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...
Determination of assessable value of the halogen capsules cleared by the 100% EOU (Unit-I) to the DTA unit - ontemporaneous import price of identical goods or similar goods into India - the import price of gold coated Halogen Capsules was not relevant as the 100% EOU (Unit-I) was not manufacturing such halogen capsules. - AT
Determination of assessable value of the halogen capsules cleared by the 100% EOU (Unit-I) to the DTA unit - ontemporaneous import price of identical goods or similar goods into India - the import price of gold coated Halogen Capsules was not relevant as the 100% EOU (Unit-I) was not manufacturing such halogen capsules. - AT
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