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 service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery proceedings can be initiated against the appellant - no penalty - refund allowed.
Refund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery proceedings can be initiated against the appellant - no penalty - refund allowed.
Note: It is a system-generated summary and is for quick reference only.