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...
TDS u/s 195 - it is proved beyond doubt that the subsidiaries do not have any income chargeable to tax in India - AO directed to delete the disallowance made u/s 40(a)(i) in respect of payments made to foreign subsidiaries.
TDS u/s 195 - it is proved beyond doubt that the subsidiaries do not have any income chargeable to tax in India - AO directed to delete the disallowance made u/s 40(a)(i) in respect of payments made to foreign subsidiaries.
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