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...
Excisability - Manufacture - Merely because the appellants were supplying the raw material, exercising supervisory quality control over the goods, it cannot be made a ground for holding that he is the manufacturer. - AT
Excisability - Manufacture - Merely because the appellants were supplying the raw material, exercising supervisory quality control over the goods, it cannot be made a ground for holding that he is the manufacturer. - AT
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