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...
Rectification of Mistake – AO granted the exemption from sales tax wrongly beyond the prescribed limit - Tribunal and authorities have committed manifest error of law to hold that mistake as sought to be rectified by the revenue, was not mistake apparent on record - HC
Rectification of Mistake – AO granted the exemption from sales tax wrongly beyond the prescribed limit - Tribunal and authorities have committed manifest error of law to hold that mistake as sought to be rectified by the revenue, was not mistake apparent on record - HC
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