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...
Levy of tax – Non-Submission of C-Form – Grant of Exemption Certificate – Exemption certificate issued to petitioner grants immunity from payment of tax within capex limit for certain period – Such facility cannot be withdrawn - HC
Levy of tax – Non-Submission of C-Form – Grant of Exemption Certificate – Exemption certificate issued to petitioner grants immunity from payment of tax within capex limit for certain period – Such facility cannot be withdrawn - HC
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