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 Claim - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said exemption but had chosen to pay Service Tax in the beginning of the year - refund cannot be allowed.
Refund Claim - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said exemption but had chosen to pay Service Tax in the beginning of the year - refund cannot be allowed.
Note: It is a system-generated summary and is for quick reference only.