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...
Addition u/s 43B - enhanced licence fee for land payable to railway - not covered in Section 43B(1)(b) - clause (g) in Section 43B(1) w.e.f. 01.04.2017 apply to the assessment year 2017-18 and the subsequent assessment years and prospective in nature
Addition u/s 43B - enhanced licence fee for land payable to railway - not covered in Section 43B(1)(b) - clause (g) in Section 43B(1) w.e.f. 01.04.2017 apply to the assessment year 2017-18 and the subsequent assessment years and prospective in nature
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