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...
Addition on account of Short term capital gain u/s 50C - sale of Reservation Letter (Arakshan Patra) - assessee's case capital assets are neither land nor building. - the provisions of Section 50C are not applicable on the assessee - AT
Addition on account of Short term capital gain u/s 50C - sale of Reservation Letter (Arakshan Patra) - assessee's case capital assets are neither land nor building. - the provisions of Section 50C are not applicable on the assessee - AT
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