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...
Application u/s 119(2)(b) - condoning the delay in filing a refund application - there can not necessarily be independent proof or material to establish that the auditor in fact acted without diligence - delay condoned - claim of refund to be considered.
Application u/s 119(2)(b) - condoning the delay in filing a refund application - there can not necessarily be independent proof or material to establish that the auditor in fact acted without diligence - delay condoned - claim of refund to be considered.
Note: It is a system-generated summary and is for quick reference only.