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...
Refund of duty - unjust enrichment - The duty was paid by appellant much later after starting of investigations. So it cannot be said that the incidence of duty has been passed on to buyers. - refund allowed - AT
Refund of duty - unjust enrichment - The duty was paid by appellant much later after starting of investigations. So it cannot be said that the incidence of duty has been passed on to buyers. - refund allowed - AT
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