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...
100% EOU - Export of services - Denial of refund claim - period of limitation - relevant date for calculating the time limit for grant of refund would be the date of receipt of consideration and not the date when the services were provided - HC
100% EOU - Export of services - Denial of refund claim - period of limitation - relevant date for calculating the time limit for grant of refund would be the date of receipt of consideration and not the date when the services were provided - HC
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