not throw out the application on mere technicalities. - Application of advance ruling to be accepted - HC
Application of advance ruling dismissed for non-prosecution - the endeavour of the Authority should be to decide the case on merits and settle the issue between the parties in advance and not throw out the application on mere technicalities. - Application of advance ruling to be accepted - HC
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