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...
Denial of Adjustment of excess payment paid against the short payment paid at the provisional assessment - the adjustment of excess duty paid by the appellant against short duty on finalisation of the provisional assessment is permissible. - AT
Denial of Adjustment of excess payment paid against the short payment paid at the provisional assessment - the adjustment of excess duty paid by the appellant against short duty on finalisation of the provisional assessment is permissible. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
