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...
Nature of Contract - use of machinery for doing Seismic surveys activity - transfer of property for providing services is involved in the contract or not - there was no transfer of right to use goods and the petitioner was only rendering services which are only amenable to tax by the Union of India and not by the State - HC
Nature of Contract - use of machinery for doing Seismic surveys activity - transfer of property for providing services is involved in the contract or not - there was no transfer of right to use goods and the petitioner was only rendering services which are only amenable to tax by the Union of India and not by the State - HC
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