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 Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct value in the ST-3 return, their case is covered by Section 73(3). - No penalty - AT
Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct value in the ST-3 return, their case is covered by Section 73(3). - No penalty - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
